Open AccessThe construction materials actual cost accounting issues in terms of the estimated and regulatory framework reforming
Author(s) -
Ulia A. Golikova,
Svetlana Voronova,
T V Narkevskaya,
L. K. Shaikina
Publication year - 2019
Publication title -
iop conference series. materials science and engineering
Language(s) - English
Resource type - Journals
eISSN - 1757-899X
pISSN - 1757-8981
DOI - 10.1088/1757-899x/698/7/077032
Subject(s) - receipt , rationing , cost accounting , accounting , budget constraint , economics , business , microeconomics , health care , economic growth
Some problems in the materials actual cost accounting caused by the operating methodological and regulatory framework imperfection and discrepancy in the conditions of pricing system reforming and budget rationing in construction are considered in this article. These problems’ influence on the receipt accounting processes and the construction materials use is discussed.