IMPROVING THE SYSTEM OF GROUPING DIRECT AND INDIRECT COSTS OF THE ESTIMATED COST OF CONSTRUCTION IN THE REPUBLIC OF KAZAKHSTAN

Abstract

The article describes the system of estimated standards that exists in the EAEU countries. The author proposes new approaches to the grouping of items of direct and indirect costs included in the estimated cost of construction. The elements of costs, cost items, articles of estimated cost, which together form the estimated cost of construction at the present time, are singled out. A new system for grouping cost elements of the estimated cost of construction has been proposed and the economic essence of these changes has been disclosed. The new structure of cost items of the estimated cost and the corresponding methodological recommendations for the calculation of direct and indirect cost items of the estimated cost for the construction of buildings and structures are proposed for implementation in the Republic of Kazakhstan.