THE PRACTICE OF APPLYING MANAGEMENT ACCOUNTING MODELS TO DIFFERENT STAGES OF CONSTRUCTION ACTIVITIES

Purpose of research. The most urgent issues remain the creation of an effective integrated information system in construction organizations. The purpose of the scientific article is to form theoretical foundations and practical recommendations aimed at developing a methodology for accounting costs of construction organizations at various stages of investment and construction work. The research is aimed at solving practical issues of cost accounting that arise at various stages of construction activities.
Research methodology. In the subject area of research, General scientific methods of analysis and synthesis, classification, logic, and observation were used.
Originality / value of the research. The scientific article is characterized by the feature of forming models of management accounting at various stages of the construction industry.
Research results. Methodological recommendations on the organization of accounting for costs incurred at the preliminary stage of construction activities in an integrated accounting system that allocates 4 stages of costs: access to electronic tenders, analysis of tenders, preparation for participation in the competition, submission of an application and participation in the competition.

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