Methodological Support for Separate Accounting of the Performance of State Defense contractors (SDc)
Currently, the Russian Federation invests heavily in the production of products under the state defense order (hereinafter — SDO). The head executors and executors of the state budget are obliged to ensure separate accounting of the results of financial and economic activities for each state contrac...
| Główni autorzy: | , |
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| Format: | Artykuł |
| Język: | Russian |
| Wydane: |
Government of Russian Federation, Financial University
2020-01-01
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| Seria: | Учёт. Анализ. Аудит |
| Hasła przedmiotowe: | |
| Dostęp online: | https://accounting.fa.ru/jour/article/view/291 |
| _version_ | 1826566845602201600 |
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| author | N. T. Labyntsev P. V. Kolesnik |
| author_facet | N. T. Labyntsev P. V. Kolesnik |
| author_sort | N. T. Labyntsev |
| collection | DOAJ |
| description | Currently, the Russian Federation invests heavily in the production of products under the state defense order (hereinafter — SDO). The head executors and executors of the state budget are obliged to ensure separate accounting of the results of financial and economic activities for each state contract. The article is devoted to the development of methodological support for separate accounting of performance at enterprises which are the executors of the state budget. The research methodology is an analysis of existing methodological approaches to separate accounting of financial results of the SDO and the construction of the author’s own methodology on their basis. The article offers recommendations on the organization and methodology of separate accounting of the results of financial and economic activity by the organizations-executors of the SDO. The author’s definition of the term “separate accounting of the results of financial and economic activities in SDO” is given. The form of the register of accounting for grouping of the actual costs for execution of the SDO is developed. The developed recommendations for management job order costing accounting, clearance accounting, classification of costs by types, and the formation of registers of analytical accounting will allow the organizations-executors of the SDO to keep separate records in accordance with the regulatory requirements and to obtain information on the financial results of each contract at any given time. |
| first_indexed | 2024-04-10T04:04:03Z |
| format | Article |
| id | doaj.art-9e3d32fcb51a40ef92922c162d73bf1d |
| institution | Directory Open Access Journal |
| issn | 2408-9303 2619-130X |
| language | Russian |
| last_indexed | 2025-03-14T10:58:07Z |
| publishDate | 2020-01-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj.art-9e3d32fcb51a40ef92922c162d73bf1d2025-03-02T10:45:45ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2020-01-0166677510.26794/2408-9303-2019-6-6-66-75283Methodological Support for Separate Accounting of the Performance of State Defense contractors (SDc)N. T. Labyntsev0P. V. Kolesnik1Rostov State University of EconomicsPJSC “RostvertolCurrently, the Russian Federation invests heavily in the production of products under the state defense order (hereinafter — SDO). The head executors and executors of the state budget are obliged to ensure separate accounting of the results of financial and economic activities for each state contract. The article is devoted to the development of methodological support for separate accounting of performance at enterprises which are the executors of the state budget. The research methodology is an analysis of existing methodological approaches to separate accounting of financial results of the SDO and the construction of the author’s own methodology on their basis. The article offers recommendations on the organization and methodology of separate accounting of the results of financial and economic activity by the organizations-executors of the SDO. The author’s definition of the term “separate accounting of the results of financial and economic activities in SDO” is given. The form of the register of accounting for grouping of the actual costs for execution of the SDO is developed. The developed recommendations for management job order costing accounting, clearance accounting, classification of costs by types, and the formation of registers of analytical accounting will allow the organizations-executors of the SDO to keep separate records in accordance with the regulatory requirements and to obtain information on the financial results of each contract at any given time.https://accounting.fa.ru/jour/article/view/291 orderproductioncostaccountingaccounting methodaccounting registerprimary documentationclassification of costsorder carddirect costsindirect costsfinancial result |
| spellingShingle | N. T. Labyntsev P. V. Kolesnik Methodological Support for Separate Accounting of the Performance of State Defense contractors (SDc) Учёт. Анализ. Аудит order production cost accounting accounting method accounting register primary documentation classification of costs order card direct costs indirect costs financial result |
| title | Methodological Support for Separate Accounting of the Performance of State Defense contractors (SDc) |
| title_full | Methodological Support for Separate Accounting of the Performance of State Defense contractors (SDc) |
| title_fullStr | Methodological Support for Separate Accounting of the Performance of State Defense contractors (SDc) |
| title_full_unstemmed | Methodological Support for Separate Accounting of the Performance of State Defense contractors (SDc) |
| title_short | Methodological Support for Separate Accounting of the Performance of State Defense contractors (SDc) |
| title_sort | methodological support for separate accounting of the performance of state defense contractors sdc |
| topic | order production cost accounting accounting method accounting register primary documentation classification of costs order card direct costs indirect costs financial result |
| url | https://accounting.fa.ru/jour/article/view/291 |
| work_keys_str_mv | AT ntlabyntsev methodologicalsupportforseparateaccountingoftheperformanceofstatedefensecontractorssdc AT pvkolesnik methodologicalsupportforseparateaccountingoftheperformanceofstatedefensecontractorssdc |