Dmytrenko A. The expenditure account in building and its analysis.

The expenditures on the manufacturing of building products. The studying, the cutoff score of theoretical regulations and working practice of the organization of the expenses record keeping, calculation and the analysis of the cost price of building products and development of practical recommendations concerning the system of the expenditure accounting, the cost price accounting of the building products and the analysis of a production efficiency of products of the given branch. The Methods: the analysis, synthesis, analogy, deduction, an induction, graphical the method of observation, comparison, grouping. The technique of realization of the account of production costs and distributions of indirect production costs between objects of construction and the centers of the responsibility has been developed that expands opportunities of application of the regulations (the standard) of book keeping number 16 "Expenses" and of the regulations (standard) of book keeping number 18 "Building contracts". The method of calculation of production prime price of build products is offered taking into account the modern requirements of domestic and international normative accounting documents. The improved technique of allocation of overhead expenses in accordance with the functions in building industry that provides a basis not only for more exact calculation of production costs, but also creates the mechanism for management of applied costs. The enterprises of building branch, educational process.