Regulation of accounting under the state defense order

Under modern conditions, the fulfillment of the state defense order imposes on the main contractors (contractors) a significant range of additional responsibilities compared to the usual deliveries of products within the framework of the state order (keeping separate records, the obligation to justify prices for products, the use of mandatory conditions in contracts). The subject of the study is the regulatory framework for accounting under the state defense order. The purpose of the study is to consider the normative and legal acts of the Legislation of the Russian Federation in the sphere of state defense procurement. In the process of studying the normative and legal regulation of the state defense procurement, the logical-structural method and the system approach were used. As a result of the study and analysis of the legislative framework, the methods for determining the permissible amounts of profit under contracts concluded under the state defense procurement, penalties for non-compliance with the norms of the Legislation in the sphere of state defense procurement, common mistakes made by organizations when forming a set of supporting documents were considered. The findings of the study can be used by organizations - prime contractors (contractors) when intending to conclude a contract within the framework of the state defense procurement and choosing a method for determining the contract price.