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of the Republic of Uzbekistan" adopted in order to implement the priorities set out in the Action Strategy for the five priority
areas. This normative-legal document takes into account the availability of machines and mechanisms suitable for the
construction organization, including:
Table 1
15
Excavator (V 10-25 tons small
Name of Construction bucket - 0.5 - 1 , truck crane tower crane mechanization
№ construction transport (pcs) (pcs)
5 m3) (pcs) (pcs) tools (pcs)
contractors
number point number point number point number point number point
1 Complex
2 Specialized
3 Small

It should be noted that the state of labor relations in construction companies does not meet today's requirements, there are still
a number of problems in the use of modern construction machinery in their activities.
In this regard, the government is developing a comprehensive program of measures to increase the efficiency and profitability
of construction companies, especially in the radical modernization of construction machinery, the widespread introduction of
market infrastructure, innovations, scientific advances, as well as further improvement of labor relations in construction. In
today's digital and innovative economy, special attention should be paid to the efficiency of work and services on the
modernization of construction machinery.
In the context of the development of the digital economy, it is important and urgent to properly organize the cost of work
(services) performed by construction companies in construction companies. One of the most difficult processes in construction
companies is the analysis of production costs and cost. One of the main reasons for this is that costs are very confusing and
difficult to account for. We need to pay special attention to the classification of costs in the accounting system .
16

Total costs of construction organizations

1.costs included in 2.Current costs 3. Expenses on 4.
the prime cost of -costs for the financial activities Extraordinary
work (services) manufacture of - expenses on loan losses, which are
performed construction interest; taken into
- material costs; - machinery; - leasing expenses; account in
salaries of - operating costs of - expenses on calculating the
machinists; construction negative exchange profit or loss
-other direct and machinery; rate differences.
indirect costs. - other operating
expenses.

Figure 1. Classification of costs on the basis of the Regulation "On the structure of costs of production and sale of
goods (works, services) and the order of formation of financial results" .
17
Proper cost accounting is one of the most important tasks in construction companies. Accounting requires that you pay
attention to specific criteria for the exact cost of the expense account. The auditor should pay special attention to the correct
calculation of the cost of services rendered, ie the audit criteria, arising from the operation of construction machinery directly
in construction companies.
In the context of the development of the digital economy in the country, one of the most effective areas is the study of
compliance of accounting and auditing with international standards in the calculation of cost and financial results of

15 Resolution of the Cabinet of Ministers of the Republic of Uzbekistan "On approval of the Regulations on the procedure for determining and
maintaining the rating of construction contractors and improving the activities of the Ministry of Construction of the Republic of Uzbekistan."
ID-10056.26.11.2019 y.
16 O.Kh.Kholiqulov, M.M.Kurbanova"Issues of accounting and reporting in the service sector in accordance with international standards."
Proceedings of the traditional online scientific-practical conference "Current issues of accounting, economic analysis and auditing in the
service sector." (May 5, 2020). Samarkand -2020, pages 95-97.
17 Developed by the author O.Kh. Khalikulov.

ID: IJTSRD41108 | Special Issue on Innovative Development of Modern Research Page 137