إطار علمي لقياس تكاليف العقود و المقاولات

الملخص EN

This study treats the scientific framework for measuring the cost of contract , the problem here is: the long duration of the contract impedes the accurate calculation of the revenues and expenditures of the fiscal year.

That also , raises the difficulty of estimation of the cost of the contract.

This study is important as it supports and develops the managerial methods of the industrial enterprises that work in the field of contracting.

It also, searches in the modern system of costing that might increase the possibility of attaining economic development objective of the industries in the infrastructure.

The objective of the study is in attaining the main purposes that aimed at studying and evaluation cost accounting and its role in achieving construction schemes with high efficiency.

Key Words: contract : establish a commitment or agreement to bring legal effect.

construction cost: Expense incurred by a contractor for labor, material, equipment,financing, services,etc.