The impact of an integrated management accounting and controlling system on the profitability of sales of construction materials

Abstract

The study aims to determine how management accounting, cost analysis, and budgeting contribute to cost control, sound pricing decisions, and improved profitability in the construction materials market. Methods – The methodology combines the analysis of selling expense structure, cost classification by responsibility centers and sales channels, and the assessment of commercial efficiency. Full costing and direct costing are applied alongside break-even analysis, activity-based costing (ABC), and activity-based budgeting (ABB). The empirical basis comprises official construction statistics for Kazakhstan for 2023–2025 and a company case study incorporating a six-month operating budget and a three-month cash flow forecast. Results – The analysis identifies the principal cost drivers and reveals differences in the contribution margins generated by individual product groups and sales channels. The findings demonstrate that integrating management accounting with budgeting improves the transparency of selling expenses, strengthens control over deviations, and provides a more reliable basis for pricing and product-mix decisions. Conclusions – The study concludes that an integrated accounting and analytical system can enhance cost management, optimize cash flows, and improve the profitability and financial stability of construction-sec-tor trading enterprises. Its effectiveness can be further strengthened through digital visualization, advanced analytics, and forecasting based on interconnected financial and operational indicators.