Gerasimova L.N.Moscow State University of Civil Engineering (National Research University) (MGSU), Moscow, Russian Federation 22969@mail.ru ORCID id: not available
Subject This article shows that the main task of business development associated with construction is to obtain the necessary financial result in compliance with the cost optimization and a good model of effective cost management. Objectives The article aims to search for innovative approaches to the formation and maintenance of management accounting in the framework of cost management. As well, it aims to form an information base model of cost management in the construction industry. Methods For the study, I used the methods of comparative and comprehensive analyses, generalization, and the systems approach. Results The article presents a developed model of information base of cost management of the construction organization. The article also offers a detailed classification of production costs identifying the cost components of work related to construction. Conclusions The considered cost sub-accounting system of the construction company facilitates the most thorough analysis of operational cost data, structure and types of costs, classification by construction object, center of responsibility and place of cost origin.
Kotova K.Yu., Baleevskikh V.G. [A systems approach to the forming a model of management accounting at enterprises]. Upravlencheskii uchet = Management Accounting, 2016, no. 2, pp. 22–34. (In Russ.)
Butler S.A., Ghosh D. Individual Differences in Managerial Accounting Judgments and Decision Making. The British Accounting Review, 2015, vol. 47, iss. 1, pp. 33–45. URL: Link
Gerasimova L.N. [Innovative methods of accounting of costing products]. Birzha intellektual'noi sobstvennosti, 2017, vol. 16, no. 7, pp. 15–22. (In Russ.)
Panchenko E.S. [Order cost management]. Planovo-ekonomicheskii otdel, 2017, no. 7, pp. 16–44. (In Russ.)
Chopra A. Lean Accounting – An Emerging Concept. International Journal of Marketing, Financial Services & Management Research, 2013, vol. 2, no. 8, pp. 79–84.
Garrison R.H., Noreen E.W., Brewer P.C. Managerial Accounting for Managers. 4th edition. New York, NY, McGraw-Hill, 2011, 657 p.
Gerasimova L.N. [The method of operational calculation as an element of the company's business process management system]. Auditorskie vedomosti = Audit Journal, 2017, no. 7, pp. 87–93. (In Russ.)
Davison J. Visualising Accounting: An Interdisciplinary Review and Synthesis. Accounting and Business Research, 2015, vol. 45, iss. 2, pp. 121–165. URL: Link
Dombrovskaya E.N. [Legal and methodological support of cost accounting and cost calculation in the Russian Federation]. Upravlencheskii uchet = Management Accounting, 2016, no. 5, pp. 10–19. (In Russ.)
Akimova E.V. [Cost reduction strategy]. Planovo-ekonomicheskii otdel, 2018, no. 2, pp. 36–44. (In Russ.)
Parker L.D. Qualitative Management Accounting Research: Assessing Deliverables and Relevance. Critical Perspectives on Accounting, 2012, vol. 23, iss. 1, pp. 54–70. URL: Link
Qu S.Q., Cooper D.J. The Role of Inscriptions in Producing a Balanced Scorecard. Accounting, Organizations and Society, 2011, vol. 36, iss. 6, pp. 344–362. URL: Link
Norton K.E., Wanderley C. de A. Identity Conflict and the Paradox of Embedded Agency in the Management Accounting Profession: Adding a New Piece to the Theoretical Jigsaw. Management Accounting Research, 2016, vol. 33, pp. 15–27. Available at SSRN: Link
Konchitchki Y. Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices. The Accounting Review, 2011, vol. 86, iss. 3, pp. 1045–1085. URL: Link
Canning M., O'Dwyer B. Institutional Work and Regulatory Change in the Accounting Profession. Accounting, Organizations and Society, 2016, October, vol. 54, iss. C, pp. 1–21. URL: Link
Dombrovskaya E.N., Mamonova I.V. [Features of providing the investment activity of small enterprises]. Birzha intellektual'noi sobstvennosti, 2015, vol. 14, no. 2, pp. 15–24. (In Russ.)
Gerasimova L.N. [Necessity to reflect non-financial information in accounting]. Uchet. Analiz. Audit = Accounting. Analysis. Auditing, 2015, no. 1, pp. 77–81. URL: Link (In Russ.)
Schleicher T., Walker M. Are Interim Management Statements Redundant? Accounting and Business Research, 2015, vol. 45, iss. 2, pp. 229–255. URL: Link
Kim L.I. Strategicheskii upravlencheskii uchet: monografiya [Strategic management accounting: a monograph]. Moscow, INFRA-M Publ., 2014, 202 p.