Theoretical aspects functional cost calculation, accounting and cost analysis of capital construction objects
The article discusses the use of activity-based costing with calculation of capital construction that allows the customer to assess the cost of design and performance of the building. Science-based methods of collecting and organizing credential for the FSA no. Information base for the FSA is the system functional-cost accounting, which systematized information on the actual costs of establishing and maintaining established performance object both in value and in volume terms over its lifecycle.