Introduction

The purpose of undergraduate practice is to consolidate all the theoretical and practical skills acquired in the learning process. In accordance with the goal, its tasks are defined: strengthening the skills of researching accounting and analytical information about the economic activities of the enterprise, checking its reliability, systematization and grouping, developing the skills of independent preparation of conclusions on the results of the enterprise's activities with a preliminary assessment of these results according to financial statements, collection and processing practical material for the final qualifying work.

In the period from 09.02 to 04.04, I underwent undergraduate practice at Art-Stroy LLC, located at the address: Vladivostok, st. Fadeeva, 52A. The company was registered as a company with limited liability 09/20/04, the founder of which was an individual, now the director of the Company. The main goal of creating Art-Stroy LLC is to make a profit, ensure the Company's self-sufficiency.

The average number of employees in 2008 is 24 people (Appendix A).

Accounting at the enterprise LLC "Art-Stroy" is carried out by the accounting department of the enterprise in strict accordance with the current legislation ("Regulations on accounting and financial reporting in the Russian Federation by order of the Ministry of Finance and chart of accounts (Appendix B) according to the journal-order system using computer processing" ).

The accounting department in its activities is strictly guided by the Federal Law “On Accounting”, “Regulations on Accounting and Reporting in the Russian Federation” and other regulatory documents. The accounting department should not accept for execution documents that contradict the law. Responsibility for the organization of accounting at the enterprise, compliance with the law in the performance of business operations lies with the director, who appointed the chief accountant. Accounting is in his charge. The accounting department is represented by two employees - the chief accountant and the accountant-cashier.

Characteristics of the studied economic entity. Features of the activities of construction organizations

Features of accounting and taxation of operations for the production, implementation of construction work and the results of this implementation are due to the duration production cycle, features of the valuation of the volumes of completed construction and installation work and, to a certain extent, the special calculation procedure used in this industry.

When implementing construction activities on the territory of Russia, economic entities are required to obtain a license to carry out construction activities.

In accordance with the Federal Law of August 8, 2001 N 128-FZ "On Licensing Certain Types of Activities", it is necessary to obtain a license for three types of construction activities: design of buildings and structures, construction of buildings and structures, engineering surveys for the construction of buildings and structures, with the exception of structures for seasonal and auxiliary purposes.

The specifics of construction management is determined by the characteristics of construction production. These should include:

Immobility and territorial dispersion construction products;

Mobility of performers and tools, complicating the coordination of activities of construction organizations on sites, sometimes decentralization;

Long duration of the production cycle;

The variety of objects under construction and, consequently, the multivariance of technological, organizational and management decisions, the need for their study and comparison;

The great influence of natural factors, which increases the probabilistic nature of the system, requires specific management decisions.

Art-Stroy LLC uses a contract construction method. This method is carried out by permanent construction and installation organizations. Legal entities and individuals for whom construction should be carried out act as customers, and construction organizations as contractors. Relationships between the customer and the contractor are regulated by concluding relevant work contracts between them. This method is most suitable for the conditions technical progress and better than other methods.

The peculiarity of the activity lies in the strict observance of the requirements of environmental legislation, which, first of all, includes the federal law dated January 10, 2002 N 7-FZ "On Environmental Protection", the Law of the Russian Federation "On Subsoil", as well as the Forest Code Russian Federation.

Safety issues of construction work are regulated by SNiPs, other regulations as well as labor laws. The contractor is liable for everything that may happen to both the contractor's personnel and third parties, and liability arises both during the production of work and after acceptance of the work by the customer for ten years.

LLC "Art-Stroy" uses a table-automated form of accounting based on the program "1C: Accounting 7.7", which is one of the most popular programs for automating accounting.

One of the features of construction organizations is the size and composition of the property of the organization and the sources of their financing. As a result, it is necessary to analyze the balance sheet items and assess their impact on the liquidity of the balance sheet and the solvency of the organization. To do this, it is necessary to assess the main technical and economic indicators of Art-Stroy LLC (table 1.1).

Table 1.1 - Technical and economic indicators of Art-Stroy LLC

Indicators	2007 (thousand rubles)	2008 (thousand rubles)	Dynamics
Absolute deviation (thousand rubles)	Relative deviation (%)
Revenues from sales
Cost price
Profit before tax
Average annual property value
Number of employees
Labor productivity
payroll fund
Average annual salary
Return on assets

As can be seen from the table, the proceeds from the sale of the company increased slightly compared to the base period (from 21,621 thousand rubles in 2007 to 27,045 thousand rubles in 2008). For the analyzed period, the change in sales amounted to 5424 thousand rubles.

An indicator of the decrease in the efficiency of the enterprise can be called a high growth rate of cost, which amounted to 21.88% compared with an increase in revenue of 25.09%. Assets in 2008 began to generate 0.14 rubles less profit than in 2007. The decline in return on assets from 44.81% to 54.60% over the analyzed period was caused by an increase in their average annual value.

Labor productivity in 2008 increased by 8.41%, which indicates that the efficiency of using labor resources and the level of labor productivity has a positive trend. LLC "Art-Stroy" makes good use of the possibilities of intensifying production; an increase in the quantitative factor allows you to increase sales.

Accounting in construction organizations has a number of features: the composition of property and sources of their financing, the legal aspects of concluding work contracts, the procedure for forming costs, accounting for financial results.

An analysis of the technical and economic characteristics of Art-Stroy LLC showed that the enterprise in 2008 operates more efficiently than in 2007. The proceeds from the sale of the company increased by 5424 thousand rubles.

Presented in table. 1.1 indicators characterize the enterprise as a profitable one, which seeks to maximize its profit, but negative moment is that the cost of production increases significantly. Thus, the enterprise should think about reducing cost items per unit of production, work, services, develop an effective pricing policy. This is probably due to the fact that the enterprise cannot adapt to a market economy and is under the influence of inflationary processes taking place in the country.

INDUSTRY FEATURES OF CONSTRUCTION ORGANIZATIONS: STRUCTURE AND CONTENT

Rybyantseva Maria Sergeevna

Candidate of Economics, Associate Professor of the Department of Accounting Theory

Moiseenko Andrey Sergeevich post-graduate student of the Department of Accounting Theory Kuban State Agrarian University, Krasnodar

This article discusses the industry-specific features of construction organizations. The opinions of various authors are given, the author's structure of industry features is revealed

Keywords: INDUSTRY FEATURES, CONSTRUCTION ORGANIZATIONS, GROUPS OF FEATURES

BRANCH PECULIARITIES OF BUILDING ORGANIZATIONS:

THE STRUCTURE AND THE ESSENCE

Ribiantzeva Maria Sergeevna Cand.Econ.Sci., associate professor of the Accounting theory sub-faculty

Moiseenko Andrey Sergeevich postgraduate student of the Accounting theory subfaculty

Kuban State Agrarian University, Krasnodar

In the article the branch peculiarities of building organizations are considered. There are opinions of various authors and author's structure of peculiarities

Keywords: BRANCH PECULIARITIES, BUILDING ORGANIZATIONS, GROUPS OF PECULIARITIES

Construction is a capital-creating branch of material production, which is intended for the commissioning of new, as well as the reconstruction, expansion, repair and technical re-equipment of existing industrial and non-industrial facilities.

The dynamics of the volume of construction products serves as an indicator of the state of the economy. In a simplified form, this relationship can be represented as a graph shown in Figure 1. This relationship is non-linear. For example, during a recession there is an increase in sales.

Obviously, industry affiliation forms the technological, managerial, accounting, and other features of organizations. Issues of identifying and structuring the features of the construction industry, as well as assessing their impact on accounting system such scientists as Adamov N.A., Gizatullin M.I., Gryanova A.V., Erofeeva

V. A., Kuzmina T. M., Ponomareva N. I., Popova E. S., Printseva S. A.,

Scientific journal of KubGAU, No. 101 (07), 2014

Salakhova E.K., Stepanov I.S., Tukhvatullin R.Sh., Shundulidi A.I., Yurieva T.B. and a number of other scientists.

Figure 1. Simplified dynamics of construction sales

products

The most complete list of features of the construction industry is presented, in particular, in:

In the work of Ponomareva N. I. “Features of the formation of an accounting and analytical system in construction organizations” (twenty-one features);

The work of Adamov N. A. "Accounting in construction" (fourteen features);

Dissertation research Popova E. S. "Improvement methodological support accounting of construction contracts” (sixteen features);

Dissertation research by Gryanova A. V. "Management accounting, analysis and budgeting of investment and construction activities" (sixteen features).

http://ej.kubagro.ru/2014/07/pdf/149.pdf

Scientific journal of KubGAU, No. 101 (07), 2014

In the works of the authors, branch features are largely duplicated. It should be noted that the presented features are not structured, which makes it difficult to use them when adapting the kaizen system to the needs of a construction organization.

For the effective implementation of activities, the organization must have an idea of ​​the totality of factors that influence both the external environment and those determined by the specifics of the microseda. These factors, in fact, represent threats and opportunities, which is the subject of consideration of the kaizen system. In this regard, it is the factorial principle of structuring the features of a construction organization that seems to be a priority. This will make it possible to distinguish between features in basic areas, but without dividing into internal and external, because, often, micro- and macro-environments are interconnected and interdependent.

