Счетоводно отчитане на договори за строителство – теоретико-методологични и практико-приложни аспекти
Accounting for Construction Contracts – Theoretical-Methodological and Practical-Application Aspects

Summary/Abstract: Construction is part of the secondary (industrial) sector of the Bulgarian economy, which includes those sectors that create a finished, usable and useful product - these are production and construction. The object of consideration in the article is construction as a production value in which the three production factors are borrowed, namely material resources (primary and semi-processed materials or finished products), durable material assets (construction machinery and other construction equipment) and labor force (personnel employed by the construction company). The availability, use and efficiency of the use of these three factors - the production resources - determines the size and quality of the constructed construction buildings and other construction facilities. The article substantiates the methodology of accounting for the construction of an administrative building for the needs of an investor enterprise that has entered into a contract with a contractor construction enterprise. The goal is to present an appropriate methodology for accounting of the construction of the building during the execution of the contract between the client and the contractor. On the basis of the created accounting information, the financial result of the implementation of the construction contract can be analyzed, as well as the efficiency of income and expenses and other important business indicators. The methodology of the accounting reporting of a construction contract in the contractor is presented through a specific numerical example.

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