Rymar G. Accounting, analysis and cost control in house building

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0414U005984

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

04-12-2014

Specialized Academic Board

Д 58.082.03

Chortkiv College of Economics and Business

Essay

Object – the formation of accounting and analytical information on the costs in housing and control over their financial support. Purpose – to study theoretical and methodological issues, and to develop scientific and practical recommendations for improving accounting, analysis and control costs for the construction and commissioning of housing in terms of the introduction of new financial and credit mechanisms for financing based on organizational and technological features of construction. Methods – theoretical generalization, comparison, abstract logic, observation, modeling, formalization, statistics. Results – improved organization of accounting, analysis and cost control of construction enterprises with current financial leverage financial security housing construction, relations between the main participants of the construction process. Novelty – complemented the range of items of expenditure in housing; improved procedure for the isolation of objects and objects of cost; reasonable order of application of the cost approach to valuation of construction products using basic-index method and resource costs are included; developed and proposed a package of internal management reporting and accounting registers; improved cost analysis of trends give priority to research their value on 1 square meter of consolidated housing, improved system of operational control costs in construction. Introduced in the activity of JSC "PBO" Lvivmiskbud "TzDV" Building-Assembling Company "Ivano-Frankivskbud", LLC "Ternopilbud", LLC "Dobrobud", and the learning process of Ternopil National Economic University. Scope – activities of construction companies.

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