The following structure of sectoral features of construction organizations has been developed (Figure 2):

Legal - legislative framework outlining the general principles and possibilities for the organization to carry out its activities, the rights and obligations of the parties involved;

Economic - reflect the impact of processes occurring in the economic system, reflect the resource capabilities of the company;

Technical and technological - approaches and methods for converting resources into finished products, the specifics of the production process from the standpoint of production factors;

Natural - associated with the influence of climatic conditions on the production process, and also characterize the mutual influence of the company's activities on the ecological situation of the territory;

http://ej.kubagro.ru/2014/07/pdf/149.pdf

Scientific journal of KubGAU, No. 101 (07), 2014

Psychological - the perception by a certain society of the consumer properties of construction products, its social significance, as well as (on the other hand) the inertia of the construction industry;

Managerial - reflect the general approaches within the microenvironment to the organization of the production process and the formation of the necessary industrial and social infrastructure;

Accounting and analytical - characterize the formation information system for the purposes of control and management, reflect the choice of accounting methods and information links between various departments of the organization.

Figure 2. The main groups of features of the construction industry

The assignment of the features of construction organizations to the selected groups is presented in Table 1. Of course, this division is somewhat arbitrary, since some features can be assigned to several groups, for example:

High level of material consumption (economic and technical and technological groups);

High share of overhead costs in the cost (economic and accounting and analytical groups);

http://ej.kubagro.ru/2014/07/pdf/149.pdf

Scientific journal of KubGAU, No. 101 (07), 2014

Table 1 - Attribution of features of construction organizations to selected groups

Description Feature group

The production process consists of a strict sequence of operations, i.e. the next process is impossible without the completion of the previous one +

Territorial fixedness (stationarity) of a construction object (finished product), its territorial isolation and attachment to specific territorial conditions +

The dependence of the cost of pro- +

http://ej.kubagro.ru/2014/07/pdf/149.pdf

Scientific journal of KubGAU, No. 101 (07), 2014

induction from the price situation in the land market, since construction objects are attached to the ground on which they are being built

Mobility of workplaces and construction machines, mechanisms, equipment, technical and technological equipment of labor +

Participation of other organizations in the production of construction products, which leads to additional risks +

Structural complexity of the objects under construction +

High level of material consumption +

Seasonality pro- +

http://ej.kubagro.ru/2014/07/pdf/149.pdf

Scientific journal of KubGAU, No. 101 (07), 2014

production associated with dependence on climatic conditions

Table 1 continued

Description Feature group

Legal Economic Technical and technological Natural Psychological Management Accounting and analytical

Possibility of impact (including negative) on environment and natural conditions of the territory +

Complexity of pricing +

The high level of scientific and technical requirements for production and employees necessary to ensure quality +

Attracting low-skilled labor force +

Conservatism (inertia) thinking +

Consumer Complaints +

http://ej.kubagro.ru/2014/07/pdf/149.pdf

Scientific journal of KubGAU, No. 101 (07), 2014

for low quality products

The duration of the production and commercial cycle +

Close relationship with other sectors of the economy, i.e. dependence on the volume and stability of production in other industries +

High share of overhead costs in the cost +

The need to ensure high mobility of labor and technical resources for construction projects +

The single and small-scale nature of the types of work performed, i.e. individual nature of production +

http://ej.kubagro.ru/2014/07/pdf/149.pdf

Scientific journal of KubGAU, No. 101 (07), 2014

Table 1 continued

Description Feature group

Legal Economic Technical and technological Natural Psychological Management Accounting and analytical

The project nature of the activity, the order-by-order method of accounting for production costs and calculating the cost of production +

The presence of hard legal regulations related to the settlement of relations between the participants in the process and the settlement of land ownership +

The instability of the ratio of construction and installation works in terms of their complexity and +

http://ej.kubagro.ru/2014/07/pdf/149.pdf

Scientific journal of KubGAU, No. 101 (07), 2014

species during a certain (reporting) period (month, year, etc.)

Non-uniformity of manufactured products +

Absence or low quality of organization of information links between planning and economic services and accounting +

Significant "mortification" of capital at the initial stage of construction, associated with a high share of one-time costs +

The need for preparatory work (for example, drainage work, the construction of temporary household +

http://ej.kubagro.ru/2014/07/pdf/149.pdf

Scientific journal of KubGAU, No. 101 (07), 2014

premises)

Table 1 continued

Description Feature group

Legal Economic Technical and technological Natural Psychological Management Accounting and analytical

The presence of a significant number of auxiliary and ancillary industries serving the construction +

Building products are designed for long-term use +

Feedback of sales volumes with crisis phenomena in the economy (instability of the economy can +

http://ej.kubagro.ru/2014/07/pdf/149.pdf

Scientific journal of KubGAU, No. 101 (07), 2014

cause an increase in sales, i.e. investment in real estate)

The social significance of manufactured products (in particular, low quality as a threat to the safety of people's lives) +

Insufficient level of control over the expenditure of resources at facilities, which causes abuse, i.e. low level of internal control system +

Predominantly brigade form of labor organization +

Mismatch of the process of erecting objects with +

http://ej.kubagro.ru/2014/07/pdf/149.pdf

Scientific journal of KubGAU, No. 101 (07), 2014

reporting period

Formation of the cost of construction on the basis of the estimate +

http://ej.kubagro.ru/2014/07/pdf/149.pdf

Scientific journal of KubGAU, No. 101 (07), 2014

The single and small-scale nature of the types of work performed, i.e. individual nature of production (economic, technical and technological, management groups);

The project nature of the activity, the order-by-order method of accounting for production costs and calculating the cost of production (economic and accounting and analytical groups);

The need for preparatory work (for example, drainage work, the construction of temporary amenity premises) - economic and technical and technological groups.

The developed simplified structure can serve as the basis for the formation of a matrix of threats and opportunities within the framework of kaizen.

The list of legal features is presented in Figure 3.

Figure 3. Legal features of construction organizations

The relationship between the subjects of investment activity is shown in Figure 4. The subjects of investment activity reflected in Figure 4 are typical for the capital construction of industrial facilities. Subjects of investment activity carried out in the form capital investments(in accordance with the Federal Law "On Investment Activities"

http://ej.kubagro.ru/2014/07/pdf/149.pdf

Scientific journal of KubGAU, No. 101 (07), 2014

in the Russian Federation, carried out in the form of capital investments” No. 39-FZ) are:

Figure 4. Relations between the subjects of the investment

activities

1 investors make capital investments in the territory of the Russian Federation using their own and (or) borrowed funds in accordance with the legislation of the Russian Federation;

2 customers - individuals and legal entities authorized by investors who carry out the implementation of investment projects;

3 contractors - individuals and legal entities that perform work under a work contract and (or) a state or municipal contract concluded with customers in accordance with the Civil Code of the Russian Federation;

4 users of capital investment objects - individuals and legal entities, including foreign ones, as well as state bodies, bodies local government, foreign states,

http://ej.kubagro.ru/2014/07/pdf/149.pdf

Scientific journal of KubGAU, No. 101 (07), 2014

international associations and organizations for which these objects are created;

5 other persons .

The subject of investment activity has the right to combine the functions of two or more entities, unless otherwise provided by the agreement and (or) the state contract concluded between them. During the construction of an object, the organization has the right to combine, for example, the functions of an investor and a customer-developer. The investor is most often also a user, he can simultaneously perform the functions of a technical customer.

In housing construction, the composition of participants is somewhat different:

1 developer - entity regardless of its organizational and legal form, owning or on the right of lease, on the right of sublease, or in the cases provided for by the Federal Law of July 24, 2008 No. funds of participants in shared construction for the construction (creation) of apartment buildings and (or) other real estate objects on this land plot, with the exception of industrial facilities, on the basis of a building permit;

2 participant in shared construction - a person who has entered into an agreement for participation in the construction of a residential building or other real estate object with a developer;

3 other participants in housing construction (for example, the customer ( technical customer), contractor).

Thus, capital construction involves interaction with a significant number of contractors. Even if there is a combination of functions by one person, the risk does not decrease, but simply receives a different qualitative content.

The list of economic features of construction organizations is presented in Figure 5.

http://ej.kubagro.ru/2014/07/pdf/149.pdf

Scientific journal of KubGAU, No. 101 (07), 2014

Figure 5. Economic features of construction organizations

Technical and technological features are shown in the figure

natural features consist in:

Seasonality of production associated with dependence on climatic conditions;

Possibilities of impact (including negative) on the environment and natural conditions of the territory.

Psychological features include:

Conservatism (inertia) thinking;

Complaints of consumers about insufficiently high quality of products;

The social significance of manufactured products (in particular, low quality as a threat to the safety of people's lives).

http://ej.kubagro.ru/2014/07/pdf/149.pdf

Scientific journal of KubGAU, No. 101 (07), 2014

The production process consists of a strict sequence of operations, i.e. _________ the next process is not possible without the completion of the previous one __________

sh *1 Hi s and t Hi s k and I i in kk ictsi: “im i and sh

shonarshssh-strsh

item Object i finished

products), its territorial isolation and attachment to specific territorial conditions

Mobility of workplaces and construction machines, mechanisms, equipment, technical and technological equipment of labor

Structural complexity of the objects under construction

High level of material consumption

The duration of the production and commercial cycle

Single and small-scale nature of the types of work performed, i.e. individual nature of production

The instability of the ratio of construction and installation works in terms of their complexity and types during a certain (reporting) period (month, year, etc.)

