International Finance and Accounting


It is known that the COVID-19 pandemic is affecting all sectors and industries of the global economy. In such a situation, issues such as a steady population growth trend, achieving sustainable economic development, ensuring the well-being of the population, creating permanent jobs, and reducing the cost of products (works, services) are on the agenda. In construction companies, it is important to identify the existing opportunities to reduce the cost of construction work performed by customers under contracts and to ensure control over the costs incurred. This article analyzes the share of cost items in the cost of construction work performed by construction organizations, the plan for the implementation of construction and repair work and the actual cost, and develops a methodology for determining the i element. Recommendations for improvement of the methodology for analyzing the operating costs of machinery in the cost of construction and installation work performed by construction companies are given.


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