ОПТИМИЗАЦИЯ НОМЕНКЛАТУРЫ СТАТЕЙ ЗАТРАТ СТРОИТЕЛЬНОЙ ОРГАНИЗАЦИИ ДЛЯ ЦЕЛЕЙ КАЛЬКУЛЯЦИИ СЕБЕСТОИМОСТИ ВЫПОЛНЯЕМЫХ РАБОТ

Abstract

The calculation of the cost of the work performed is necessary to ensure an effective cost management process for the economic activities of a construction organization. When calculating the cost of construction work, financial information is generated that is used in the accounting activities of the enterprise to reduce the amount of production and other costs. However, the optimization of the nomenclature of cost items of construction enterprises plays an important role in ensuring the reverse process – with the efficient allocation of resources to ensure a high level of profitability of the organization’s construction activities. The scientific article presents the results of the analysis of the features of the optimization of the nomenclature of cost items of a construction company to ensure the goals of calculating the cost of work performed. The relevance of scientific research on the selected issue is due to the fact that, thanks to the optimization of the nomenclature of cost items for a construction organization, cost management and the formation of the cost of construction work are ensured. This, in turn, ensures the management of the competitiveness of construction work and increase the economic security of the construction company. The article considers the need to manage costs while ensuring the economic efficiency of construction organizations. A complete classification of the composition of costs, which are included in the calculation of the cost of the work performed by a construction company, is given. The main types of cost of construction work of the organization are identified. The main types of costing of construction works are listed. Their brief characteristics and advantages in the use of cost management in the enterprise are considered. The role of optimizing the nomenclature of cost items of a construction organization is analyzed in providing the calculation of the cost of construction work performed. Possible directions for optimizing the range of cost items for a construction organization are identified to ensure the calculation of the cost of work performed. At the end of the article, the author summarized that the optimization of the nomenclature of cost items of a construction organization allows you to systematize costs for specific types and classifications that reduce costs when assessing the costing of the work performed.