The implementation of estimated cash balance in the management accounting system at enterprises performing the state defense order

The paper analyzes the peculiarities of separate accounting at the enterprises performing the state defense order. The widespread introduction of analytical accounting in the field of state defense order caused by the need to comply with the legislation provides ample opportunity for creating a new management accounting tool termed ‘estimated cash balance’. To apply this indicator effectively, it is proposed to use a special report, which can be easily implemented by automated accounting systems at enterprises. Considering this approach, the estimated cash balance allows one to analyze the financial performance of each order fulfillment, the internal cost accounting, the effectiveness of the policy in the field of allocated (general economic and general production) expenses, investments and inventory management. Based on the above-mentioned indicator, it is possible to create a key performance indicator (KPI) to assess the effectiveness of financial management of an enterprise as a whole.