The improvement of pricing methods for products of the state defense order

In modern conditions, the expansion of the list of pricing methods for products of the state defense order, taking into account the requirements of separate accounting and justification of deviations in the formation of the actual cost, is of particular importance. The article discusses the main provisions of regulatory legal acts in the field of pricing for products of the state defense order. In addition to the methods of determining the price provided for by the Regulation on state Regulation of Prices, the author suggests using the methods of a normative approach that allow to form the actual cost using deviations from the normative value. An example of the functioning of an organizational mechanism for making adjustments to design and technological documentation and coordinating changes with military acceptance is given. Three lists of cost accounting items are considered: those provided for by the Russian Accounting System, the Tax Code, as well as those provided for by the order of the Ministry of Industry and Trade and the Procedure approved by it. At the same time, it is noted that the methodology of separate cost accounting is an appendix to the order of the head of the enterprise on accounting policy, which requires business entities to comply with the legislation on official secrets in the field of defense.