Удосконалення управлінського обліку та внутрішньогосподарського контролю у будівництві

Abstract

Ефективно налагоджений управлінський облік та внутрішньогосподарський контроль у будівництві є базою для прийняття економічно обґрунтованих управлінських рішень. Обґрунтовано організаційно-методичні аспекти будівництва, що впливають на побудову системи обліку та внутрішньогосподарського контролю. Доведено, що для запобігання порушень у будівництві потрібно посилити узгодженість між управлінським обліком і внутрішньогосподарським контролем. Визначено, що ефективно налагоджена система управлінського обліку і внутрішньогосподарського контролю в будівництві дозволить приймати обґрунтовані управлінські рішення.

Each construction company, structural unit must have complete information on the level and structure of current costs of production of construction products. In these conditions, there is a need for further improvement of the system of management accounting and internal control of the completed construction works in construction. Improvement of economic work at construction enterprises, savings of material, labor and financial resources depend to a large extent on the qualitative organization of management accounting and, in particular, on the proper organization of cost accounting and costing of products (works, services). Meanwhile, the level of accounting organization is still lagging behind the level of production development. This backlog is caused by the presence of a number of shortcomings in the current system of production accounting at construction enterprises. The main ones are: mismatch accounting of production organization and technology; lack of scientifically substantiated cost standards; imperfection of normative acts regulating cost composition and accounting system; unreasonableness of the choice of a variant of keeping of the cost accounting and costing of production etc. The purpose of the article is to investigate the existing problems and to improve the organizational and methodological aspects of management accounting and internal control in construction. In the course of the research the following methods were used: dialectical, generalization, comparison, system analysis, observation of economic activity, graphic, etc. It is proved that properly regulated organization and high quality methodological support of management accounting and internal economic control will ensure reliable receipt of information for making management decisions, effective management and identifying reserves in construction. It is substantiated that the method of management accounting and in-house construction and assembly works depends on organizational and economic forms of the process of construction production, a large number of participants, the process of construction production and the natural conditions. The application of a systematic approach to improve management accounting and internal control in construction will allow: to synchronize the work of accounting, analytical, forecasting, control and management units throughout the chain of justification and decision making; establish quality control over compliance with contractual obligations, by facilitating access to the required accounting and analytical information with the proper degree of certainty; respond promptly to critical deviations in the conditions and consequences of the economic activity of the construction company; prevent unforeseen failures and errors in the construction process.