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Technological feature of the construction business requires a regular supply of building materials to objects, as well as movement of materials between facilities construction. Thus, developers are faced with the transport and procurement costs. In this article we look at what expenses can be considered as transport and procurement, and how to reflect those costs in the accounting construction company. Transport – procurement costs (EMM) for a construction company are the result of receipt of materials for delivery contracts, commissions, and all versions of their grant income. Order Accounting EMM defined Guidelines for the accounting of inventory, approved by order of the Russian Finance Ministry 28/12/2002 N119n. To transport and procurement costs can be attributed the following list of costs: costs for the services of transportation companies engaged in transportation of building materials purchased, commissions paid to intermediary organizations to commission contracts. Such costs arise if the purchase of materials deals with an intermediary organization, costs for information and consulting services related to the acquisition of building materials; payment of customs duties and charges arising from the supply of construction materials, costs for handling organizations providing delivery of materials, expenses for services storage of building materials at railway stations, ports, marinas and other places of storage; cost of the warehouse, purchasing centers, its own services involved in the blanks building materials; travel expenses of employees engaged in zagotovlenie construction materials cost of losses in material ways within the rules of natural loss, other expenses directly associated with the process of acquiring and Storing construction materials.

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