Peculiarities of organization of the accounting system and calculation of the cost of works (services) of construction contract organizations

The building market of Russia today is formed by economic entities of various sizes and sizes: public corporations, large, medium and small market structures that carry out activities on a contractual and legal basis in the field of industrial and civil-housing construction. Implementation of a significant amount of construction, repair and installation work in the construction market is carried out by contractors and subcontractors. In recent years, there has been a significant deterioration in the business environment in the construction sector. The heavy financial and economic situation in the country, a high level of competition in the construction market and a drop in demand for construction and installation work threaten the “survivability" of a number of construction contractors. One of the key problems hampering the development of participants in the construction industry is the low profitability of construction works (services), due to the high cost of production. In this regard, the construction contracting organizations there is a need for a rational organization of the accounting system, calculation and control of the cost of construction works (services). The peculiarities of construction activity and their impact on the system of accounting and tax accounting of the cost of works (services) of construction contract organizations are considered in the article, the key methodical aspects of organization of cost accounting in organizations of construction Sphere.