The Problems of Perfection and Enhancement of Accounting of Overheads in the Military-Industrial Enterprises

Abstract

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.