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Innovative methods of management accounting in a construction organization

Journal: Вестник МГСУ / Vestnik MGSU (Vol.14, No. 1)

Publication Date:

Authors : ; ;

Page : 60-71

Keywords : life cycle of construction products; expenses; construction object; cost accounting method; management accounting;

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Introduction. Analyzes innovative methods of cost accounting for their use in a construction organization. The main stages and stages of construction activity are described, their comparison is made, problematic issues are identified, for the solution of which it is necessary to apply the data that is formed in the enterprise accounting system. The characteristics of the creation of a management accounting system, which involves the integration and linkage of various innovative concepts for cost management, including calculations on the full life cycle of the company’s products, are given. Analytical tools are considered and variational models of organization of management accounting are recommended, ensuring the adoption of effective management decisions of the construction company. The subject of the study is one of the main management functions - information and analytical support of the organization for making assessment, operational and strategic management decisions based on the use of effective information created in the management accounting system of the construction company. Purpose of the study - was to assess the feasibility of applying innovative management accounting methods in the construction sector, to study the changes in the work of the respective companies caused by them, to optimize cost management for all stages of the life cycle of the products produced. Materials and methods. Dialectical method as a general approach to the scientific knowledge of the subject under investigation acts as a methodological basis. Scientific apparatus of management accounting was used, as well as standard methods for evaluating and analyzing various data (grouping, methods of system analysis, comparisons, index). Results. The rationale for the use of management accounting methods to maximize the effective management of costs at different stages of the life cycle of construction products, which will achieve the highest results. Conclusions. The issues discussed in this paper can be used as recommended methodological approaches for applying innovative methods of management accounting that will improve the management of costs of construction companies.

Last modified: 2019-02-12 00:13:32