Poslavska L. Accounting of incomes and expenses by responsibility centers in construction

Object - formation process of income and expenditure of the main activity of construction industry enterprises. Objective - to study theoretical and methodological foundations and to develop practical recommendations for the improvement of income and expenditure accounting by responsibility centers at the construction industry enterprises. Methods - historical, induction and deduction, generalization, grouping and comparison, abstraction, causation, abstract logical, modeling. Results - development of practical recommendations for improving organization and methods of income and expenditure accounting by responsibility centers. Novelty - interpretation of the concept of "responsibility center", classification of income and expenditure by responsibility centers, document reflection of income and expenditure analytical accounting of incomes from sales of construction companies services were improved; forms of budget expenditure, methodological approaches to the introduction of market transfer prices, methods of indirect expenditure distribution, methods of organization and registration of expenditure by responsibility centers in individual calculation items, forms of internal management reporting by responsibility centers of the construction company were developed. There was implemented in practice of the Limited Liability Company "Vinnytsyabud", Limited Liability Company "VOLEN", Joint-Stock Company "ALTEC". Scope of use - activities of construction companies.