Osmyatchenko V. Accounting and control of expenses and volumes of the building installation (on materials of LTD "Krivoryjaglobud").

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0406U003143

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

19-06-2006

Specialized Academic Board

Д26.006.07

Essay

Prevailing accounting and control system for expenses and efforts of building-assembly works in Kriviy Rig region. Investigation and perfection of theoretic-methodological and organizational basis of accountancy and expenses and efforts control for building-assembly works. Methods: supervision, grouping, generalization, statistic computations, economic-mathematical modelling, synthesis, induction, deduction. It was substantiated the improvement of expenses and efforts calculation organization for building-assembly works according to technical objects nomenclature. It was improved analytical sheet for calculation of variable generally-production expenses, developed the Expenses calculation sheet for lacks removing, fixed by customer, in works process (control account 24.1 "Expenses on removing of incompletenesses"). It was recommended to bring changes into article list of process costs according to building branch peculiarities in Kriviy Rig region. It was offered an organizational model of internal expenses and efforts control of building-assembly works. Enterprises of building industry, educational process.

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