EXPENSES OF A HOUSING CONSTRUCTION DEVELOPER: TYPES, STRUCTURE AND ACCOUNTING AND ANALYTICAL REFLECTION

The article focuses on the importance of accounting for expenses of a housing construction developer, since they affect the determination of the final cost of housing construction. The price attractiveness of the entire residential complex depends on the accuracy of the cost of housing construction and its distribution among individual residential real estate objects. The study shows the dynamics of the cost of 1 m2 of living space in terms of individual settlements, according to which it is determined that the highest cost of housing is in the capital, the lowest – in Kirovohrad Oblast. It is noted that in addition to the differentiation of the cost of residential m2 by oblast, the cost of 1 m2 of living space depends on the location of the residential complex (business centre, residential area of the city, etc.). It is argued that the cost of housing construction is the basic basis for determining the price of housing construction. The paper presents an indicative structure of costs for the construction of a residential complex. According to it, it is determined that the largest share in the total cost of financing housing construction is the cost of construction of the frame (40%) and the cost of finishing works. It is noted that over the past 10 years, the developer has spent a significant amount of money on the construction of a residential complex to improve the adjacent territory in order to increase the attractiveness of the residential complex. It is considered that the main production costs for the construction of a residential complex by a developer are accounted for in Account 23, and after the construction work is completed and the residential complex is put into operation, the amount of accumulated costs is written off and the sales value of the construction object as a whole, individual apartments and 1 m2 of living space is determined accordingly. It is determined that if a developer simultaneously implements several housing projects, general production costs arise, which are registered in Account 91 and distributed among individual construction projects. In addition to the costs directly related to the construction object, the customer also bears the costs associated with the management of the enterprise, which are recorded in Account 92, and the costs associated with the sale of apartments (Account 93), unless housing intermediaries are involved in this process.