Pavelko O. Accounting and control of revenues and expenses of the main activity in construction companies

The formation of incomes and expenses of construction companies. Justification of the theoretical, methodical and organizational issues of accounting and control income and expenses of construction companies and development of scientific and practical recommendations to improve them. The general scientific methods: the historical method, methods of induction and deduction, terminology analysis and comparison of theoretical generalization, methods of causation and abstract-logical method, methods for synthesis of theoretical and practical material, concretization methods and empirical methods - observation, questioning, survey, testing, modeling, collective and individual conversations. On the basis of theoretical generalization of the essence of accounting and controle of income and expenses organizational and technical components of the model of control of income and expenses of major construction companies including the time factor are processed and represented. The classification of revenues and expenses of construction enterprises is improved, the methodical and organizational approaches to accounting of income and expenses and the calculation of gross income from the long-term contracts are developed. The propositions for construction companies according the calculation of gross debts, usage of organizational and technical model of the control of income and expenses are put into practice as well as the methodic of gross income calculation and the application of the second section of the Journal 6 "Analytical data of income". Construction enterprises of Ukraine, the educational process.