FEATURES OF ACCOUNTING AND WAYS OF ITS IMPROVEMENT AT ENTERPRISES IN THE CONSTRUCTION INDUSTRY

Abstract

This article summarizes the arguments and counterarguments within the scientific  discussion on the  peculiarities of accounting and ways of its improvement at construction enterprises of Ukraine. The purpose of the article is to determine the features of the accounting of construction enterprises and to develop practical recommendations for its improvement. The research used a complex of general scientific methods: analysis and synthesis, induction and deduction, theoretical generalization, grouping and classification, logical generalization, and comparative comparison. The methods of logical generalization were used in the study of accounting features at construction enterprises. Proposals based on the results of the study of accounting in construction enterprises were developed using the methods of concretization and systematization. According to the results of the study of economic sources of information, an analysis of the construction industry was carried out in order to determine the peculiarities of the accounting of construction enterprises. In order to increase control over the formation of the cost of construction works, additional sub-accounts to account 23 "Main production" have been proposed to analytically form costs in construction. It is proposed to introduce into the standard Plan of accounting accounts, accounts 238 "Unfinished construction contracts", 239 "Interim accounts", which will ensure uniform requirements for accounting in construction and a reliable reflection of the technology of the construction process in accounting and financial reporting. The practical use of the results of the conducted research will allow to increase the efficiency of accounting of construction enterprises, its efficiency, analytical, mobility, will strengthen both control and management functions of accounting and management accounting.