Възможности за усъвършенстване отчитането на материалите в строителството
Opportunities for Improving Materials’ Accounting in Construction

Summary/Abstract: Construction refers to an economic branch of industry with the most material needs. Material costs represent a major component of the construction production/services prime costs. This determines the importance of issues related to materials accounting. Their study requires conformity with the characteristics and nature of construction and assembly activities. They should be taken into consideration when evaluating the materials for acquisition, as well as in their consumption (reduction). Various materials of different composition and purpose are used in construction and assembly activities - building materials, structures and details, formwork materials and others. Some of these materials are supplied from outside, while for others production is organized in the companies themselves - concrete plants, lime centers, reinforcing yards, workshops for carpentry etc. Proposals are made to organize adequate accounting (analytic and synthetic) to allow the formulation of information about the status and movement of different groups of building materials. The search for solutions to improve materials accounting in construction is consistent with the characteristics of the different types of materials. Various options are proposed for accounting the following groups of materials: building materials, structures and details, shuttering materials, timber, metal shuttering panels and metal staging.

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