The heterogeneity of products

Necessity for preparatory work (e.g. drainage works, erection of temporary amenity premises)

The presence of a significant number of auxiliary and ancillary industries serving the construction

Figure 6. Technical and technological features of construction organizations

Management features construction organizations are shown in Figure 7.

http://ej.kubagro.ru/2014/07/pdf/149.pdf

Scientific journal of KubGAU, No. 101 (07), 2014

The high level of scientific and technical requirements for production and employees necessary to ensure quality

attraction

sgzkovalpfntsnrovannoy working school

The need to ensure high mobility of labor and technical resources for construction projects

Insufficient level of control over the expenditure of resources at facilities, which causes abuse, i.e. low level of internal control system

Figure 7. Management features of construction organizations

Accounting and analytical features of construction organizations are presented:

High share of overhead costs in the cost;

The project nature of the activity, the order-by-order method of accounting for production costs and the calculation of the cost of production;

The absence or low quality of the organization of information links between planning and economic services and accounting;

Non-coincidence of the process of erecting objects with the reporting period;

Formation of the cost of construction on the basis of estimates. The selected groups of features are interconnected and represent

are those points to which special attention should be paid when

http://ej.kubagro.ru/2014/07/pdf/149.pdf

Scientific journal of KubGAU, No. 101 (07), 2014

formation of the kaizen system and adaptation of its tools to the specifics of Russian construction organizations.

Bibliography

1. Adamov, N.A. Accounting in construction / Ed. N. A. Adamova. - St. Petersburg: Peter, 2006. - 672 p.

2. Gryanova, A. V. Management accounting, analysis and budgeting of investment and construction activities: dis. ...cand. economy Sciences: 08.00.12 / Gryanova Alina Vitalievna. - Eagle, 2008. - 198 p.

3. Kasyanova, G. Yu. Construction: accounting and tax accounting for an investor, developer, customer and contractor / G. Yu. Kasyanova. - M.: ABAK, 2014. -328 p.

4. On investment activity in the Russian Federation, carried out in the form of capital investments: federal law of the Russian Federation of February 25, 1999 No. 39-FZ: adopted by the State Duma on July 15, 1998; approved by the Federation Council on July 17, 1998 (as amended on December 28, 2013 No. 396-FZ).

5. On Participation in Shared Construction of Apartment Buildings and Other Real Estate and on Amendments to Certain Legislative Acts of the Russian Federation: Federal Law of the Russian Federation No. 214-FZ dated December 30, 2004: adopted by the State Duma on December 22, 2004; approved by the Federation Council on December 24, 2004 (as amended on June 23, 2014 No. 171-FZ).

6. Ponomareva, N. I. Features of the formation of an accounting and analytical system in construction organizations / N. I. Ponomareva // Scientific journal "Advances in modern natural science." - 2008. - No. 7. - S. 24.

7. Popova, E. S. Improving the methodological support of accounting for construction contracts: dis. . cand. economy Sciences: 08.00.12 / Popova Elena Sergeevna. - Orenburg, 2013. - 220 p.

1. Adamov, N. A. Buhgalterskij uchet v stroitel "stve / Pod red. N. A. Adamo-va. -SPb .: Piter, 2006. - 672 s.

2. Grjanova, A. V. Upravlencheskij uchet, analiz i bjudzhetirovanie investici-onno-stroitel "noj dejatel" nosti: dis. ...cand. jekon. nauk: 08.00.12 / Grjanova Alina Vital "evna. - Orel, 2008. - 198 s.

3. Kas "janova, G. Ju. Stroitel" stvo: buhgalterskij i nalogovyj uchet u inve-stora, zastrojshhika, zakazchika i podrjadchika / G. Ju. Kas "janova. - M .: ABAK, 2014. - 328 s.

4. Ob investicionnoj dejatel "nosti v Rossijskoj Federacii, osushhestvljae-moj v forme kapital" nyh vlozhenij: federal "nyj zakon Rossijskoj Federacii dated February 25, 1999 No. 39-FZ: prinjat Gosudarstvennoj Dumoj 15 ijulja 1998 ; odob-ren Sovetom Federacii 17 June 1998 (v red. dated 28.12.2013 No. 396-FZ).

5. Ob uchastii v dolevom stroitel "stve mnogokvartirnyh domov i inyh ob#-ektov nedvizhimosti i o vnesenii izmenenij v nekotorye zakonodatel" nye akty Rossijskoj Federacii: federal "nyj zakon Rossijskoj Federacii ot 30 dekabrja 2004 g. No. 2 14-FZ: prinjat Gosudarstvennoj Dumoj December 22, 2004; odobren Sove-tom Federacii December 24, 2004 (v red. dated 06.23.2014 No. 171-FZ).

http://ej.kubagro.ru/2014/07/pdf/149.pdf

Scientific journal of KubGAU, No. 101 (07), 2014

6. Ponomareva, N. I. Osobennosti formirovanija uchetno-analiticheskoj sis-temy v stroitel "nyh organizacijah / N. I. Ponomareva // Nauchnyj zhurnal "Uspehi sovremennogo estestvoznanija". - 2008. - No. 7. - S. 24.

Organization management accounting in construction Chernyshev V. E.

2.3. Industry specifics of construction and their impact on the organization of management accounting

Construction activities are characterized by a close relationship between accounting and production accounting of the object of completed construction work and the impossibility of participating in the production process of stationary means of labor used in many other sectors of the country's economy. Construction mechanisms and machines are used sequentially at various sites, which requires a rational combination of maneuverability. Maintenance and repair with a stationary technical base. Accounting for the operation of construction machines and mechanisms should be considered as accounting for a special kind of production with its inherent characteristic features.

The composition of large construction organizations includes subsidiary and auxiliary production and service facilities. Taking into account the multi-sectoral activity of construction organizations, accounting should separately reflect the results of the functioning of the main production, subsidiary and auxiliary production.

Construction as a branch of material production has its own characteristics, due to the following factors:

The nature of its final products;

specific working conditions;

The specifics of the technology used;

Technology of production and organization of labor;

Seasonality of work.

Based on the organization of accounting, a number of features of the construction industry can be distinguished that have a significant impact on the organization of accounting, the formation of the cost of construction products:

1) non-stationarity of construction production;

2) heterogeneity of products;

3) high mobility of labor and technical resources;

4) the immobility of manufactured products (connection with the land);

5) technological interconnection and strict sequence of all operations included in the production process of construction work;

6) the instability of the ratio of construction and installation works in terms of their complexity and types during the reporting (tax) period, which greatly complicates the calculation and planning of the numerical and professional and qualification composition of workers;

7) participation of other organizations in the production of construction products;

8) high degree of material consumption;

9) influence of climatic and seasonal conditions on the process of construction works;

10) constructive complexity of the objects under construction;

11) the possibility of violation of the ecological and natural conditions of the territory occupied by the building;

12) single and small-scale nature of the types of work performed;

13) various methods of implementation (delivery) of the object (works);

14) different methods of revealing the financial result;

15) complexity of pricing;

16) high level of scientific and technical requirements for production technology and staff qualifications;

17) the need for economic, organizational and informational relations with other construction participants.

At general construction works, technological processes include more than 4 thousand operations, for which more than 900 standard sizes of mechanization tools are used (machines, mechanisms, mechanized tools, as well as various devices).

The performance of various types of construction and installation works requires a license for their implementation. The specialization that has developed in construction leads to the need to perform various works by individual business entities, i.e., attracting specialized construction firms on a subcontract basis. The organization acting as the coordinator of the execution of all work under the contract is the general contractor. It provides work on site and at the same time acts as an intermediary between the customer and the subcontractor. This provision is also maintained in the case when the volume of work performed by the general contractor on its own is insignificant or completely absent. Ownership of construction products can be transferred after the appropriate registration of the delivery of the finished construction object (construction work) or as it is fully paid.

In the construction industry over the past 2 decades, there have been radical changes, expressed in a reduction in production volumes and a decrease in the degree of its efficiency. The use of funds earned by organizations, mainly for construction costs, led to a sharp reduction in investment in construction, which led to the bankruptcy of individual construction organizations and a decrease in the output of many types of building materials and structures. Negative phenomena in construction have also affected other sectors of the economy, since it is a fund-creating industry. The rise in the cost of construction leads to a rise in the cost of many types of products produced by organizations in other sectors of the country. However, over the past few years, the investment process has intensified in construction, which creates objective conditions for economic competition organizations. Thanks to investments, the following trends inherent in a market economy are observed:

Constant and significant demand for construction products, especially social sphere. As the experience of the economically developed countries of the world shows, the market economy creates conditions for the transformation of construction into one of the most profitable sectors of the economy, which can have a positive impact on the development of the state economy as a whole;

Possibility of reorganization and change of inefficient owners of construction organizations;

The possibility of using the significant financial potential hidden in large volumes of construction in progress (in case of its sale).

