Zadorogniy Z. Internal Managerial Accounting in Construction: Methodology and Organization

The formation process of expenditures, revenues and financial results as objects of internal economic accounting of domestic construction enterprises. The verification of theoretical and methodological notions as well as elaboration of scientific & practical recommendations concerning organization of internal economic accounting on construction enterprises as a new direction of managerial accounting. Methods of induction and deduction, theoretical generalization and comparison, casual effect and abstractedly-logical method, survey, modeling and formalization. Scientifically grounded new type of accounting — internal economic accounting. There was elaborated the methods of accounting of expenditures, revenues and financial results of construction enterprises. There was specified the Card of accounts and national standards of accounting, methodological recommendations on construction enterprises and during conduction in higher educational establishments. The branch of usage — construction.