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Location; production. These specifications allow results to be achieved more assertively, as your planning will be based on a real objective! Add as much information as you can apart from customizing your civil construction account plan, it is essential that this plan is prepared in as detailed a way as possible. This attention will help you avoid mistakes at the levels: active; passive; costs and expenses; revenues. In other words, the more you know about the current situation of your business, the better the solutions and measures taken with your planning. Follow legal standards in addition to any specifications to carry out an efficient process, it is important that you do not forget to follow the standards established by law. Law 6,404/76, known as the “s/a law” and law 11,638/07, can help the entrepreneur to prepare the civil construction account plan in order to meet all possible requirements.

Learn the best practices for creating your business plan because they are different, companies in the construction sector need to use different tactics to ensure compliance with all their obligations. Want to learn? So check out some of them in the next topics: cost centers many companies opt for this technique to improve accounting control. With this method, expenses Bank user number data And revenues are acquired in each area of ​​the business. In other words, if you consider a construction company that maintains the construction of 4 projects at the same time, it is possible to say that each of them would represent a cost center. However, it is important to master this technique to avoid any sanctions from supervisory bodies. Therefore, it is essential to hire an internal accountant for the company. Chart of accounts much like the cash flow of other companies, the civil construction account plan is the tool used for financial control. This resource is essential for the balance of a company's values ​​and costs.




Therefore, it must be in accordance with the particularities of the business, which in the case of civil construction, needs to reflect the specific demands of this industry. In other words, before serving as a basis for the accounting statements required by law by government oversight bodies, the chart of accounts is an administration instrument that allows profit and loss to be verified. Stock formation another point is the formation of good stock control! For a good construction account plan, unlike other companies that only declare products as inventory, real estate is also an asset of this type for the construction industry. According to brazilian accounting standards, companies that work in civil construction need to declare only properties under construction, completed or materials for use in construction. Land or fractions of land must be included in the group of inventory accounts within “land to be sold”. From the moment construction begins on site, this asset moves to “cost of land” (still within the inventory account.