Article

Received 04.08.2023

Revised 25.12.2023

Accepted 28.12.2023

Retrieved from Iss. 114, P. 2, 2023

Pages 320 -329

Lykhostup, M., & Usychenko, O. (2023). THE MANAGEMENT OF ROAD WORK COST BY THE DIRECT CALCULATION METHOD. Automobile Roads and Road Construction, (114.2), 320-329. https://doi.org/10.33744/0365-8171-2023-114.2-320-329

THE MANAGEMENT OF ROAD WORK COST BY THE DIRECT CALCULATION METHOD

Mykola Lykhostup Olena Usychenko

The article outlines provisions for the establishment of a road works cost management system throughout all stages of project development and implementation. Such a system can be established by accurately determining the complete and actual cost structure of production and subsequently monitoring its adherence during the execution of labor processes that shape the project. It is recommended to ascertain the actual production cost structure using the principles of what is known as direct costing, where calculations are based on information related to the labor processes organization. Information concerning the real planned cost structure of production and the recording of actual costs of its components is conducted within the framework of the method for determining production costs and the existing accounting and reporting system. Based on a further analysis of data regarding planned and actual costs for each cost component, management decisionmaking procedures are implemented to adjust the development and implementation of labor processes with the goal of achieving a high-quality and loss-free project execution

road construction, cost structure, production organization, direct costing, accounting, management decisions
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https://doi.org/10.33744/0365-8171-2023-114.2-320-329