Management discretionary expenses in modern building organizations Russia

The scientific article examines certain aspects of discretionary cost management (costs) in modern construction organizations of the Russian Federation. Discretionary costs (expenses) are formed at the discretion of the owners of the construction organization, and not according to regulations, norms, norms, rules, standards, and so on. The object of the research is construction organizations operating both in the territory of the Russian Federation and abroad. The subject of the research is discretionary costs (costs), which take into account manager cost, while having specific knowledge and skills in the field of construction. Purpose of the study: on the basis of the structure of discretionary costs (expenses) of a construction organization, to build an algorithm of their influence on managerial decisions of managers and net profit. In construction organizations, discretionary costs are accounted for and budgeted by a cost manager who is highly qualified in the area of expertise. Methods of scientific knowledge of research materials: analysis, synthesis, deduction, etc. Prospects of research in the formation and accounting of discretionary costs, the author connects with the construction of mathematical models and linear formulas, as well as with the creation of a database for a new author’s software product.