FORMATION OF THE COST OF EXPENSES BY TYPES OF ROAD WORKS

Abstract

The article examines the procedure for the formation of enterprise costs by types of road works, which provides for the grouping of costs depending on their destination and place of origin. This process is decisive in calculating the cost of certain types of road works, monitoring compliance with established cost norms, analyzing the composition and structure of costs, determining the influence of factors on their change, making various management decisions regarding cost reduction, as well as changing the production volumes of certain types of road works . For more efficient spending of funds allocated for road construction in Ukraine, it is necessary to introduce measurable target criteria for tracking the effectiveness of road costs, to create conditions for increased competition among contractors who perform design, repair and construction and other works on Ukrainian roads.