Совершенствование методов учета в строительно-монтажных организациях
: магистерская диссертация

Translated title of the thesis: Improvement of accounting methods in construction and installation organizations: Master's thesis

Student thesis: Master's Thesis


Execution of construction and installation works is associated with a complex system of regulatory regulation of costs according to the estimated cost, which serves as a basic indicator of pricing and contractual policy of contractors. Development of methods to apply a unified approach to the diversity of conditions of work in contracts, as well as means of control over execution of contractual obligations is a significant factor in the improvement of financial and tax accounting. Results of the study: - a system of sub-accounts is proposed as part of existing synthetic accounts for accounting for construction and installation costs, as well as for accounting for the implementation of individual stages of work; - the expediency of expanding the functional responsibilities of employees engaged in internal audit from ordinary financial control to a comprehensive analysis of accounting operations in combination with the contractual policy of the construction organization is justified; - adapted the use of the standard method for accounting for the costs of contractors in order to improve the effectiveness of monitoring deviations from the estimate when forming the financial result of the reporting period.
Date of Award2020
Original languageRussian
Awarding Institution
  • Ural Federal University
SupervisorЕлена Рудольфовна Синянская (Supervisor)

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