The article deals with the organization of accounting and analytical work in economic entities operating in the construction industry of the national economy, related to the formation of information on the implementation of current and capital repairs of buildings and structures. Given determine the current and overhaul, and interpret various relevant regulations. The distribution of the most common types of repair work in the categories of current and major repairs is shown. Various options of accounting of repair works according to requirements of the existing normative documents and methodology of accounting are opened.
The article deals with the problems of accounting inventory. The correctness of the calculation of these stocks has a signifi cant impact on the fi nancial result, the fi nancial stability of the construction company, as well as its fi nancial statements. In this regard, special attention is paid to the organization of accounting and evaluation of inventories. A comparative analysis of the Russian PBU 5/01 «Accounting for inventories» and the international standard (IAS) 2 «Inventories», as well as the draft Federal Standard FSB «Inventories», which will replace the current standard — PBU 5/01. Comparison of the current standard for accounting of inventories of PBU 5/01 with the new project of FSBU «Inventories» shows that not all aspects of accounting will change, in particular, the methods for estimating reserves at disposal will remain unchanged.
Internal audit of the quality management system is currently one of the key tools of the organization’s management system. The results of internal audits provide tremendous value to the management of the company, making it possible to identify the strengths and weaknesses of both individual processes and the organizational management system in general. The authors identifi ed the main stages of the internal audit of the quality management system and made recommendations on the organization of this process in the enterprise.
The article is devoted to the study of the organization of risk-based control in the fi eld of construction; The authors proposed a classifi cation of control procedures necessary to minimize construction risks, such as risks associated with the safety of life and health and the risks associated with deviations in construction documents.
The article deals with the issues of economic security in the construction sector. The assessment of economic security in the construction industry can be determined by applying several indicators: the level of housing availability, the commissioning of residential buildings, housing security. Indicators are set taking into account the specifi cs of the functioning of individual regions of the country. The indicators of economic security in the construction sector on the example of the Kaluga region are analyzed, the prospects of development of the construction sector in the Kaluga region in quantitative and qualitative terms are determined.
The article deals with approaches to the management of a construction organization based on project management and the creation of a project offi ce. Analyzed are graphical methods to improve the quality and eff ectiveness of management decisions, in particular, the construction of a «tree of goals», methods of network planning and management, orgagrams.
The article deals with leasing as one of the most eff ective tools for property risk management in construction industry. Leasing increases fi nancial fl exibility of building companies, effi ciency of building equipment and cash management, allows to diversify their fi nancial relationships and attract alternative sources of funding.
The article discusses the infl uence of the specifi cs of the construction industry on pricing. The stages of formation of the current system of estimated rationing and problems of its development are investigated. Named areas for improving pricing in construction.
