Problems of classification of indirect expenses in road building

Abstract

The article proposes the classification of indirect costs of road construction in order to create an effective system of accounting and allocation of indirect costs. Thus, the term indirect costs is defined more concretely. The article deals with the existing control system indirect costs and classification problem of indirect costs.

Keywords

• косвенные затраты
• накладные расходы
• системы управления затратами
• циклические затраты
• ранжируемые затраты
• равнозначные затраты