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Organizing Accountance and Control at Construction Enterprises
Pinchuk K. S.

Pinchuk, Kateryna S. (2019) “Organizing Accountance and Control at Construction Enterprises.” Business Inform 12:282–289.
https://doi.org/10.32983/2222-4459-2019-12-282-289

Section: Accounting and Auditing

UDC 657.4:338.32

Abstract:
The article is aimed at examining the theoretic-methodical basics of accountance and control at construction enterprises. It is proved that the organization of accountance for construction and installation works directly depends on the features of construction production. It is substantiated that the construction is characterized by a number of specific features that determine the order of organizing its accountance and control. It is defined that natural factors have a significant impact on the construction process more than in other industries. In construction, individual performance of works by individual workers is practically excluded, which means that brigade forms of labor organization are used generally. It is defined that the peculiarity of accountance in construction production is that construction can be carried out in contract, economic or mixed ways. Construction products are accounted at an estimated cost and at the actual cost. It is proved that only accountance personnel are not enough to carry out construction and installation works, so a number of narrow-qualified specialists take part in the accountance and control of the completed construction works. The most important directions of organization of accountance and control of construction enterprises have been defined. The organizational-methodical basics of accountance and control in construction enterprises have been generalized and systematized. It is proposed to indicate the costs in the analytical accountance terms by individual positions and to group according to the main directions of works. Problems have been defined and directions for improving the organization of accountance and control of construction and installation works have been proposed.

Keywords: accountance, organization, control, construction and installation works, construction enterprises.

Fig.: 5. Bibl.: 9.

Pinchuk Kateryna S. – Postgraduate Student, Department of Accounting, The University of the State Fiscal Service of Ukraine (31 Universytetska Str., Irpіn, Kyiv region, 08201, Ukraine)
Email: [email protected]

List of references in article

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Hrytsyshen, D. O. Oblikovo-analitychne zabezpechennia upravlinnia ekonomiko-ekolohichnoiu bezpekoiu pidpryiemstv [Accounting and Analytical Support of Economic and Environmental Safety of Enterprises]. Zhytomyr: ZhDTU, 2015.
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Izmailov, Ya. O. “Vdoskonalennia obliku ta analizu vytrat z polipshennia i remontiv osnovnykh zasobiv v systemi hospodarskoi diialnosti pidpryiemstv“ [Improvement of Accounting and Analysis of Expenses for Improvement and Repair of Fixed Assets in the System of Economic Activity of Enterprises]. Bukhhalterskyi oblik i audyt, no. 9 (2016): 15-24.
Kuzhelnyi, M. V., and Levytska, S. O. Orhanizatsiia obliku [Accounting Organization]. Kyiv: Tsentr navchalnoi literatury, 2010.
Svirko, S. V. Bukhhalterskyi oblik u biudzhetnykh ustanovakh: metodolohiia ta orhanizatsiia [Accounting in Budgetary Institutions: Methodology and Organization]. Kyiv: KNEU, 2006.

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