Digitalization of the process if separate accounting of labor intensity with specific distribution of costs by contracts of state defence order

Haritonov D., Groshev A., Anashkina A., Mukhin I.

Organization of separate cost accounting at the enterprises performing State Defense Order requires the introduction of specialized software-hardware and accounting algorithms. The existing approaches to the formation of the product price contribute to its unjustified overstatement. The peculiarities of state defense contracts dictate the need form enterprises to form reserves, which makes it difficult to keep separate records of labor and materials. The introduction of modern processing equipment increases labor productivity, which requires a review of mechanism for calculating the technological cost in the formulation of the price of the product. The algorithm proposed by the authors allows us to delve the described problems and improve the accuracy of evaluation of planned and actual costs, taking into account possibility of simultaneous processing in the manufacture of high-tech ceramic products. The effectiveness of the algorithm is confirmed by the work on the chemical production of high-tech ceramic products. Functioning of algorithm provides production base domestic platform automated management complex (PAUK) on 1C: Enterprise 8.3, which makes possible the use of enterprises of military-industrial complex.

Keywords:digitalization, separate accounting, state defense order, military-industrial complex.