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АНАЛИЗ БЕЗУБЫТОЧНОСТИ СТРОИТЕЛЬНОГО ПРОИЗВОДСТВА: СУЩНОСТЬ, ОСОБЕННОСТИ ПРОВЕДЕНИЯ // Breakeven analysis for construction production: essence, peculiarities of its carrying out

Author

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  • Костюкова, Светлана Николаевна

    (Полоцкий государственный университет)

Abstract

The problem of carrying out the breakeven analysis (CVP – analysis) construction sector enterprises has been studied. Distinctive peculiarities of performing of business and economic activity at construction enterprises in comparison with enterprises of other industries have been revealed namely: long cycle production process; high value of the production units, strict state regulation of pricing process. Изучена проблема проведения анализа безубыточности (CVP – анализа) предприятиями строительной отрасли. Выявлены отличительные особенности осуществления хозяйственно – экономической деятельности строительными организациями по сравнению с предприятиями других отраслей промышленности: длительный цикл производственного процесса, высокая стоимость объектов строительства, жесткое государственное регулирование процесса ценообразования и др.

Suggested Citation

  • Костюкова, Светлана Николаевна, 2009. "АНАЛИЗ БЕЗУБЫТОЧНОСТИ СТРОИТЕЛЬНОГО ПРОИЗВОДСТВА: СУЩНОСТЬ, ОСОБЕННОСТИ ПРОВЕДЕНИЯ // Breakeven analysis for construction production: essence, peculiarities of its carrying out," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 13(1).
    • Handle: RePEc:scn:000pbo:63044
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