Features of accounting and determining the value of materials in construction

The article is devoted to the peculiarities of accounting for materials and the formation of their value in construction in the context of regulatory changes in the field of accounting and formation of the estimated cost of construction products. Accounting for the value of materials, stocks and costs, determines the actual cost of production. When forming a estimated value, the construction of building materials as part of the federal state information system, which reflects the list and the cost of materials involved in the formation of the actual cost of construction products.