İnşaat taahhüt işletmelerinde maliyetlerin muhasebeye yansıtılması ve bir uygulama
Abstract
İNŞAAT TAAHHÜT İŞLETMELERİ BİRÇOK KONUDA ÖZEL İNŞAAT İŞLETMELERİNDEN AYRILMAKTADIR. ÖZEL İNŞAAT İŞLETMELERİ PROJE AŞAMASINDAYKEN İNŞAATI SATABİLİR. ANCAK İNŞAAT TAAHHÜT İŞLETMELERİNİN İNŞAAT PROJELERİNİN SATILMAMA GİBİ BİR ÖZELLİĞİ YOKTUR. BUNDAN DOLAYI İNŞAAT TAAHHÜT PROJELERİ STOK BULUNDURAMAZKEN ÖZEL İNŞAAT PROJELERİ STOK TUTABİLİR. BU FARKLILIKLAR İŞLETMELERİN MUHASEBE SİSTEMİNİ DE FARKLILAŞTIRMIŞTIR. İNŞAAT TAAHHÜT FAALİYETLERİNİN BİRDEN FAZLA HESAP DÖNEMİNİ KAPSAMASI MUHASEBENİN KARŞILAŞTIĞI ZORLUKLARDAN BİRİDİR. Anahtar Kelimeler: Yıllara Yaygın İnşaat, Taahhüt, Muhasebe, Maliyet
RESIDENTIAL CONSTRUCTION COMPANIES are LEAVE MANY PRIVATE CONSTRUCTION COMPANY from. PRIVATE CONSTRUCTION COMPANY LIABLE FOR CONSTRUCTION PROJECT may SAT. BUT LIKE CONSTRUCTION PROJECTS UNDER CONSTRUCTION ADMINISTRATION OF THE PROPERTY IS NOT AVAILABLE me. SOMETHING FOR CONSTRUCTION PROJECTS IN STOCK INVENTORY can not keep PRIVATE CONSTRUCTION PROJECTS HOLD. These differences are the accounting system of DE DIFFERENT BUSINESS. MULTIPLE PERIOD COVERAGE of the CONSTRUCTION ACTIVITY IS ONE OF THE CHALLENGES FACING of the accounting. Keywords: Contract Progress, Commitment Accounting, Cost
RESIDENTIAL CONSTRUCTION COMPANIES are LEAVE MANY PRIVATE CONSTRUCTION COMPANY from. PRIVATE CONSTRUCTION COMPANY LIABLE FOR CONSTRUCTION PROJECT may SAT. BUT LIKE CONSTRUCTION PROJECTS UNDER CONSTRUCTION ADMINISTRATION OF THE PROPERTY IS NOT AVAILABLE me. SOMETHING FOR CONSTRUCTION PROJECTS IN STOCK INVENTORY can not keep PRIVATE CONSTRUCTION PROJECTS HOLD. These differences are the accounting system of DE DIFFERENT BUSINESS. MULTIPLE PERIOD COVERAGE of the CONSTRUCTION ACTIVITY IS ONE OF THE CHALLENGES FACING of the accounting. Keywords: Contract Progress, Commitment Accounting, Cost
Description
Keywords
İşletme, Maliyet, Business Administration, Maliyet muhasebesi, Cost, Muhasebe, Cost accounting, Accounting, İnşaat taahhüt işletmeleri, Building contract enterprises