Separate accounting of revenues and expenses under the state defense order

Today, the current geopolitical situation affects the increase in the level of state control over the targeted spending of budget funds. The subject of the study is separate accounting of revenues and expenses under the state defense order. The purpose of the study is to consider the procedure for receiving revenues, as well as included and excluded expenses in the formation of the cost of products (works, services) supplied under the state defense order. In the process of studying the separate accounting of income and expenses, the logical-structural method and the system approach were used. As a result of the study and analysis of the legislative framework, the concepts of state defense order and the prime contractor were defined. The list of expenses included and excluded when calculating the cost of products (services, works) was considered. The findings of the study can be used by organizations - prime contractors (performers) when organizing the maintenance of separate accounting of income and expenses.