Problems of deposition of materials in account for the purpose of formation of financial results in the construction organization

In the article in the direction 08.00.12 Accounting, statistics, the problem of the relationship and convergence of planned and actual documents characterizing the implementation of construction and installation works is considered. From a practical point of view, there is a difference in the cost of materials necessary for construction work according to the planning and design documentation and the amount of written-off inventory, according to accounting data in the context of a separate contract between the Customer and the Contractor during construction and installation works. This difference can occur during construction and installation works for five main reasons. In the presented study, the author systematized the main problems that affect the occurrence of such a difference, and tried to reveal the sources of their occurrence. To complete the disclosure of this process, the author gave examples of practical situations.