Cost calculation and tax analysis in the construction industry

The construction and renovation activities throughout the years, financial structure systems on the building companies' ongoing activities in sector based and with the varieties of macro scaled dynamism, have turned the construction accounting into an expertised accounting as well. Since the extent of the tax applications are too many, the main structure of the construction accounting's tax regulations and cost calculations were explained. In order that the under construction buildings are completed more than one calendar year and the operation of the process extend, the "periodicity concept" that is effective in terms of taxational process as well as the basic concepts of the accounting differs in terms of the regulation of tax calculations. Key Words: Cost calculating, Building company, Tax analysiz