The generalization of practice made it possible to identify factors that limit the activities of construction organizations (Fig. 5).

Rice. 5. The main factors limiting the activities of construction organizations. The percentage indicates the number of construction organizations out of the total number of respondents who noted one or another factor among those limiting their activities

Factors that have the greatest impact on construction volumes include:

High level of taxation;

Insolvency of customers;

The high cost of building materials and structures.

Besides, cardinal changes conditions for the implementation of economic activities, due to the reorientation of the economy to market relations, require the implementation of a set of tasks, the solution of which will ensure favorable conditions for the functioning of new market structures. One of them is the Medium-Term Concept for the Development of Accounting and Reporting in the Russian Federation, approved by Order No. 180 of the Russian Ministry of Finance dated July 1, 2004.

The production potential of construction organizations in the Russian Federation is far from being fully utilized.

The average level of use of production capacities of construction organizations remains at a low level. Practice shows that this figure ranges from 50% to 70%.

The customer (developer) keeps records of capital investments and sources of financing, the contractor calculates the costs of construction production, the sale (delivery) of construction products (works). Contracting organizations are divided into general contractors (responsible under the contract for the implementation of the entire range of construction work on the construction site) and subcontractors performing specialized construction work under an agreement with the general contractor.

The costs of construction organizations are divided into direct and indirect (overhead) in strict accordance with the grouping of cost items in estimated prices, which allows you to monitor compliance with the estimated cost of construction, on the basis of which the contract price of the object can be calculated. At the same time, it is important to ensure feedback after the assignment is completed, and in such a way that the actual results are visible, otherwise the controlling accounting system loses its effectiveness.

As practice shows, there is a certain specificity in accounting for deferred expenses, overheads, reserves for future expenses associated with the implementation of non-capital works (costs associated with the construction of temporary (titular and non-titular) structures, fixtures and devices used in the construction process), as well as accounting equipment for installation.

In addition, the methodology for generating information on the volume of contract work must comply with one of the methods provided for in PBU 2/94 “Accounting for contracts (contracts) for capital construction”. The contractor has the option of determining financial results using the “income on the cost of the construction object” or “income on the cost of work as it is completed” method. Based on the requirements of PBU 2/94, accounting must comply with the terms of the construction contract. This means that the method of accounting for financial results must comply with the method of transfer of ownership under a work contract, which does not imply the mandatory fixing of a single method of accounting for contract work and determining financial results in the accounting policy of a construction organization.

At the same time, improvement organizational structures construction management changes the conditions of economic activity and imposes new requirements on the methodology for the formation of costs and calculation of the cost of production.

IN common system accounting in construction, cost accounting and costing of products, works and services occupies the main place. At the same time, the term "cost" is gradually "disappearing" from documents regulation accounting. Perhaps this is due to the fact that the Ministry of Finance of the Russian Federation also primarily uses in its regulatory documents those terms that are most “joined” with the norms and terms of tax legislation. The cost price is a generalizing indicator of production. In new economic conditions market costs and income of the construction organization are directly dependent. Using the cost indicator, a construction organization can control the level of costs for the performance and delivery of work, compare it with revenue and thereby influence the growth of its income, i.e., the cost price allows you to determine the lower price threshold for products, identify financial results according to the results of the activities of the construction organization. The cost indicator makes it possible to assess the extent to which the mode of saving all types of resources is carried out.

Reducing the cost of construction products is one of the decisive factors in increasing the efficiency of construction production. The influence of this factor has increased even more due to the changes associated with the corporatization of construction organizations, with their transfer to market relations and, mainly, economic methods management. In the conditions of market relations, cost reduction is one of the most active incentives for the development of an economic entity. In this regard, the creation of a mechanism that makes it possible to reliably determine the cost of certain types of construction work is of exceptional importance for improving the efficiency of the financial and economic activities of a construction organization.

At the same time, it is necessary to solve the problem of creating new methodological approaches to the formation of an effective accounting system that allows you to correctly reflect transactions on accounting accounts, provide operational information necessary for managers to make economic decisions and allow you to control the expediency and legality of the facts of economic activity, and provide for the possibility of abuse. .

In addition to the specifics of production, determined by the type of activity of the organization, for accounting production costs the management structure adopted by the organization, the legal form and other factors. Taking into account these circumstances, the accounting policy of the organization should determine which synthetic accounts should be included in the working chart of accounts and which sub-accounts should be opened for these accounts. It seems to us appropriate to use the working chart of accounts proposed by the author, taking into account the specifics of the activities of construction organizations.

Cost accounting in construction is carried out, as a rule, under separate contracts. The object of accounting under the contract can be the construction of one or several objects or the performance of certain types of work at objects built under one project. In practice, it is allowed to combine cost accounting for contracts concluded with one customer or with several customers if the contracts are concluded in the form of a complex transaction or relate to one project. If the construction is carried out under a contract that covers several projects, and the costs and financial results for each of them can be set separately (under the contract), then the performance of work on each such project can be considered as the performance of work on separate agreement. Cost accounting for the production of construction products, depending on the types of accounting objects, can be organized according to the order method or the cost accumulation method for a certain period. The main one is the custom method. Under it, in accordance with the contract, the object of accounting is a separate order opened for each construction object (type of work), for which cost accounting is carried out on an accrual basis until the completion of the work or delivery to the customer. It is expedient for a construction organization that performs homogeneous types of work in which it specializes, or that carries out the construction of similar objects with an insignificant duration of their construction under the concluded contracts, it is advisable to keep records by the method of accumulating costs for a certain period of time by type of work and cost centers. However, this type of accounting has a significant drawback, which consists in the depersonalization of information, which does not allow the organization to obtain the necessary data to control the costs of production by segments of activity (main production, auxiliary production, general production, general business expenses, etc.), places of occurrence (workshops departments, services and functional divisions of the organization), types of work performed.

At the same time, the peculiarity of construction activity, experience and traditions create fertile ground for the widespread use of elements of the normative method of accounting for production costs.

The cost of construction products includes all costs directly related to its production. Costs are usually grouped by elements and cost items.

Costs by elements are divided into the following types:

material costs;

Labor costs;

Deductions for social needs;

Depreciation of fixed assets;

Other costs.

In construction, the use of cost accounting with their grouping by elements is complicated due to the long process of work. In this regard, the sectoral Standard Guidelines provide for the maintenance of this accounting by calculation.

To form the information necessary for costing and making managerial decisions, construction organizations use cost accounting by item. The following cost items apply:

materials;

Labor costs;

Expenses for the maintenance and operation of construction machines and mechanisms;

Overheads.

Practice shows that these articles are complex, therefore, for the purposes of control, their division is required. For example, the article “Materials” includes the cost of materials, building structures, parts, fuel, electricity, steam, water, etc. used in the course of construction work. In § 3.1, we have developed recommendations for disaggregating cost items.

If the construction organization, in accordance with the concluded construction contract, performs on its own other types of work not related to construction ( design work, work to provide construction equipment with technological equipment, etc.), then cost accounting is carried out by this organization based on the total amount of work performed on its own, including construction and other types of work.

The costs associated with the production of construction products are included in the cost of work of the calendar period to which they relate, regardless of the time of their occurrence. Based on this, the costs of construction work are divided into current and non-recurring. Current costs include costs that constantly take place and are directly related to the process of performing work: the cost of materials used, the cost of remunerating employees at salaries, rates and tariffs established in the organization, and other similar costs. Expenses incurred by the construction organization in reporting period, but related to the following reporting periods, are considered lump sum. These expenses are taken into account in advance. 97 "Deferred expenses".

Depending on the methods of inclusion in the cost of construction work, the costs are divided into:

Direct (or variable) costs directly related to the technological process, the amount of which depends on the volume of work performed; are determined per unit of measurement for each type of work (for example, 1 m2 of roofing, 1 m3 brickwork, 1 p / m laying the pipeline, etc.);

Overhead (or indirect) costs associated with the organization and management of construction work in general. These costs cannot be calculated directly per unit of a particular type of work in construction. Therefore, they are determined according to established standards. Overhead costs are differentiated by ministries, departments, types of work, as well as by structural elements. Overhead costs are approved by the State Construction Committee of Russia.

There are estimated (contractual), planned and actual cost of construction products.

The estimated cost of construction and installation works is the standard costs of the construction organization for the production of these works or per unit of construction products, expressed in monetary terms.

The estimated cost differs from the estimated cost by the amount of the estimated profit standard. The estimated cost is always less than the estimated cost of construction work.

Planning the cost of construction products is carried out by construction organizations independently when developing annual (current) plans for financial and economic activities on the basis of work contracts concluded with customers and is an integral part of the business plan of a construction organization that determines the direction of financial and economic activities. The planned cost of construction work is calculated using technical and economic calculations that determine the amount of costs for the performance of work within the terms of construction duration established by contracts.

In the course of the study, the features of construction were identified and ways to improve accounting systems and on-farm control in construction organizations, arising from the sectoral features of construction, were determined.

In particular, in order to strengthen on-farm control, it is necessary to develop a working chart of accounts that takes into account the specifics of construction organizations, such a structure of calculation items that best meets the goals of accounting and control.

