ACCOUNTING AND ANALYTICAL SUPPORT OF ECONOMIC SAFETY AT THE ENTERPRISE WHEN PERFORMING THE STATE DEFENCE PROCUREMENT ACQUISITION


Korneeva T.A., Svetkina I.A., Arkhipov N.A.

Accounting and analytical support of economic security (AASES) of the enterprise (the lead executor) when performing the state defense procurement acquisition (SDPA) is the basis for strategic planning, lean production, continuous operation of the enterprise. The characteristic feature of the activities of enterprises when performing the state defense procurement acquisition is the constant real-time monitoring of information on planned and actual costs, payments and other facts of economic life within the framework of the state defense procurement acquisition. Keywords: economic security, chief executor, state defense procurement acquisition, separate accounting, costs, bank support, accounting policy. Highlights: systematized approaches and conditions for accounting and analytical support for each state defense procurement acquisition in compliance with the requirements of legislation, supervisory bodies, structural features while performing state defense procurement acquisition; the structural elements of individual stages of accounting and analytical support of economic security while performing state defense procurement acquisition have been determined and justified; the analysis of requirements for the formation of accounting policies and proposals for the analytical reflection of all events, transactions related to state defense procurement acquisition; the adapted methodology for conducting separate analysis of costs and production and financial results for each state defense procurement acquisition from the chief executor; The practical value of the obtained results is determined, and the value is to develop the scientific and methodical apparatus that allows ensuring the economic safety of the chief executor by solving applied problems of accounting, control and analysis of separate analysis of costs and production and financial results for each state defense procurement acquisition.

Tatyana A. Korneeva, Doctor of Economics, Professor; Irina A. Svetkina, Candidate of Economics, Associate Professor; Natalia A. Arkhipova, Candidate of Economics, Associate Professor - Samara State University of Economics.


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