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ОРГАНІЗАЦІЯ ОБЛІКУ ВИТРАТ НА ВИРОБНИЦТВО ЗА ЦЕНТРАМИ ВІДПОВІДАЛЬНОСТІ В БУДІВЕЛЬНИХ ОРГАНІЗАЦІЯХ // Organization of accounting for production costs according to the responsibility centers at the construction companies

Author

Listed:
  • Ягмур, К. А.

    (Донецький національний університет економіки і торгівлі імені Михайла Туган-Барановського)

Abstract

The issues on the necessity of increasing the effectiveness of construction firm’s management has been clarified. The importance of developing the optimal organizational structure at construction firms has been grounded. Principles of developing the optimal organizational structure have been revealed. The necessity of introducing the accounting system according to the responsibility centers has been grounded. Висвітлено питання щодо необхідності підвищення ефективності управління будівельною організацією. Обґрунтовано важливість побудови оптимальної організаційної структури в будівельних підприємствах. Розкрито принципи побудови оптимальної організаційної структури. Обґрунтовано необхідність впровадження системи обліку за центрами відповідальності.

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