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Kuban State Agrarian University is a university located in Krasnodar, a city in southern Russia.

Journal Article

Journal article

THE DEVELOPMENT OF MATERIAL FLOW INFORMATION BASE OF MANAGEMENT AND ACCOUNTING IN THE CONSTRUCTION INDUSTRY  [2015]

Degaltseva Z. V.; Shulepina S. A.; Ovsiyenko E. M.; Kuban State Agrarian University [Corporate Author]

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This article discusses the problems of using indicators of material flow in the financial accounting management accounting system. The authors have created and described the classification of material costs in building units. It allows solving the problems of object of research specifying within a given material flow and inventory control within a given logistics systems. There are different approaches to the valuation of material costs in the article. An important aspect of measures for the integration development of accounting systems is the adoption of uniform valuation of building materials and structures. It is proved that the most rational combination of these types of records achieved by an adapted classification and measurement of building materials and structures to the conditions of formation of the budget for the project volume of construction works and the reflection of the actual volume of work in the financial accounting system. On the basis of the accounting policies and the organizational structure of the object of investigation of "Kubanstroykompleks" we have identified responsibility centers (sites) for costs related to the material flow: Department of logistics and packaging and warehousing, which consists of a central and railroad warehouse

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Polythematic Online Scientific Journal of Kuban State Agrarian University

ISSN : 1990-4665