Operative accounting of cash flows on the projects financed from proprietary funds of an enterprise of the defense and industrial complex

The research is targeted at changing the theoretical and practical approach to planning and accounting of proprietary funds of the current period, formed out of depreciation and a part of the net profit from the previous reporting period. In the current realities, enterprises of the defense complex perform the role of industrial and innovative "locomotive" of the country's economy. Requirements for the financial reporting of defense order performers demand improvement of the methods of reporting and the increase of the information content of accounting registers. The article presents methodological foundations of organizing the operative accounting of proprietary funds of the enterprise. The sources and mechanisms of formation of proprietary funds of the enterprise are considered; the optimal approaches to their accounting are established; the formulas for calculating the planned and actual indicators of proprietary funds of the enterprise in the frameworks of financing each project individually as well as the aggregate values for all projects in general are given. Examples (fragments) of the structure of reports on project financing from proprietary funds, created on the platform of the standard configuration of the computerized accounting system (CAS) and specialized management registers, formed as a result of application of the multi-project method of cash flow accounting are given. Formulas for obtaining planned and actual indicators of proprietary funds are given. Scientific result is a systematization of the approach to the formation of planned and actual indicators of proprietary funds, the creation of methodological foundations of accounting of proprietary funds, considered as a free financial resource of the company's current account.