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The article discusses the current issues of cost formation for road construction enterprises. The strategic importance of well-organized cost accounting and calculation in the context of rising prices, public funding of infrastructure projects, and high competition in tenders is emphasized. The system of cost accounting organization is analyzed in detail, with a focus on the key concept of cost accounting object (project, stage, site, and team). Two complementary classifications of expenses are considered: by economic elements and by cost items, with a special attention to the correct division of costs into direct and indirect costs, as well as the methods of indirect costs allocation. The main calculation methods used in the industry are described: order-based, cross-section-based, and standard-based. It is concluded that an effective accounting system is the foundation for reasonable pricing, budget control, project profitability assessment, and management decision-making.
Cost, road economy, cost accounting, calculation, cost accounting object, direct costs, indirect costs, order-by-order method, standard method, construction
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