Martyniuk N. Quality management accounting and control at the enterprises of the construction industry.

Object: the process of organization and methodology of quality management accounting and control at the enterprises of the construction industry. Objective: the substantiation of theoretical and methodological aspects and the development of practical recommendations for the improvement of management accounting and control in quality management at the enterprises of the construction industry. Methods: abstract-logical, cause-effect relationship, analysis, synthesis, induction, deduction, abstraction, questionnaire, comparison. Improved: the structure of quality costs under the prevention, appraisal and failure model and their reflection in in books of records; the mechanism of interaction of management accounting and quality audit; the method of management accounting of quality costs; the form of quality cost budget, the budget for quality improvement costs; internal regulations on organization of quality cost accounting, and forms of management reporting using quality indicators for monitoring and external benchmarking. Scope: enterprises of the construction industry.