Muzhevych N. Accounting and cost analysis of maintenance and exploitation of construction equipment

3. The object is the formation and distribution of costs of maintenance and operation of construction equipment in building enterprises of Ukraine. The purpose is a critical evaluation of theoretical positions and the current practice of accounting and cost analysis of maintenance and operation of construction equipment and the development of practical recommendations for their improvement based on the results of the investigation. The methods used are dialectical, the methods of analysis and synthesis, statistical method, the method of modeling, comparison, grouping, a graphic method, the methods of observation, questionnaires and historical method. The results achieved are the in-depth theoretical foundations of the process of formation and distribution costs of maintenance and operation of construction equipment and organization proved its accounting and analysis. The novelty lies in the in the development of theoretical, methodological, and organizational policies and practical recommendations for the formation of the accounting system and analysis of information about the costs of maintenance and operation of construction machinery for decision making in construction enterprises. The results have been implemented in the activities of LTD «Ternobudmekhanizatsiya», LTD «Dobrobud», closed enterprise «Project-Construction Unity «LvivMiskBud», ALC «Construction and assembly firm «Ivano-Frankivskbud», SBU «SpetsBud» LTD «Ternopilbud», and in the studying process of Ternopil National Economic University. The sphere of implementation is the activities of building and construction enterprises.