ORGANIZATION OF THE MANAGERIAL ACCOUNTING AND CONTROLLING OF THE EXPENSES ON QUALITY IN THE BUILDING PRODUCTION
The main features of the building production and their influence on the organization of the managerial accounting and controlling are considered. The different approaches to the theory of the account of the expenses on quality of the product, classification of the building production costs are analyzed. The directions of the organization of the managerial accounting of the building production expense, such as creation of the reserve for warranty repair, prevention and loss because of defects, insurance against building risks, are offered.