This text is an introductory piece. From the book Accounting Policies of Organizations for 2012: for the purposes of accounting, financial, managerial and tax accounting author Kondrakov Nikolai Petrovich

Chapter 2 Elements of accounting policies that determine the order of accounting and its organization 2.1. Main regulations 1. Federal Law of November 21, 1996 No. 129-FZ “On Accounting”.2. Regulation on accounting and bookkeeping

From the book Accounting Policies of Organizations for 2012: for the purposes of accounting, financial, managerial and tax accounting author Kondrakov Nikolai Petrovich

8.2. Essence of accounting management accounting, its tasks and main differences from accounting financial accounting The concept of “management accounting” does not appear in Russian regulatory documents on accounting. However, accounting courses

author Chernyshev V. E.

1.3. Forms of construction and pricing features In accordance with the current legislation in the Russian Federation, various methods of organizing work on the construction of an object are used. The formation system largely depends on them.

From the book Organization of management accounting in construction author Chernyshev V. E.

4.1. Forms of organization of management accounting Management accounting appeared in connection with the emergence of the needs of large-scale industrial production. To date, management accounting occupies an important place in system accounting, it is

From the book Accounting and taxation of employee insurance costs author Nikanorov P S

5. Sector specifics of employee insurance

From the book Construction with the participation of authorities. Accounting and taxation author Anokhina Elena Vladimirovna

3.6. Combination of various functions by construction participants: features of accounting and taxation When carrying out construction activities and implementing investment projects, its participants can combine several

From the book Leasing author Semenikhin Vitaly Viktorovich

Renting and leasing - general provisions and sectoral

From the book 1C: Enterprise, version 8.0. Payroll, personnel management author Boyko Elvira Viktorovna

5.1. Tasks of management accounting 5.1.1. Accounting for personnel data Information about an employee can be viewed from two sides:? information about the employee as an individual; information about the employee in terms of the performance of his official duties. Data about the employee as

From the book Accounting from scratch author Kryukov Andrey Vitalievich

INDUSTRY FEATURES Accounting for material assets was discussed above in relation to industrial production enterprises, where this accounting is most difficult. Let's consider the features of accounting for material assets in some other industries

From the book Accounting: Cheat Sheet author Team of authors

78. Organization of management accounting It is advisable to organize management accounting at the enterprise according to responsibility centers. Cost center is a unit whose head is responsible only for costs. We can assume that the cost center is the smallest

author

21. Features of management accounting for the activities of an enterprise Management accounting is a complex of elements of traditional and operational accounting, the use of which in practice allows you to make informed operational management decisions in

From the book Management Accounting. cheat sheets author Zaritsky Alexander Evgenievich

22. Tasks and functions of management accounting effective use

author Olshevskaya Natalia

32. Features of internal (managerial) analysis Features management analysis are: its orientation to the goals and interests of the enterprise management; lack of regulation of analysis by government agencies; use of all sources

From book Economic analysis. cheat sheets author Olshevskaya Natalia

33. Characteristics of financial and managerial accounting Financial accounting and especially public financial statements regulated by international and national standards that ensure the interests of external users (correspondents)

From the book Mechanisms and Methods of Regulation in the Conditions of Transition to innovative development author author unknown

Chapter 6 Sectoral features of the transition of the economy to innovation

From the book Real Estate Fraud in the Housing Sector [Methods of Commitment, Qualification Problems] author Belov Evgeny Valerievich

§ 3. Features of fraud in the field of housing construction Fraud is a common occurrence in the field of housing construction. The criminal act is often reduced to the creation of shell companies, acting as one of the parties in the transaction, taking over

The specifics of construction management is determined by the characteristics of construction production. These should include:

• immobility and territorial dispersion of construction products;
• mobility of performers and tools, complicating the coordination of activities of construction organizations on sites, sometimes decentralization;
• long duration of the production cycle;
• the variety of objects being built and, consequently, the multivariance of technological, organizational and managerial decisions, the need to study and compare them;
• the great influence of natural factors, which increases the probabilistic nature of the system, the need for specific management decisions.

These features are reflected in the work of construction industry enterprises, whose activities are closely related to construction organizations.
yami, which have to produce a wide and regularly changing range of products. Under market conditions, construction management becomes more complicated, it is necessary to take into account the changing market conditions, changes in supply and demand. For medium and large enterprises there is a need to create a marketing service.
Construction is connected with all branches of the national economy, and this connection predetermines the division of construction as an industry on the basis of the purpose of the object into a number of sub-sectors - housing and civil, energy, transport, agricultural, reclamation, etc.
The method of construction can be: contract, economic and mixed.
The contract method of construction is carried out by permanently operating construction and installation organizations. Legal entities and individuals for whom construction should be carried out act as customers, and construction organizations as contractors. Relationships between the customer and the contractor are regulated by concluding relevant work contracts between them. This method most fully corresponds to the conditions of technical progress and is better than the economic method.
The economic method of construction is characterized by the fact that an enterprise that has funds for construction, without involving a contracting construction organization, independently performs construction and installation and repair and construction work for its own needs. To do this, each enterprise has to create its own production base, purchase or rent construction machines, mechanisms, tools, inventory, provide construction materials, structures, design and technical and administrative and managerial personnel. Upon completion of construction, the production base created for it, as well as the cadres of builders, are disbanded.
The mixed method of construction combines contract and economic methods, when part of the work is performed under the contract by contractors, and part of the work is carried out on their own.
Definition
Research in construction is a complex of economic and engineering studies of the area (site) of the proposed construction
telnosti, providing the initial data of the compilers of the project. Economic surveys precede technical ones and are carried out to determine the economic feasibility of building, reconstructing an enterprise and choosing a construction site. In the process of economic research in the designated area, data on the availability of vacant plots, placement operating enterprises, their products, housing stock, as well as the conditions for providing resources and opportunities for cooperation.

Particular attention should be paid to issues related to the provision of construction: the presence in the construction organization of the necessary capacities, specialization, provision with an industrial construction base, the presence and condition of communications, the characteristics of the raw material base for the production of building materials, the availability of the necessary energy resources, etc.
The composition of technical surveys includes: topographic, geodetic, engineering-geological, hydrogeological, climatological, soil and other works; studies on the engineering preparation of the territory, a detailed survey of deposits of local building materials; condition of existing structures; collection of initial data for drawing up a project for the organization of construction and estimates.
Organizational and technical preparation should include: providing construction with design and estimate documentation; allocation in kind of the area for construction; construction financing; conclusion of a construction contract; registration of permits and permits for the production of works; resolving issues of resettlement of persons and organizations located in buildings subject to demolition; providing construction with access roads, electricity, water and heat supply, a communication system and consumer service premises for builders; organization of supply for the construction of equipment, structures, materials and finished products.
Off-site preparatory work includes: construction of access roads and berths, power lines with transformers and substations, water supply networks with water intake facilities, sewer collectors with treatment facilities
niyami, residential settlements for builders, the necessary facilities for the development of the production base of the construction organization, as well as facilities and devices for construction management.
On-site preparatory work includes: handover and acceptance of a geodetic stakeout base for construction and geodetic stakeout work for laying engineering networks, roads and erection of buildings and structures, release construction site(clearing of the territory, demolition of buildings, etc.) and planning of the territory; artificial lowering (if necessary) of the groundwater level; relocation of existing and laying of new engineering networks; arrangement of permanent and temporary roads, inventory temporary fencing of the construction site with the organization, if necessary, of a checkpoint regime; placement of mobile (inventory) buildings and structures for production, storage, auxiliary, domestic and public purposes; arrangement of storage areas and premises for materials, structures and equipment; organization of communication for operational and dispatching control of the production of works; providing the construction site with fire-fighting water supply and inventory, lighting and signaling facilities.
During the preparatory period, permanent buildings and structures used for the needs of construction, or existing ones adapted for these purposes, must be erected.
In preparation for the production of construction and installation works, it is necessary to develop projects for the production of works, transfer and accept signs of geodetic breakdown fixed on the ground by parts of buildings (structures) and types of work.
During the construction of large facilities, construction and installation work on their construction should be carried out at launch complexes in accordance with their composition and sequence, envisaged by the project.
In modern conditions, the design of enterprises, buildings, structures and facilities for housing and civil purposes is carried out either in two stages - a technical design and working drawings, or in one stage - a technical and working design (technical design combined with working drawings) for objects whose construction expected to be carried out standard projects and for reusable economical individual projects, as well as for technically simple objects.

