Файл	Ном	Сабт карда шуд
Fayzieva Nigina Gufronjonovna	DEVELOPMENT OF THE CONCEPTUAL FOUNDATIONS OF MANAGEMENT ACCOUNTING IN CONSTRUCTION	29

Authors:  Fayzieva Nigina Gufronjonovna - Senior Lecturer, Department of  Accounting and Audit, State Educational nstitution KSU named after Academician B.Gafurov

JOURNAL NUMBER: 4(63). YEAR OF ISSUE: 2022. LANGUAGE OF THE ARTICLE: Tajik

ANNOTATION 

The article dwells on the  literature, the article analyzes the main directions of development of management accounting in construction. The features of the construction industry that influence the development of management accounting and determine the direction of its development in modern conditions are studied. Based on the study of sectoral and technological features of construction and installation works in the construction industry, the tasks, structure and method of organizing management accounting are proposed, which, when put into practice, can satisfy the information needs of various levels of management.

KEY WORDS

management accounting, accounting, construction, accounting subsystem, management accounting method, construction organizations, valuation.

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