КОНТРОЛЬ КОСВЕННЫХ ЗАТРАТ В СТРОИТЕЛЬСТВЕ

Abstract

The calculation of direct costs, which mainly consist of consumables and labor, is not difficult for special-ists. Indirect costs, also known as overhead costs, often create problems for the accountant when determining the exact cost price. The article considers the issue of calculating indirect costs as a new, more improved approach to calculating the final cost of an object and its costs. The article considers an example of the use of ABC in the construction of a library hall and its potential advantages compared to traditional costs. The project can cover cost control by implementing an activity-based cost calculation system.