FEATURES OF COST ACCOUNTING AND COST CALCULATION IN A CONSTRUCTION COMPANY

Kamdin Aleksey Nikolaevich, lecturer at the faculty of pre-university training and secondary vocational education, Ogarev Mordovia State University

Ionova Valeria Vladimirovna, student of the faculty of pre-university training and secondary vocational education, Ogarev Mordovia State University

Abstract

The article provides such terms as cost and cost calculation, presents the main methods of cost accounting and cost calculation in domestic practice. In addition, the organization of production cost accounting and cost calculation is considered on the example of a construction company represented by LLC «Monolit Plus».

KEYWORDS: cost accounting, cost of construction work, calculation, construction industry, calculation item, cost element.

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