Costing and methods of financial planning in case of directive activities

The article is focused on the method of reverse costing conformable to legislative acts regulating the formation of an economic component of the state defense order in directive planning. It is revealed that existing methods of reverse costing may not be applied by organizations working with directive contracts. The paper presents a sample calculation of a contract price beneficial for a customer and a contractor in the directive conditions. The conducted analysis of calculation methods has revealed that the existing calculation methods cannot be used in enterprises with directive planning, as it does not take into account the above-mentioned characteristics of accounting. This circumstance has led to the need to identify an additional method of calculation of output products with the maximum closest to the stated customer indicators. The developed calculation method can be applicable to all businesses operating with fixed or pre-announced financial indicators in the context of financial planning in case of directive activities.