An application of the determining the construction costs oriented flat for land works

Private construction companies have an important function to provide housing needs in Turkey. These companies frequently use flat-for-land model as a method of providing land in housing constructions. Therefore, flat-for-land model activities have an important place in Rize as well as Turkey. Especially, lack of suitable land, which increases the cost of land makes flat-for-land model even more important in Rize. However, these activities which are not taken part under construction contract standard in Turkey Accounting Standards, article 11 (TMS-11) cause not to provide application unity. For this reason, execution of a standard activity period and determination of cost become difficult in flat-for-land activities. At the present day, to accurately detect activity results and costs of businesses became important due to increasing competition conditions. In this study, a sample application has been made which put forth activity process and results in flat-for-land activities. Furthermore, an interview work to detection of problems for the determination of costs in flat-for-land activities has been done. In the scope of study, difficulties in practice in the direction of the obtained data have been put forth and accordingly various suggestions has presented.