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This article discusses methods for assessing the market value of land plots used in a comparative and income approaches. The comparative approach includes the sales comparison approach, the method of allocation and the method of distribution. The income approach includes the method of capitalization of land rent, the balance (residual) method and the method of intended use. The work analyzes the content of normative legal acts used to determine the market value of this type of property. Basically this is the provisions of the Guidelines (methodological recommendations) for determining the market value of land plots. As a result of the analysis, the authors suggest the main directions for the development of existing methods used in valuation activities.

Some problems in the materials actual cost accounting caused by the operating methodological and regulatory framework imperfection and discrepancy in the conditions of pricing system reforming and budget rationing in construction are considered in this article. These problems’ influence on the receipt accounting processes and the construction materials use is discussed.