GENERAL DESCRIPTION OF CONTRACT PRICE MECHANISM DETERMINATION FOR OPERATIONAL MAINTENANCE OF THE GENERAL USE MOTORWAYS
Journal Title: Проблеми і перспективи розвитку підприємництва - Year 2014, Vol 2, Issue 2
Abstract
The article is devoted to the theoretical positions of cost management of the road enterprises business by examining the contract price for operational maintenance of motorways of the general use. Using of theoretical synthesis, theoretical abstraction, structural and logical approaches was allowed to separately structured the eleven stages mechanism of determination contract price, from the first stage of determination estimate standards expenditure of resources for operational maintenance and to finishing formation stage of road enterprise's business profits. In article the mechanism was presented in the flow chart form that visually establishes the sequence implementation of these stages based on stepwise addition to the amount of the estimated cost of works on the operational maintenance of roads relevant tax and funds to covering ancillary costs, administrative costs and estimated profit. During the research of the mechanism structure it was proved that the grouping operating costs road enterprises is carried out only by the elements and items costing that has limited use at generalized classification of costs of construction enterprises. It was established that the cost of operating maintenance of roads calculated by summing the direct costs (as the result of multiplying volume of work and the relevant value of number of required incoming resources) and overhead cost, that determined on the basis of justified their values and structure characteristic of road enterprise for the reporting period according to accounting and its workload within the indicators of the sphere of the estimated pricing. The research results can be used by road enterprises in order to improve the process of cost management.
Authors and Affiliations
Alina Lysenko
Keywords
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