Abstract

This article is aimed at studying the features of accounting in the construction industry. To form its system, it is necessary to take into account the peculiarities of the sphere of park activities of such organizations. Using the method of system analysis, the work examines the principles of organizing the accounting structure with elements of internal control within enterprises in the construction industry. The analysis showed the features of the formation of this system. The conclusions and generalizations of the study can be applied in the practice of organizing and maintaining an accounting system at enterprises. Originality / meaning. The scientific significance lies in the formation of a unified framework for the practical application of the accounting system at an enterprise in the activities of Russian enterprises.

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