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Modern approaches to the development of an information base of cost control in the construction industry

Vol. 22, Iss. 1, JANUARY 2019

Received: 25 September 2018

Received in revised form: 13 December 2018

Accepted: 24 December 2018

Available online: 16 January 2019


JEL Classification: A11, D24, G20, L22

Pages: 71–83

Gerasimova L.N. Moscow State University of Civil Engineering (National Research University) (MGSU), Moscow, Russian Federation

ORCID id: not available

Subject This article shows that the main task of business development associated with construction is to obtain the necessary financial result in compliance with the cost optimization and a good model of effective cost management.
Objectives The article aims to search for innovative approaches to the formation and maintenance of management accounting in the framework of cost management. As well, it aims to form an information base model of cost management in the construction industry.
Methods For the study, I used the methods of comparative and comprehensive analyses, generalization, and the systems approach.
Results The article presents a developed model of information base of cost management of the construction organization. The article also offers a detailed classification of production costs identifying the cost components of work related to construction.
Conclusions The considered cost sub-accounting system of the construction company facilitates the most thorough analysis of operational cost data, structure and types of costs, classification by construction object, center of responsibility and place of cost origin.

Keywords: rationalized costs, construction, classification, cost management model, chart of accounts


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