THE APPLICATION OF ICT IN THE FORMATION OF THE ACTUAL COST PRICE IN CONSTRUCTION OF MULTI-STOREY RESIDENTIAL BUILDINGS IN THE ACCOUNTING OF BUILDING COMPANIES

The purpose of this article is to develop a methodology for forming the actual cost price of construction projects using information and communication technologies, based on accounting and management accounting data. The main task is precisely the procedure for developing a cost control system. This goal led to the following tasks: 1) to develop a methodology for the introduction of ICT in the accounting of construction organizations in the formation of the actual cost of construction of multi-storey buildings; 2) to analyze the competitive advantage of construction companies in connection with the use of ICT. Many problems in the development of construction enterprises in Russia arise due to an inadequate assessment of the state of accounting in which organizations operate. As a result, there are errors in construction management, including the formation of the cost price of construction projects. To improve the competitiveness management in the construction industry, information technologies are used. These technologies are considered in the article and the analysis of the possibility of their use to improve the financial efficiency of activities in achieving a competitive advantage of construction companies is carried out. Recently, the situation has changed dramatically and more modern information and communication technologies (ICTs) have replaced the old technologies. Competent automation helps to speed up processes, facilitates the creation and search of documents, and provides useful scenarios for standard procedures. The article develops a method of forming the actual cost price using information and communication technologies. The analysis of the system of quality control and accounting of material values is carried out on the example of the operating enterprises of LLC SK Garantia, LLC Insity. The scientific novelty of the work is connected with the possibility of using ICT in controlling the cost of construction of multi-storey residential buildings in order to increase profitability, reduce costs and obtain reliable information about the construction progress and expenses incurred at each intermediate stage. The right choice of ICT will allow construction business entities to build transparent control systems and reduce the cost of production.

accounting, information and communication technologies, inventory values, inventory management, asset turnover, cost of construction products, profitability, competitiveness, statistics, financial indicators, estimates, calculation.

Koneva M. V. The application of ICT in the formation of the actual cost price in construction of multistorey residential buildings in the accounting of building companies. Business. Education. Law, 2021, no. 3, pp. 76—86. DOI: 10.25683/VOLBI.2021.56.308.