Definition
Project - kit technical documentation, which fully characterizes the building, structure, their complex planned for construction.
Project for construction (reconstruction) industrial enterprise consists of the following parts: general explanatory note and approval materials; technical and economic part; master plan; materials for providing transport; technological part, including architectural and structural drawings; basic solutions for sanitary engineering, power supply and communications; custom specification of the main equipment, application lists for the rest of the equipment, equipment, devices, cable products; construction organization project; summary and object estimates.
When designing complex objects, separate parts of sections can be separated into independent parts of the project. For public buildings with complex equipment (theaters, canteens, etc.), the technological part is also being developed. A project for the construction (reconstruction) of a large facility is being developed in several phases.
For the construction of facilities that have a mass application, as well as unified planning and design solutions for buildings and structures, standard projects are developed.
Coordination, examination and approval of the developed project are carried out in the prescribed manner.
The project for the organization of construction (POS) of new, expansion and reconstruction of existing facilities in a two-stage design is developed as part of the approved technical project organization that performs this project in general, or specialized organization under an agreement with the general designer. pic - binding document for the customer, contractors, as well as for organizations providing financing and logistics.
PIC source materials: feasibility study (feasibility study) or feasibility studies (FEA), and for a commercial business, a business plan; engineering survey; decisions on the use of materials and equipment; breakdown of construction objects into launch complexes; information about the sources of supply of construction with electricity and water; other requirements of the customer and contractor
(the need to design temporary housing, industrial buildings and structures, etc.), construction deadlines.
The POS should contain: construction plans for the preparatory and main periods of construction; the construction calendar plan and - separately - the plan of the preparatory period (for complex objects, the master plan is carried out in the form of a comprehensive integrated network graphics(KUSG)).
The project for the production of works (PPR) is developed by order of the construction organization on the basis of working drawings, taking into account the decision of the POS and the specific conditions of the construction site. It can be developed for the construction of launch complexes, individual facilities, as well as for certain types works. PPR - a guide for the operational management of construction production. It includes the following main documents: a calendar plan for the production of work on an object or a comprehensive network schedule, which establish the sequence and timing of the work; construction master plan indicating the location of permanent and temporary roads, utilities and networks, permanent and temporary buildings and structures under construction, construction machines and mechanized installations, storage areas, etc.; technological maps for the performance of certain types of work and construction processes; schedules of the movement of workers and the main construction machines around the facility; solutions for the production of geodetic works; safety solutions.
Definition
Technological maps - the basis scientific organization building processes. They are developed on the basis of current standards (SNiP, GOST, ENiR, instructions) taking into account best practices in construction. On the basis of standard design solutions for buildings and structures, standard technological maps are compiled, which are tied to local conditions.
The flow chart structure consists of eight sections.

1. "Scope" contains a description of the structural elements of buildings and structures, types of processes and their composition, a description of the production conditions.

1. "Organization and technology of work performance" is the main one and includes: requirements for the completeness of preparatory work; recommended composition of machinery and equipment; graphic material containing diagrams of structural elements, diagrams of complex mechanization with the arrangement of machines and equipment, technological schemes on the arrangement of elements of the structural part, schemes for storing materials and structures; recommendations for the production of work and the composition of teams.
2. "Requirements for the quality and acceptance of work" contains control schemes or instructions for monitoring and assessing the quality of work.
3. "Calculation of labor costs, machine time and wages».
4. The “work schedule” is compiled using labor costing data.
5. "Material and technical resources" gives these needs for tools, inventory and fixtures, as well as materials, semi-finished products and structures to perform the scope of work provided for by the cost estimate.
6. "Safety" contains requirements design development safety decisions, specific activities and rules related to the processes of this flow sheet, with reference to SNiP and other regulatory documents.
7. "Technical and economic indicators" are compiled according to the calculation of labor costs and the work schedule for the accepted measuring instrument of the final product.

The main indicators characterizing the level of design of the organization of construction work include: the duration of construction, the level of mechanization of the main types of work, the unit costs of labor and machine time, output, unit costs energy resources, related to a unit of construction products (for example, labor intensity in man-days per 1 sq.m. of building area, electricity costs in kWh per cubic meter of concrete structure, average output in monetary or physical terms, etc.).
Definition
Schedule plans (CP) in construction include all planning documents in which, based on the volume of construction and installation works (CEW) and accepted organizational and technical
logical decisions determined the sequence and timing of construction. KP are the main documents in the composition of the construction organization project (POS) and the project for the production of works (PPR).
The KP is compiled for the construction of individual buildings, structures and their complexes in the form of a linear or network diagram. The KP is designed to determine the sequence and timing of general construction, special and installation work carried out during the construction of buildings and structures.
Initial data for the preparation of CPs developed as part of the POS: construction, cost estimates and other parts of the project, including separate sections of the POS developed before the preparation of the calendar plan: bills of quantities, calculations necessary resources, organizational and technological schemes for the breeding of the main buildings (structures) and a description of the methods for the production of complex construction and installation works; regulatory or directive (established) terms for the construction of an object (complex and its parts); survey documentation, including characterizing the capabilities of contractors and the material and technical base of construction.
Calendar plan work performed during the preparatory period (KPPP) - the next stage of scheduling. The need to comply with such a priority in scheduling is explained by the fact that the scope of work of the preparatory period and especially its volumes depend on the sequence of construction of the complex and its queues adopted by the KP. The data of the construction general plan (SGP) are also taken into account, since it establishes the nomenclature of temporary construction objects and the scope of work.
According to the KP, the need for labor and material and technical resources is calculated in time, as well as the delivery time for all types of equipment. Based on it, they control the progress of work and coordinate the work of performers.
The procedure for developing a CP is as follows:

1. make a list (nomenclature) of works;
2. in accordance with it, for each type of work, their volumes are determined;
3. make a choice of methods for the production of basic work and leading machines;
4. calculate the standard machine and labor input;
5. determine the composition of brigades and units;
6. identify the technological sequence of work;
7. establish work shifts;
8. determine the duration individual works and their combination with each other; at the same time, according to these data, the number of performers and shifts are adjusted;
9. compare the estimated duration with the normative one and introduce the necessary amendments;
10. on the basis of the completed plan, schedules for the need for resources and their provision are developed.

If flow charts are available, their linkage to local conditions is specified (correspondence of deadlines, leading mechanisms, availability of required resources, etc.), and the output data of the charts is taken as calculated for individual work packages. So, having a technological map for the installation of a typical floor and roof of a residential building, they take the installation time and the need for resources laid down in these maps to draw up a schedule for the construction of a house.
Definition
The construction master plan (CGP) is the plan of the construction site with the placement of all permanent and temporary buildings, structures and warehouses on it. for various purposes, intra-building tracks and roads, energy and water supply schemes, cranes, mechanized installations and other devices necessary for construction.
Distinguish stroygenplan general site and object.
A general site SGP is being developed for the construction of a complex (industrial, civil, agricultural) or for individual complex buildings and structures. In the case of a one-stage design (detailed design), carried out mainly by linking individual simple standard buildings and structures, a general site SGP is not performed. The general site SGP consists of a graphic part and an explanatory note.
The graphic part of the project includes: the general layout of the site with temporary facilities plotted on it; symbols;

technical and economic indicators of the operation of the main permanent and all temporary buildings, structures and installations; fragments of the general site SGP.
The settlement and explanatory note contains the calculation of the need for resources on aggregated indicators, justification decisions taken elements of the construction industry, mechanized installations, temporary buildings and structures, etc.
The object SGP is designed separately for all buildings and structures under construction, included in the general site SGP.
The initial data for the development of the SGP are the general site SGP and technological maps from the PPR of this facility; updated calculations of resource requirements, as well as working drawings of a building or structure. The object SGP is drawn up by the contractor or, on his behalf, by a design and technological organization.
The graphic part of the object SGP as part of the design plan is usually performed on a scale of 1:500, 1:200, 1:100, 1:50 and contains the same elements as the general site. Added list of main mounting equipment indicating the required energy capacity. The object SGP clarifies the fundamental decisions made in the general site SGP, and, like any working drawing, it must have detailed and comprehensive data necessary for implementation in kind.
The settlement and explanatory note contains updated calculations of the need for resources based on the physical volume of work on working documentation and estimates; specific technical solutions for the selection of mechanized installations, temporary buildings, structures, roads, power and lighting networks, water and heat supply, telephone installation, etc.
One of the most important principles of the rational organization of any construction is to ensure safe working conditions in the workplace. When designing the SHS, all the main measures for labor protection should be provided for (definition of hazardous areas, lighting of the construction site, organization of sanitary and hygienic and consumer services for workers, development of safe working conditions that exclude electric shock, etc.). IN explanatory note POS or PPR indicate other safety measures, taking into account local conditions construction, not reflected in the SGP.

Temporary buildings are constructed only for the period of construction. The cost of temporary buildings and temporary roads is one of the main cost items for the temporary construction industry, and its reduction is an important task in the design of the SHS.
By appointment, temporary buildings are divided into industrial, warehouse, administrative, sanitary, residential and public buildings.
According to the constructive solution, methods of construction and operation, temporary buildings can be inventory and non-inventory. The construction of non-inventory buildings, as a rule, is not economically justified and can only be allowed as an exception. The use of inventory buildings for temporary purposes is a progressive direction in the organization of the construction industry.
Modern construction industry consumes a large amount of water and various types of energy. During the development of the PIC and PPR, the issues of temporary energy and water supply should be resolved. One of the main requirements when choosing a power and water supply system for construction sites should be the economical expenditure of funds for the construction of all kinds of temporary devices. For these purposes, it is necessary first of all to use permanent networks and devices for construction needs.
Temporary heat supply at construction sites is carried out to provide heat for technological processes; heating and drying facilities under construction; heating and hot water supply of temporary sanitary and administrative buildings. Temporary heat supply systems, as a rule, are designed only for the construction period and are subject to dismantling at the end of construction.
note
Construction transport is part of a continuous construction conveyor that connects construction sites with construction industry enterprises, warehouses and other sources of material resources. Specific gravity transportation costs reaches 20% of the total cost of construction and installation works, and the labor intensity of transport and loading operations accounts for almost 40% of the total labor costs in construction.

