Abstract:

To calculate the cost of a state order by financial department, standard cost accounting methods are used: Direct costing, Standard costing, costing by type of activity. Enterprises that work with government orders often use standard cost accounting methods that do not allow us to formulate unambiguous conclusions about the profitability of an order, so reengineering of accounting processes based on the lean concept is a promising decision. In the course of studying the existing practices of organizing cost accounting for the execution of a state order, it was revealed that the key issues are the methodology for calculating costs and the most efficient use of resources. The total price of the order and the profitability of working with state customers depend on how justified the company execute the state order costing. In this regard, the results of the study may be useful to professional accountants, auditors, participants in public procurement, contract managers and economists