Cost accounting system using Internet of things technologies as a tool to increase productivity
The article considers the author's proposed method of accounting for the actual time of work of personnel, machines and mechanisms using digital technologies by comparing the data on the coordinates of devices placed on the objects of observation (workers, machines, etc.) with the coordinates of the structural element on which the work is performed. This method is due to the need to update the state standards and operational management decision-making managers of the company in the planning and production of works. The Purpose is to offer a reliable method of accounting for the actual time of work of personnel, machines and mechanisms using digital technologies. Methodology in the article is used methods of logical modeling. Results: the method of accounting for the actual time of personnel, machines and mechanisms, the use of which will significantly improve the efficiency of obtaining information on the number of resources and thus to make timely decisions aimed at improving the performance of the work (for example, the reallocation of resources among activities or projects). Practical implications: the results obtained should be applied by entities engaged in activities in the field of construction.