Methodical recommendations on cost and management accounting at the pre-contractual stage of construction activity within the framework of an integrated accounting system
The article discusses the competitive system of construction order placing, which presupposes additional charges. The article introduces the methodical recommendations, which enable to identify and classify these charges according to phases and directions. The article describes how to make an appropriate arrangement of charges in order to set forth them in an integrated accounting system.
Keywords: cost identification, cost pool, integrated accounting system, construction
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