МЕТОДОЛОГИЧЕСКИЕ ПРОБЛЕМЫ УПРАВЛЕНИЯ ЗАТРАТАМИ НА ВЫПОЛНЕНИЕ ГОСОБОРОНЗАКАЗА В РАМКАХ РЕАЛИЗАЦИИ ПРОМЫШЛЕННОЙ ПОЛИТИКИ РОССИЙСКОЙ ФЕДЕРАЦИИ

Abstract

The execution of the state defense order (hereinafter referred to as the State Defense Order) is strictly regulated by the state, including the procedure for pricing and calculating the cost of production. Along with this, they practically do not pay attention to the control of the actual cost of the state budget, the analysis of the reasons for exceeding the actual cost from the planned or saving actual costs compared to the planned ones. The actual cost price is always different from the planned (contract). Regulations provide for the possibility of adjusting the price of the state budget by the state. Very often, prices for raw materials, which is an exchange commodity, change. In this case, the adjustment is linked to the exchange indicators, and the actual price of a particular contract may differ significantly from the exchange indicators. Such an adjustment mechanism does not fully compensate for the losses of the enterprise from incorrect cost planning of the state budget. If the goods are not exchange-traded, but in fact there is an increase in prices for raw materials for the State Budget, regulations allow the adjustment of the price of the state budget on the basis of statistical data for similar raw materials. But in this case, the average prices will also be used, and not the actual one from a specific contract. The result is a conflict of interests between the participants in the implementation of the State Budget. The contradiction is solved not with the help of regulations, but with the help of contractual relationships at the stage of the next state budget. The interests of the parties to this conflict are not always fully satisfied. In order to harmonize the relationship in the chain of the customer (state) – contractor (enterprises), it is necessary to develop a fair mechanism for adjusting the cost of the state defense order, which will increase the motivation of enterprises, and allow the state to receive additional tax deductions.