PRACTICAL ASPECTS OF ACCOUNTING AND ANALYSIS OF THE ESTIMATED COST OF WORKS UNDER CONTRACTS FOR DESIGN AND ENGINEERING SURVEYS

Abstract

The article examines practical aspects of accounting and analysis of the estimated cost of works under contracts for design and engineering surveys. It is substantiated that the estimated cost serves not only as the calculation basis for the contract price, but also as an important element of accounting and analytical control over the performance of design and engineering survey contracts. The article reveals the specifics of documentary support for the estimated cost, the organization of analytical accounting, and the analysis of the contract price, work stages, acceptance of completed works, payments, and deviations. Based on conditional data, the procedure for analyzing the performance of design and engineering survey contracts is demonstrated, and directions for improving internal accounting and analytical support are proposed, including an analytical contract passport, a register of changes, and a statement for monitoring acceptance and payment. The practical significance of the study lies in the possibility of applying the proposed approach to improve transparency of contract performance and strengthen control over cost, deadlines, settlements, and accounts receivable in design and survey organizations.