About the authors
| First name, Middle name, Last name, Scientific degree, Scientific rank, Current position. Full and brief name of the organization, The organization address. | Evstafieva A.Kh. – candidate of economic sciences, associate professor E-mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it Krotova A.B. – post-graduate student E-mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it Kazan State University of Architecture and Engineering The organization address: 420043, Russia, Kazan, Zelenaya st., 1 |
| Title of the article | Role and place of the managerial accounting on a basis of the АВС-method in a control system of expenses at the contract building enterprise |
| Abstract. | The order of the prices establishment in building differs from methods of prices definition in other branches of economy. Budget standards in building on which basis budget cost is defined are established. Budget standards cannot reflect actual price level of resources at building. The price establishment in a separation from the real cost price leads to the fact that all attention of the contractor is focused to budget price. The prime cost in these conditions in comparison with the price becomes a minor indicator. Such order of pricing is applied only in building. It is not agreed with interests of the contractor because price level does not depend on individual conditions of production of works. Therefore at budget cost establishment the contractor should be assured that budget cost of building will provide compensation of expenses for wages of workers, on building materials, operation of mechanisms and building cars, on stock acquisition etc. Just the АВС-method will allow to conduct the detailed account of expenses to different analytical signs, to control production expenses of the building enterprise and to develop models of their account at a performance stage. Construction of modern system the account of expenses on the basis of the АВС-method will allow administration to calculate more precisely the cost price of а kind works, a stage of building or object of building as a whole, and to establish the prices for this basis; to provide with the objective data working out of the budget of the enterprise. |
| Keywords. | Pricing in construction, budgeted, planned and actual cost of the installation and building works, reflection of actual cost the installation and building works on accounts book-keeping, АВС-method (Activity based costing). |
| For citations: | Evstafieva A.Kh., Krotova A.B. Role and place of the managerial accounting on a basis of the АВС-method in a control system of expenses at the contract building enterprise // Izvestiya KGASU. 2012. №2(20) P.233-239. |
