Tluchkevych, N., & Nuzhna, О.
(2022).
Management aspect of cost in construction.
Economic Forum,
12(2),
87-94.
https://doi.org/10.36910/6775-2308-8559-2022-2-11
Received 31.01.2022, Revised 10.04.2022, Accepted 20.05.2022
The article substantiates the value of cost for cost management in construction. The aim of the article is to study the theoretical and methodological approaches to the formation of cost in construction and substantiation of the optimal method of calculating the real cost of construction work in order to effectively manage it. Systematization of literature sources and approaches to solving the problem of cost formation in construction shows that scientists study the method of cost accounting and costing of construction products, works and services, cost composition and nomenclature of its articles, accounting aspects of cost reflection, the impact of cost on the order of construction. value. The urgency of solving this scientific problem is that the formation of the cost of works and services for cost management and management decisions in construction require constant study and revision of the method of calculating the cost in accordance with the realities of time. Features of formation of various types of prime cost in construction which depend on features of performance of construction works and services are considered. The order of calculation and composition of different types of cost and methods of cost accounting and costing, which are specific to the construction industry, are described. It is substantiated that the order of formation of prime cost in construction depends on the applied technique of the account of expenses and calculation of prime cost of works and services. For management needs, the procedure for calculating the types of costs depends on the purpose of its formation and the purpose of management decisions. It is proposed to determine the partial cost (according to the actual variable costs that arise as technological operations) and process cost (cost of each technological stage) to manage construction costs
costs; cost; direct costs; variable costs; construction; construction and installation work; management accounting; management decisions
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