Improvement of the analysis of period costs in construction organizations

There is a growing need to attract foreign investment in the construction industry, to determine the effectiveness of ongoing construction work, to form information on the financial and economic activities of construction companies. It also requires an analysis of the period costs of construction organizations by origin, by analyzing information related to operational activities. In this article, an author’s approach has been developed by studying the approaches to the costs of the period in the scientific and educational works of local and foreign economists. Theoretical and methodological aspects of the analysis of the factors influencing the change in administrative costs and the origin of period costs in construction organizations were studied by comparative analysis of international and domestic experience and recommendations were developed. The use of these recommendations allows the identification of factors influencing changes in administrative costs and their control.