Илғор иқтисодиёт ва педагогик технологиялар Том 2 № 4 (2025) · с. 370-376
IMPROVING THE ACCOUNT OF CONSTRUCTION-REPAIR COSTS IN HIGHER EDUCATION INSTITUTIONS
Iskanov, Kholjigit, Исканов, Холжигит, Исканов, Холжигит
Аннотация
This article studies the theoretical aspects of construction and repair cost accounting in higher education institutions. A review of the literature on construction and repair cost accounting is carried out and its specific directions are revealed. Issues related to the recognition, assessment and accounting of construction and repair costs are studied using the example of a higher education institution. Important aspects of documentation and accounting in ensuring control over construction and repair costs are presented. Problematic and controversial situations related to construction and repair cost accounting in higher education institutions are studied and their negative consequences are presented. Proposals and recommendations are formulated to improve construction and repair cost accounting in higher education institutions.
higher educationconstruction and repairbudget estimatebudget accounting standardaccountingreportingвысшее образованиестроительство и ремонтсметная стоимостьстандарт бюджетного учета
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