Възможности заусъвършенстване на счетоводното отчитане и разпределение на непреките разходи в строителството
Possibilities for improving accounting and the allocation of indirect cost in construction

Summary/Abstract: The article examines construction companies need for accurate identification and fair allocation of indirect costs for specific construction projects and products of subsidiary farms. Based upon empirical research, the method of allocating indirect costs and their integration in the cost of construction output and production of subsidiary farms. Sample bases are presented for the equitable sharing of indirect costs according to their economic nature. In order to achieve practical positive effects, a specific approach is proposed for the allocation of indirect costs – through chess table distribution.

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