This article is devoted to the study of modern concepts of management accounting and analysis in the construction sector of the economy. The essence of management accounting is determined in the context of the concepts under consideration, the components of this type of accounting are presented. The sectoral components of the construction sector of the economy are being formed. The relationship between management accounting and analysis is indicated. The models are considered, in particular, functional cost accounting (ABC), the concept of Target costing, the concept of cost management based on the life cycle, Balanced Scorecard (BSC), which are included in modern management accounting concepts, and the positive and negative aspects of each of them are identified. The necessity of implementing measures to introduce these concepts into the production activities of the construction sector of the economy is also argued.

Construction companies in their practice face the implementation of operations that are not subject to value added tax (VAT) — this, for example, can be the free transfer of property within the framework of charitable activities, the lease of premises to foreign citizens, subject to a number of conditions, etc. In this case, the company needs to restore the VAT amounts previously deducted by them for goods (works, services), including fixed assets and intangible assets. The article is devoted to the peculiarities of the restoration of tax amounts previously accepted for deduction when acquiring (constructing) the company’s fixed assets. The peculiarities of restoration of VAT amounts from fixed assets were considered, a special procedure for restoration of VAT amounts when purchasing (building) real estate objects, which are subsequently used for carrying out taxable and non-taxable VAT operations, was analyzed. We have considered practical examples of recovery of the tax amount.

The institution of public procurement is one of the most important mechanisms for the implementation by public authorities of the administrative functions assigned to them. That is why the development of the public procurement system is one of the priorities for the modern state. Also, it should be noted that a significant part of this system is the control activities of public procurement, which is directly related to their effectiveness. According to the authors, the digitalization of the control system and the introduction of modern tools will significantly improve the efficiency of public procurement, which in general will positively affect the development of the state and the Russian economy.

The article discusses the counteraction to the legalization (laundering) of money or other property obtained by criminal means, due to the fact that at present this phenomenon remains one of the priority areas in the fight against organized economic crime. The problems of the article are of particular relevance due to the fact that the main threat of this type of crime is the penetration of shadow capital into the legal economy. As a result, existing economic relations are violated and, at the same time, new ones are created, built on an illegal basis. Thus, it becomes possible to use the proceeds of crime in further illegal activities, including those related to the functioning of organized criminal groups.

The modern economy requires economic entities to use an intensive development path, an important component of which is the constant implementation of investment production projects. The author considers the main aspects of accounting and analytical support for management at the stages of implementation of an investment project, including a description of the initial and output data, tools and methods used to obtain objective information about the organization’s actual costs incurred throughout the entire life cycle of the investment project and creates conditions for improving the management process investment projects in general.

The directions of improvement of the federal contract system, including legislation and law enforcement practice related to anti-corruption regulations in the implementation of procurement activities; amendments adopted by the Federal Law “On Amendments to Article 3 of the Federal Law “On Procurement of Goods, Works, Services by Certain Types of Legal Entities” and the Federal Law “On the contract system in the Field of procurement of goods, works, services for state and municipal needs” dated 11.06.2022 N 160-FZ; a comparative analysis of the amendments was carried out. The directions of development of anti-corruption legislation, corruption risks of the existing Federal contract system, measures to prevent corruption manifestations, prohibitions concerning officials in the sphere of conflict of interests are considered.