Tikinti müəssisələrində ümumi istehsal xərclərinin uçotu və bölüşdürülməsi problemləri

Abstract

The construction sector occupies a strategically important place in the economy of the Republic of Azerbaijan, accounting for 6.5 percent of the country's gross domestic product in 2025. Despite this significance, construction enterprises continue to face serious methodological challenges in the area of overhead cost accounting and allocation. The incorrect selection of allocation methods leads to systematic distortions in project cost calculations, pricing errors, and unreliable financial reporting.
This article investigates the accounting and allocation of overhead costs among construction projects, with a particular focus on three widely applied methods: the direct labor cost base method, the machine-hour base method, and the Activity-Based Costing (ABC) method. The study provides a comparative theoretical analysis of these methods, examining their respective advantages, limitations, and suitability for the specific characteristics of the construction industry, including long production cycles, simultaneous execution of multiple projects, high capital intensity, and seasonal fluctuations. The research demonstrates that the direct labor cost base method, which remains the most prevalent approach among Azerbaijani construction enterprises, is methodologically inadequate for capital-intensive projects and produces significant distortions in overhead allocation. The machine-hour base method offers a more appropriate alternative for technically complex projects, while the ABC method provides the highest degree of accuracy by applying separate allocation bases for each overhead cost category. The findings confirm the research hypothesis that the choice of allocation method materially affects project cost calculations. Practical recommendations are put forward for improving overhead cost accounting in Azerbaijani construction enterprises, including the phased introduction of the ABC method, the expansion of analytical accounting accounts, and the modernization of the regulatory framework in line with the requirements of IFRS 15.