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Open access Oct 2026

Process–project model of management cost accounting in construction enterprises

The article substantiates the organizational and methodological foundations of a process–project model of management cost accounting for construction enterprises aimed at overcoming the information gap between project costing, process-based resource consumption, and responsibility centres. Systems and process approache...

Nadia Pylypiv, Yuliia V. Maksymiv, M. Rudyi · 0 citations

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