All major types of transport are used in construction: road, rail, water, tractor and air. Road transport is the main one in construction, it accounts for over 80% of construction cargo (by weight), 15% and 5%, respectively, are transported by rail and water. Each mode of transport has its own advantages and disadvantages, and therefore they have their own rational areas of use.
At the PIC stage, the calculation of the number of vehicles is performed according to existing regulatory indicators.
At the stage of PPR, the need for means of transport is determined in the following order: they identify the need for transportation, draw up schemes for cargo flows; calculate the turnover by calendar periods of work (per shift, per day, per week, per month, etc.); select types of vehicles; determine the performance of the transport unit; calculate the need for vehicles by type and draw up a transport schedule or an application for transport.
Distinguish between external and intra-construction cargo flows. External cargo flows include goods arriving by road, rail, waterways common use. Intra-construction cargo flows include cargo coming from intermediate warehouses to local, on-site or directly to the place of work, transportation during vertical planning and excavation, household transportation.
The value of cargo flows must be established in order to determine the size of daily cargo flows along various routes, which serve as a justification for choosing transport schemes and calculating the number of vehicles.
For in-building transportation, they are mainly used by car.
Permanent entrances often do not fully support the construction due to the mismatch of the routing and dimensions. In these cases, arrange temporary roads. Railway transport normal and narrow gauge is used mainly in the construction of large facilities. The construction of temporary intra-construction railways is carried out in accordance with SNiP.

note
Quality is the most important characteristic of any business and should be the focus of all working organizations. Quality control is the most important element of achieving quality and is considered at two levels: at the lowest level of management - in order to reduce the number of low-quality products and at the highest - as the style and policy of the organization in relation to suppliers and customers of products. Quality, along with price and supply reliability, is increasingly becoming a determining factor in competition.
When developing ways to improve quality, most of the problem can be solved by changing the production management system as a whole. And only a small part depends on the direct executors and the methods that are used to control and analyze it.
There are two concepts of quality control. The first one is everything possible ways process control. This holistic quality system focuses primarily on preventing defects rather than correcting them at the end of the production process. It covers all phases of the process - from market expertise, product development to its production, sale, delivery and service.
The second one is organizational methods process control to ensure product quality. This new holistic concept of control, or quality service, as an integral part of production management, as a strategic factor production activities an organization covering all phases, levels and performers of the production process and ensuring the avoidance of errors at the project stage. Certification trend: product and service certification is being replaced by system certification production processes. This allows you to evaluate the production processes, their compliance with the developed standards. The presence of such a certificate in an organization becomes a significant competitive advantage.
Quality costs consist of prevention costs; prevention costs; the cost of direct quality control; repair costs (internal and external).
The process of solving a quality problem includes the following steps: identifying and forecasting using the brainstorming method; analysis
reasons with various methods collection of information and their evaluation; decision and evaluation of results using various methods.
To organize construction production, the organization must have certain resources, that is, the organization must have property.
Definition
The property of a construction (as well as any other) organization refers to tangible, intangible and monetary resources that are in use, possession and disposal of the organization. The legal status of the organization's property is regulated by the Civil Code of the Russian Federation.
In accordance with applicable law, property may be in private, public, municipal property, as well as the property of public organizations. At the same time, all forms of ownership are recognized in Russia and protected equally. It should be noted that the results of economic and other use of property belong to the owner.
The right of ownership to property owned by the owner is acquired by a person on the basis of a contract of sale, exchange, donation or other transaction on the alienation of this property. If an enterprise is reorganized, the ownership of the property belonging to it passes to other persons - successors of the reorganized enterprise.
Ownership of newly created immovable property (buildings, structures and other property) subject to state registration arises from the moment of such registration. If a thing is acquired under a contract, then the right of ownership of the acquirer arises from the moment the thing is transferred, and when the alienation of property is subject to state registration, then the right of ownership arises from the moment of state registration. The burden of maintaining the property belonging to the owner shall be borne by him, unless otherwise provided by law or contract.
Ownership of property is terminated when the owner alienates his property to other persons, the owner waives the right of the owner, in the event of loss or destruction of property
and in case of loss of ownership of property in other cases provided for by the current legislation.
IN Civil Code The Russian Federation states that an enterprise as an object of rights recognizes a property complex used to carry out entrepreneurial activity. The enterprise as a whole as a property complex is recognized as real estate. As part of an enterprise property complex includes all types of property, including land plots, buildings, structures, inventory, raw materials, products, debts, rights of claim, as well as rights to designations that individualize the enterprise, its products, works and services (company name, trademarks, service marks) and other exclusive rights, unless otherwise provided by law or contract.
note
The property owned by the organization is divided into immovable and movable. Real estate includes land plots, subsoil plots, isolated water bodies and everything related to land, that is, objects that cannot be moved without disproportionate damage to their purpose, including forests, perennial plantations, buildings, structures, machinery and equipment, intangible assets, construction in progress, long-term financial assets, and others. Real estate also includes aircraft and sea vessels subject to state registration, inland navigation vessels, space and other objects.
Property not related to immovable property is recognized as movable property. Registration of rights to movable property is not required, except as provided by applicable law.
General information about the composition and size of the organization's property can be obtained from the analysis of the balance sheet, which gives a general cost characteristic of the organization's economic assets (balance sheet asset) and the sources of their formation (balance sheet liability). So, in addition to dividing into movable and immovable property in accordance with the Regulation on accounting and financial statements in the Russian Federation (approved by order of the Ministry of Finance of the Russian Federation of July 29

1998 No. 34n) all property reflected in the asset of the balance sheet is divided into non-current and current assets.
Necessary condition realization of the main goal of entrepreneurship - making a profit - is the planning of the reproduction of capital, which covers the stages of investment, production, sale and consumption.
Capital is constantly in motion, taking only different forms depending on the particular stage of the circuit. The circulation of capital does not coincide with the circulation of capital. As a result of each circuit, only a part of the advanced capital is returned to the entrepreneur in the form of money; the complete turnover of capital takes place when the entire capital value returns to the owner in its original, i.e. monetary form. The turnover of the various elements of capital occurs differently. In accordance with various functions in the circulation of capital value, capital is divided into fixed and circulating capital. Fixed capital includes the value of the means of labor, and circulating capital includes the value of objects of labor and labor power.
Western authors of various textbooks on economics do not have a unified approach to the concepts of fixed and working capital, which is associated with the peculiarities of accounting and reporting adopted in different countries. In domestic theory and practice, the terms “fixed assets” and “ working capital". In connection with the improvement Russian system accounting and bringing it into line with generally accepted world standards, the domestic terminology is also enriched. So, along with the term "fixed capital", the concept of "non-current assets" is actively used. A number of authors rightly believe that the concepts of "non-current assets" and "fixed capital" are identical.
In more detail, the structure of the property of a construction organization and its features are discussed in the section of this book "Accounting in construction organizations".

Construction has a number of characteristic features that distinguish it from other types of production activities. These features are associated with specific features inherent in construction products and the production process in construction.

Construction features can be divided into two groups:

technical and economic;

organizational and economic.

Feasibility studies features are due to the technical and technological features of construction products and construction production, and organizational and economic features - building conditions, ownership and purpose of the facilities under construction, the nature of management and organization of construction.

Technical and economic features of construction are presented in fig. 1.7.

Immobility manufactured products. Construction objects are attached to the ground and form a single whole with it. Each building is constructed on a specially designated site in accordance with the urban development plan or the territory development scheme. The placement of construction products on a certain land plot (localization) makes it dependent on the cost of the land plot, the price situation on the land market.

Construction products are subject long use. The average life of buildings is about 50 years. The long service life of building objects obliges building products to meet the requirements of the time for many years, both in terms of functionality and aesthetics.

high capital intensity products, causing large one-time costs of investment resources, which necessitates the use of expensive borrowed funds.

Individual the nature of the objects being built. For each object or complex of construction and installation works, a project is created and its own estimate is drawn up, which takes into account all the costs of construction and installation.

Rice. 1.7. Classification of technical and economic features of construction

Manifold construction products - erected buildings and structures differ in production and operational characteristics, shape, size and external expressiveness, location in relation to the daytime surface of the earth. There are practically no identical buildings, even residential buildings built according to standard projects differ in foundations, decoration and some structures. The buildings and structures being erected are very diverse, which leads to a wide range of organizational solutions.

Construction products many details And complicated. In the construction of buildings and structures, a wide variety of materials, semi-finished products, parts and products are used, with a technological impact on which building products are created. The range of materials, parts and structures used in construction reaches several hundred items.

Material consumption construction products causes high material costs. Their share in total costs reaches 60 percent or more. In this case, there is a need to complete materials and structures, and also requires the creation of storage facilities for their storage.

Buildings, structures and other objects that are products of construction are diverse, complex in design, large in size and weight. This leads to the peculiarities and diversity of the production of construction works.

