Chapter i. General provisions article ii: tasks for costing works. A comprehensive and systematic system of cost accounting for engineering projects is in place to ensure that the cost-effectiveness of the project is realized by accounting for all costs incurred in the execution of the project in a timely and accurate manner, reflecting them in a consolidated manner, and by comparing, analysing, evaluating and achieving the expected cost control purposes against the budgetary criteria for the cost of liability. Chapter ii content of cost accounting article iii cost items for accounting for projects include: direct cost of work, overhead and other costs. Direct costs include labour costs, materials costs, mechanical usage costs, other direct costs, etc. Indirect costs include expenses incurred in organizing and managing construction works. Article 4. Accounting for direct costs main accounting projects wages, supplementary wages, benefits, various social insurance and labour costs for internal personnel. Material costs. Material and major materials constituting the engineering entity, outsourced semi-finished products, spare parts for repair purposes and supporting and other materials contributing to the construction of the engineering entity. Mechanical usage. Major accounting depreciation and repair costs incurred using own machinery, fuel consumption, rental of machinery, etc. Other direct costs. Major accounts engineering projects increased construction during the winter rainy season fees
