ORGANIZATION OF ACCOUNTING AND FINANCIAL REPORTING IN CONSTRUCTION ENTERPRISES ON THE BASIS OF IFRS IMPROVEMENT
Keywords:
cost accounting, cost of production, cost management, purpose of cost accounting.Abstract
In this article, the author explained in detail the organization of accounting in construction enterprises, the main purpose of cost management accounting in the accounting system. Also, taking into account the importance of the problem of cost management within the construction enterprise, a cost management system in accounting is proposed, and in order to reasonably reduce costs, the essence of an effective cost management system in construction enterprises is shown.
References
Generalova A.B International financial reporting standards. / M.: TK, Welby, Prospect, 416 p.
Proskurovskaya R.P. Mejdunarodnye standardy finansovoy otchetnosti./, M.: Omega-L, 2008. – 288 p.
"Regulation on the composition of the costs of development and sale of products (work, services) and the procedure for the formation of financial results". It was approved by the decision of the Cabinet of Ministers of Uzbekistan No. 54 dated February 5, 1999.
NSA No. 2 "Income from main economic activity". Registered by the Republic of Uzbekistan on August 26, 1998, No. 483.
NSA No. 21 "Financial and economic activities of economic entities accounting plan of accounts and instructions for its application". Registered by the Republic of Uzbekistan on October 23, 2002, No. 1181.
Sturmina, O. S. International Standard Accounts and Financial Statements: Practical Guide. - Ulyanovsk: UlGTU, 2010. - 247 p.
Mejdunarodnye standardy finansovoy otchetnosti: uchebnoe posobie/ kollektiv avtorov; pod ed. N.G. Sapojnikova. — M.: KNORUS, 2016. -368 p.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 GEJournals
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