The main features of the construction industry are as follows:

construction products are created over a long period of time. The duration of the construction of any object is calculated not only in months, but in many cases, especially in the construction of large objects, in years. This causes the diversion of capital from circulation for a long time and practically its deadening and, consequently, for a long time involves labor and means of production in the construction process. The long duration of construction not only causes a "freeze" of investments, but also makes it necessary to carry out work in different climatic conditions that require specific organizational measures(warming in winter, the introduction of various additives, “activated” days, etc.);

the construction of any object is carried out in a certain natural environment, which is characterized by its topographic, engineering-geological and climatic conditions. In this regard, for each specific case, their own design and layout solutions are developed, which take into account the terrain, wind and snow loads, the magnitude of the seismic impact, and the temperature regime. The thickness of walls, coatings, the parameters of the supporting structures of buildings and structures, the dimensions of the foundations (and, consequently, their cost) are directly dependent on the natural conditions of the construction area. This feature of the construction industry requires considerable costs for the organization and conduct of design and survey work that precedes the construction of construction projects. Changes in air temperature, rains, snowfalls, winds impede the rhythm of construction, and therefore there are unproductive losses that require proper organization of their accounting and control. In the course of construction and installation works in winter, additional costs of labor, materials, as well as heat and electrical energy. Compensation for the labor of builders performing work on outdoors in winter, is also dependent on the temperature regime. In addition, a large amount of open storage materials (brick, sand, gravel, crushed stone, etc.) are stored at construction sites. Being outdoors for a long time under the influence of meteorological conditions often leads to a decrease in use value, which determines the need for monthly inventories. Therefore, the construction of the same type of building or structure in different regions of the country requires different costs of material, technical, labor and financial resources;

workplaces of construction process performers and construction equipment are constantly changing both in time and in position. Therefore, after the completion of construction and installation work at one facility, construction organizations are forced to move tools to other facilities located at considerable distances from the constructed facility, which requires additional costs for transportation and transportation, dismantling of construction machines and mechanisms. This feature determines the originality of organizational forms of management, requires the correct placement of construction organizations in order to minimize the loss of time and costs for moving construction equipment and personnel from one construction site to another;

the technology of construction production requires a strict sequence in the implementation of its individual processes: the completion of one work process precedes the beginning of another. No building process can begin without the completion of the previous one; under these conditions, the products of one's labor cannot be accumulated in intermediate warehouses. Construction processes cannot be located spatially, in connection with this, difficulties arise in the simultaneous use of workers in accordance with their specialty and qualifications.

Thus, the production of construction and installation works at the facility is subject to the influence of a large number of factors. Of particular importance here are climatic, weather and regional conditions, the level of qualification of workers and engineering and managerial personnel, the availability of the necessary material and technical resources for performers, technical means and others. Many of these factors are of a probabilistic nature, as a rule, they are subject to sharp and frequent changes in short periods of time. These factors and conditions are difficult to predict, and the elimination of the influence of most of them requires additional time, labor and money.

All these technical and economic features affect the organization of construction production, and with the transition to market relations, they have undergone not so many changes. For the most part, these changes were reflected in the second group of features. Construction has a number of significant organizational and economic features that distinguish it from other areas of production activity.

The main organizational and economic features of construction.

Variety of economic relations with other sectors of the economy. Construction production is associated with many sectors of the economy and enterprises (associations, firms). From enterprises of some branches of the economy, it receives raw materials, materials and equipment for the manufacture of construction products. It is connected with enterprises (firms, associations) of other industries by the fact that it carries out work to order on the instructions of customer enterprises.

Work to order determines an important role in the construction and commissioning of finished facilities of customer enterprises, which are responsible for planning capital investments, providing construction with design and estimate documentation, supplying manufacturing enterprises necessary technological and power equipment. With the development of technology, construction products are becoming more complex, and relations between construction organizations and enterprises in other sectors of the economy are developing and becoming more complicated. New buildings require a variety of expensive materials, cooperation of workers of the most diverse specialties, and a long time to complete.

A large number of participants. Several construction and installation organizations (general contractor, subcontractors) are simultaneously involved in the construction of facilities, creating separate structural elements of buildings and structures, and there is only one customer. This is due to the wide variety of facilities under construction.

Cooperating links in the construction process is carried out both in the field of supplies and services (provides for the mandatory supply of a certain quantity, completeness and delivery time of products and materials), and in the field of production, or directly at the construction site by dividing a single technological process into constituent interconnected elements, the implementation of which is carried out by various performers. This requires coordination in time, space, according to the types of mechanization used, the degree of readiness of individual elements of buildings and structures for the continuation of work by other performers. A large number of organizations, the complexity of mutual relations requires a clear organization and coordination of the work of all participants in the construction process.

The use of various forms of payment for construction products. The duration of the technological cycle in construction has led to a special form of payment for construction products. Calculations are carried out for conditionally finished products - work stages, performance of structural parts of the building and other types of work. This predetermines the need to establish a price not only for the object as a whole, but also for individual types and stages of work.

Considering that interaction links in construction are implemented in conditions of dynamically developing production processes that have a probabilistic impact (weather conditions, supply failures, etc.), the construction organization and management system should provide for an effective system of regulators, which is designed to ensure the reliability of interaction links and give them the highest possible degree of sustainability. This can be achieved by creating spare capacities, inventories, reserve funds, etc.

Based on the foregoing, let us clarify what should be understood as construction products. Construction products- This:

a) buildings and structures completed in construction and put into operation for a specified period of time;

b) separate parts of buildings and structures (lines, spans, sections) determined by design, architectural and planning, constructive, organizational and technological solutions;

c) the amount of work (m 2, m 3, pcs.) Performed in a certain period of time.

The production of construction products is different from the process of creating, for example, industrial products.

Consider the characteristic features of the creation of industrial and construction products.

Firstly, industrial products are usually produced in batches of identical products produced under homogeneous conditions, and the decision on the quality of a single copy is made on the basis of batch sampling, including with the possible destruction of a certain number of product copies. Construction products, even typical buildings, are always individual, as well as the conditions for its creation, and the quality decision is made on the basis of control data related to a single product instance (building or structure). Destructive testing of completed construction projects is unacceptable.

Secondly, industrial products are relatively available for direct control in the form of measurements and tests. Quality decisions are made primarily on the basis of direct evidence. Many key properties of a building product (such as strength or stability) cannot be fully assessed in this way. Direct tests of construction products, especially destructive ones, are partly impossible in principle, partly inconvenient, therefore they are carried out quite rarely and often according to secondary quality indicators. Decisions on the quality of construction products, as a rule, are made on the basis of circumstantial evidence - the facts of compliance with the rules of good manufacturing practice and mandatory control procedures during the construction process. Of course, direct measurements and tests are also used in construction, where possible (mainly in the control of geometric parameters and testing of engineering systems). This feature of construction products is key for the sphere of technical regulation, including certification.

Third, in industry, before the start of production, the production technology is being worked out. In construction, before the start of construction and installation work, temporary production and amenity and administrative buildings are created, engineering communications, roads, power lines, etc. are laid. Along with this, long construction periods cause funds to be diverted from economic turnover to construction in progress. The technology of construction production requires a strict sequence in the implementation of its individual processes: the completion of one workflow precedes the start of another. No building process can begin without the completion of the previous one; under these conditions, the products of one's labor cannot be accumulated in intermediate warehouses. Construction processes cannot be located spatially, in connection with this, difficulties arise in the simultaneous use of workers in accordance with their specialty and qualifications.

Fourth, industrial production has a high homogeneity in terms of the composition of processes and operations, the personal composition of participants, the microclimate of working areas, the production environment and infrastructure. Construction products are produced every time in a new place, in different weather conditions, often with a new staff. Construction organizations usually do not have a stable infrastructure.

Fifth, industrial production is usually concentrated in one place, which is favorable for the organization of control operations, as well as quality system activities. A construction organization typically operates from several remote sites, making it difficult to centrally oversee quality.

At sixth, industrial products in most cases move during the manufacturing process, passing sequentially through the processing and control places. Construction products are stationary from beginning to end, but move technological equipment and labor force. This circumstance does not contribute to effective production control.

Seventh, deficiencies in industrial products are relatively easy to correct by replacing unusable specimens or their parts and assemblies, including recalling large batches of products from the market. In construction, the ability to correct nonconforming products is more limited. Defective construction products cannot always be corrected by replacing the defective part. Recalling products from the market is almost impossible.

Eighth, in industry, design offices are usually part of the manufacturer or otherwise associated with it. The main participants in the creation of construction products - the designer and the builder - are, as a rule, organizationally separated and connected through a third party - the customer-builder.

On fig. 1.8 shows the main results of a comparative analysis of the differences between construction production and industrial production.

In addition, the presence of characteristic features of construction is also explained by the conditions of investment Money, their development and return, methods of organization and management of construction production, as well as the features of its technology.

In addition, the features of construction significantly affect the performance of construction organizations. On fig. 1.9 shows the impact of existing differences on the example of the action of specific features.

Rice. 1.8. Comparative analysis differences between construction and industrial production

Fig.1.9. The influence of construction features on the performance of a construction organization