Management accounting and cost control of construction materials at the enterprise using automated programs
Journal: Вестник Алтайской академии экономики и права @vestnik-aael
Section: Экономические науки
Article in issue: 2-2, 2023.
Free access
The article discusses the features of the accounting and control system of the organization, which allows to respond promptly to changes in the production and sale of building materials. The article analyzes the most common software products designed to maintain management accounting of construction materials costs by automatically determining the standards of overhead costs and estimated profit for each item of the estimate, contributing to ensuring a stable and uninterrupted process of construction production. The full cycle of the processes of supply and accounting of building materials for planning before commissioning has been investigated. The necessity of controlling the costs of building materials is justified in order to avoid the acquisition of unnecessary building materials, in order to prevent the use of building materials that do not meet the requirements of national standards, GOST, technical specifications and other regulatory documents, in accordance with the consumption standards defined for the project, tracking the entire path of moving materials to on-site warehouses.
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Short address: https://sciup.org/142237049
IDS: 142237049 | UDC: 338 | DOI: 10.17513/vaael.2731