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International Accounting
 

Accounting model as a tool of management by construction companies: international experience and russian practice

Vol. 13, Iss. 8, JULY 2010

Available online: 20 July 2010

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

Ilysheva N.N. Doctor of Economic Sciences, professor, Head of the department of accounting and auditing, USTU - UPI named after the first Russian President Boris N. Yeltsin
intelectaudit@rambler.ru

Belskikh V.B. CFO of the construction company CJSC "PPK" Ural ", Postgraduate, Senior lecturer of the department of accounting and auditing, USTU - UPI named after the first Russian President Boris N. Yeltsin
urkc@yandex.ru

This article describes a model accounting construction companies, which was built using the international organization of accounting experience with the introduction of Russia's system of accounts. Practical recommendations for objective distribution of costs between the structural units of organizations that provide services to both the side and inside the organization. Reflected the accounting methods of profitability of various structural units of the organization.

Keywords: accounting in the construction, accounting model, building a system of accounts, valuation costs, profitability of structural units, management of the organization according to the accounting, planning costs, the motivation of the units, equitable distribution of costs

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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