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PROBLEMS OF MODERN ECONOMICS, N 1 (33), 2010
ECONOMICS AND MANAGEMENT IN THE SPHERE OF SERVICES
Oltianu A. A.
Senior research fellow, Institute of Fundamental and Applied Research St. Petersburg State Engineering Economy University PhD (Economics)

Contemporary approaches to the definition of the cost price for works and services in the sphere of sustaining and repairing of the housing fund objects (Russia, St. Petersburg)
The article discusses a new approach to the definition of the cost price for works and services in managing, sustaining, and repairing of the objects of the housing fund; in particular, the author provides a comparative analysis of two methods used for that: traditional method that includes indirect costs and ABC-method
Key words: cost price, price formation, resources, wages, direct expenses, indirect expenses



Литература
1. Методика определения стоимости строительства на территории Российской Федерации / Госстрой России. — М.: ГУП ЦПП, 2004.
2. Подобед М.А. Цены в строительстве. — М.: Изд-во ПРИОР, 2002.
3. Мицкевич А. Когда «котловой» учет правит бал... // Экономика и жизнь. — 2007. — 26.01. http://www.ane.ru/smi-ob-anh/26.01.2007-ekonomika-i-zhizn-moskva-.-kogda-kotlovoi-uchet-pravit-bal-.-andrei-mickevich-2.html
4. Ковалев С. Функционально-стоимостной анализ бизнес-процессов http://www.betec.ru/index.php?id=6&sid=03

Article in russian

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