Учет затрат строительных организаций для целей управления

This article examines the issues of cost management in the process of their formation on the basis of a process (stage-by-stage) approach. To justify the expediency of using a step-by-step approach to the formation of production costs of construction organizations. Construction companies should have a clear idea of the costs of the work, be able to control the formation of costs in the construction process in order to obtain the planned profit. The current practice of accounting for production costs in construction organizations provides the formation of complete and reliable information on the costs of the period (usually a month) and provides the calculation of the actual cost of work performed after the completion of the construction order. This approach to the formation of costs meets the requirements of accounting, but can not be used for cost management purposes in the process of fulfilling the order, as the costs are incurred and affect them is not possible. Based on the results of the study, approaches to the allocation of costs for the stages of work for management purposes are defined, and a form of internal management reporting is proposed. The results obtained are practically applicable, tested in a construction company and can have an impact on the management decision-making process in order to minimize costs by stages of work performed in construction organizations.