THE FINANCIAL MECHANISMS FOR STATE DEFENSE ORDERS: CURRENT STATUS AND NEW DEVELOPMENTS

The relevance of the topic stems from the increasingly complex military-political situation and the need to maintain national security and defense via further improvement of fi nancial mechanisms for contracting and implementing the state defense jobs. In this context, the study of fi nancial mechanisms used for contracting and implementation of the defense orders for supply of goods, works and services is taking on special signifi cance. On the basis of the analysis of fi nancial problems regarding dynamics and execution of the state defense orders, it has been found that the price estimates for long-term developments of equipment and weapons are extremely optimistic. Through application of methods of content analysis of legal acts, scientifi c articles, publications and periodicals, the study identifi es and describes a number of fi nancial mechanisms for generation and execution of the state defense orders. In particular, it identifi es the following groups of fi nancial instruments: state regulation of prices for the products executed within the defense order by applying estimated fi xed price and recoverable costs; determining the target price for a state defense order using direct methods of allocation of costs to the cost of a particular product; state guarantees for defense orders; pricing military products; placement of state orders for purchase and implementation of defense jobs at defense-industrial complex production facilities. The paper provides recommendations aimed at improving fi nancial mechanisms for generation and execution of defense orders. 

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