Անուղղակի ծախսումների մասին տեղեկատվության կառավարման մեխանիզմների կատարելագործումը շինմոնտաժային աշխատանքներ կատարող կազմակերպություններում / Improving indirect cost allocation in construction organisations

Abstract

The issue of the indirect cost allocation is not new, but it is becoming more relevant due to the increase in the relative weight of indirect cost in the production cost in organizations. This is due to automation of production processes and other reasons. Often, a single basis is used for the indirect cost allocation in organizations, but the choice of a single allocation basis for all resources and calculation objects cannot accurately reflect all causal relationships, that is why the process is conditional. Based on the professional literature and in accordance with the characteristics of the studied organizations, an indirect cost grouping was made for the organizations performing construction works and an approach of costing based on Activity-Based Costing was proposed. According to the author, the proposed approach can improve the financial information management mechanisms, and especially information about indirect cost, therefore also cost, and other indicators calculated based on it, in organizations.