Importance The process of cost and profit management relates to management decision-making, which is based on data array, which is built according to certain principles. Using some of the principles is compulsory and defined by effective rules of accounting. The use of specific principles also enables to expand the limits of accounting and to group a large scope of information by different characteristics. Cost accounting methods play an important role in this process. A brisk growth of management accounting and the use of modern technologies instead of traditional methods allow not only recording actually incurred charges but also forecasting them and searching for possible reserves prior to commencement of business. Objectives The object of the study is to determine methods and models to organize management accounting system enabling to form an effective informational base, which will ensure continuous cost management of building organizations. Methods The study presents the main phases and stages of building activity, identifies the problems to be solved on the basis of information generated in the accounting sub-system of a business entity. We have described traditional and non-traditional methods and models of organizing accounting management, compared the phases of building activity and described the models. Results We have developed a model of arranging accounting management system in building organizations depending on a work stage. Conclusions and Relevance Rational and consistent combination of methods, and in some cases, the combined use of distinguished methods of cost accounting will lead to creating a mechanism of consistent and purposeful cost accounting for a construction project. It is achievable, as each of the approaches allows using original methods and offers options to solve cost accounting tasks at that stage of the life cycle of construction when the offered solutions are more effective and useful.
Keywords: model, management accounting, cost accounting, building activity, cost management, stage, construction
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