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The article aims to explore the challenges of accounting for repair costs in small business construction organizations and suggests improvements.

March 25, 2026Auditor

Problems of Accounting Costs for Surring and Capital Repairs in Small Business Construction Organizations

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This article examines accounting challenges for repair costs in small construction businesses, suggesting improvements for cost management.

The article aims to explore the challenges of accounting for repair costs in small business construction organizations and suggests improvements.
Examines classification features of repair costs
Identifies accounting challenges in small construction organizations
Proposes separate accounting for routine and major repairs
Refines allocation base for indirect costs
Develops analytics for cost accounting
Identified key accounting challenges related to repair costs
Proposed specific improvements to accounting policies
Recommended better organization of cost accounting for repairs
Enhanced understanding of indirect cost allocation

I. Harcheva (2026) studied this question.

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This article examines accounting challenges for repair costs in small construction businesses, suggesting improvements for cost management.