International Accounting
 

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
Google Scholar

Online available

EBSCOhost
Eastview
Elibrary
Biblioclub

Archiving

Cyberleninka (12 month OA embargo)

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

Subject Heading: COST ACCOUNTING AND CALCULATION OF VALUE

JEL Classification: A11, D24, G20, L22

Pages: 71–83

https://doi.org/10.24891/ia.22.1.71

Gerasimova L.N. Moscow State University of Civil Engineering (National Research University) (MGSU), Moscow, Russian Federation
22969@mail.ru

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

References:

  1. Kotova K.Yu., Baleevskikh V.G. [A systems approach to the forming a model of management accounting at enterprises]. Upravlencheskii uchet = Management Accounting, 2016, no. 2, pp. 22–34. (In Russ.)
  2. Butler S.A., Ghosh D. Individual Differences in Managerial Accounting Judgments and Decision Making. The British Accounting Review, 2015, vol. 47, iss. 1, pp. 33–45. URL: Link
  3. Gerasimova L.N. [Innovative methods of accounting of costing products]. Birzha intellektual'noi sobstvennosti, 2017, vol. 16, no. 7, pp. 15–22. (In Russ.)
  4. Panchenko E.S. [Order cost management]. Planovo-ekonomicheskii otdel, 2017, no. 7, pp. 16–44. (In Russ.)
  5. Chopra A. Lean Accounting – An Emerging Concept. International Journal of Marketing, Financial Services & Management Research, 2013, vol. 2, no. 8, pp. 79–84.
  6. Garrison R.H., Noreen E.W., Brewer P.C. Managerial Accounting for Managers. 4th edition. New York, NY, McGraw-Hill, 2011, 657 p.
  7. Gerasimova L.N. [The method of operational calculation as an element of the company's business process management system]. Auditorskie vedomosti = Audit Journal, 2017, no. 7, pp. 87–93. (In Russ.)
  8. Davison J. Visualising Accounting: An Interdisciplinary Review and Synthesis. Accounting and Business Research, 2015, vol. 45, iss. 2, pp. 121–165. URL: Link
  9. Dombrovskaya E.N. [Legal and methodological support of cost accounting and cost calculation in the Russian Federation]. Upravlencheskii uchet = Management Accounting, 2016, no. 5, pp. 10–19. (In Russ.)
  10. Akimova E.V. [Cost reduction strategy]. Planovo-ekonomicheskii otdel, 2018, no. 2, pp. 36–44. (In Russ.)
  11. Parker L.D. Qualitative Management Accounting Research: Assessing Deliverables and Relevance. Critical Perspectives on Accounting, 2012, vol. 23, iss. 1, pp. 54–70. URL: Link
  12. Qu S.Q., Cooper D.J. The Role of Inscriptions in Producing a Balanced Scorecard. Accounting, Organizations and Society, 2011, vol. 36, iss. 6, pp. 344–362. URL: Link
  13. Norton K.E., Wanderley C. de A. Identity Conflict and the Paradox of Embedded Agency in the Management Accounting Profession: Adding a New Piece to the Theoretical Jigsaw. Management Accounting Research, 2016, vol. 33, pp. 15–27. Available at SSRN: Link
  14. Konchitchki Y. Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices. The Accounting Review, 2011, vol. 86, iss. 3, pp. 1045–1085. URL: Link
  15. Canning M., O'Dwyer B. Institutional Work and Regulatory Change in the Accounting Profession. Accounting, Organizations and Society, 2016, October, vol. 54, iss. C, pp. 1–21. URL: Link
  16. Dombrovskaya E.N., Mamonova I.V. [Features of providing the investment activity of small enterprises]. Birzha intellektual'noi sobstvennosti, 2015, vol. 14, no. 2, pp. 15–24. (In Russ.)
  17. Gerasimova L.N. [Necessity to reflect non-financial information in accounting]. Uchet. Analiz. Audit = Accounting. Analysis. Auditing, 2015, no. 1, pp. 77–81. URL: Link (In Russ.)
  18. Schleicher T., Walker M. Are Interim Management Statements Redundant? Accounting and Business Research, 2015, vol. 45, iss. 2, pp. 229–255. URL: Link
  19. Kim L.I. Strategicheskii upravlencheskii uchet: monografiya [Strategic management accounting: a monograph]. Moscow, INFRA-M Publ., 2014, 202 p.

View all articles of issue

 

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 22, Iss. 4
April 2019

Archive