The Problems of Perfection and Enhancement of Accounting of Overheads in the Military-Industrial Enterprises
Overhead costs are an obstacle between the customers and the executors of the state defense order. The problem of their reduction was repeatedly highlighted and considered, but, in the absence of a simple decision regarding this issue, it was never solved. In practice, the occurrence of overhead cos...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2019-01-01
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| Series: | Учёт. Анализ. Аудит |
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| Online Access: | https://accounting.fa.ru/jour/article/view/186 |
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| author | Anna Aleksandrovna Bakulina Aleksandr Aleksandrovich Alekseev Pavel Pavlovich Topchii |
| author_facet | Anna Aleksandrovna Bakulina Aleksandr Aleksandrovich Alekseev Pavel Pavlovich Topchii |
| author_sort | Anna Aleksandrovna Bakulina |
| collection | DOAJ |
| description | Overhead costs are an obstacle between the customers and the executors of the state defense order. The problem of their reduction was repeatedly highlighted and considered, but, in the absence of a simple decision regarding this issue, it was never solved. In practice, the occurrence of overhead costs can be associated not only with individual cost centers, but also with a separate group of cost centers, and with the organization as a whole. This complicates the distribution of such costs, and with the simultaneous presence of military products and civil products in the structure of the company’s revenues, such distribution becomes practically impossible due to the strict requirements for keeping records of costs under the state defense order. The assessment of the legal framework for accounting of overhead costs has been carried out in the article, and the bottlenecks of its practical application have been analyzed. The nature of overhead costs, as well as the main directions of the solution to this problem have been formed, which require the necessity of the transformations inside the accounting system from the point of view of organizational and legal forms and accounting methods, as well as urgent changes in the state policy regarding the state defense order. |
| format | Article |
| id | doaj-art-22929ebcc0f74f5dbdba003462acd0a6 |
| institution | DOAJ |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2019-01-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-22929ebcc0f74f5dbdba003462acd0a62025-08-20T02:58:57ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2019-01-0105646910.26794/2408-9303-2017--5-64-69186The Problems of Perfection and Enhancement of Accounting of Overheads in the Military-Industrial EnterprisesAnna Aleksandrovna Bakulina0Aleksandr Aleksandrovich Alekseev1Pavel Pavlovich Topchii2Financial UniversityJSC “KNIITMU”Financial University; LLC ‘Center of property evaluation “MORF”Overhead costs are an obstacle between the customers and the executors of the state defense order. The problem of their reduction was repeatedly highlighted and considered, but, in the absence of a simple decision regarding this issue, it was never solved. In practice, the occurrence of overhead costs can be associated not only with individual cost centers, but also with a separate group of cost centers, and with the organization as a whole. This complicates the distribution of such costs, and with the simultaneous presence of military products and civil products in the structure of the company’s revenues, such distribution becomes practically impossible due to the strict requirements for keeping records of costs under the state defense order. The assessment of the legal framework for accounting of overhead costs has been carried out in the article, and the bottlenecks of its practical application have been analyzed. The nature of overhead costs, as well as the main directions of the solution to this problem have been formed, which require the necessity of the transformations inside the accounting system from the point of view of organizational and legal forms and accounting methods, as well as urgent changes in the state policy regarding the state defense order.https://accounting.fa.ru/jour/article/view/186оборонно-промышленный комплекснакладные расходыоптимизация затратнормированиемалое и среднее предпринимательствоmilitary-industrial complexthe overheadscost optimizationstandardizationsmall and medium enterprises |
| spellingShingle | Anna Aleksandrovna Bakulina Aleksandr Aleksandrovich Alekseev Pavel Pavlovich Topchii The Problems of Perfection and Enhancement of Accounting of Overheads in the Military-Industrial Enterprises Учёт. Анализ. Аудит оборонно-промышленный комплекс накладные расходы оптимизация затрат нормирование малое и среднее предпринимательство military-industrial complex the overheads cost optimization standardization small and medium enterprises |
| title | The Problems of Perfection and Enhancement of Accounting of Overheads in the Military-Industrial Enterprises |
| title_full | The Problems of Perfection and Enhancement of Accounting of Overheads in the Military-Industrial Enterprises |
| title_fullStr | The Problems of Perfection and Enhancement of Accounting of Overheads in the Military-Industrial Enterprises |
| title_full_unstemmed | The Problems of Perfection and Enhancement of Accounting of Overheads in the Military-Industrial Enterprises |
| title_short | The Problems of Perfection and Enhancement of Accounting of Overheads in the Military-Industrial Enterprises |
| title_sort | problems of perfection and enhancement of accounting of overheads in the military industrial enterprises |
| topic | оборонно-промышленный комплекс накладные расходы оптимизация затрат нормирование малое и среднее предпринимательство military-industrial complex the overheads cost optimization standardization small and medium enterprises |
| url | https://accounting.fa.ru/jour/article/view/186 |
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