Введение. Логистику закупок на производственных предприятиях, вовлеченных в процесс и получающих государственное финансирование в системе гособоронзаказа, направленного на поддержание военного потенциала государства, принято рассматривать через призму военно-научных, военно-экономических и военно-производственных возможностей государства на содержание и развитие вооружённых сил. Специфика осуществления таких закупок для вооруженных сил, а также для предприятий необходимых для организации производства ресурсов, услуг и работ заключается в дополнительных рисках, которые необходимо вовремя выявлять и предотвращать, так как они могут нанести вред не только экономической безопасности отдельных предприятий, но и нанести вред обороноспособности страны. Несмотря на то, что регламенты и процедуры заключения и выполнения гособоронзаказа строго прописаны в современном законодательстве, представленном широким перечнем федеральных законов и других нормативно-правовых актов (44 -ФЗ, 223-ФЗ, 275-ФЗ, Приказ 334, Постановление 1465 и др.), в силу противоположности интересов Заказчика и Исполнителя и необходимости соблюдения принципа секретности имеют место нарушения административного и уголовного характера в управлении материальными, финансовыми и информационными потоками. В этих условиях применение субъектами системы гособоронзаказа заказчиками и исполнителями логистического подхода управления материальными, информационными и финансовыми ресурсами позволит усилить контроль и надзор на всех этапах реализации ГОЗ и предотвратить потенциальные угрозы и нарушения. Данные и методы. В статье исследуется логистика реализации основных задач гособоронзаказа по стадиям его заключения и исполнения, включающая методы контроля процессов государственных закупок для обеспечения экономической безопасности с учетом специфики распределения бюджетных средств среди основных субъектов, занимающих монопольное положение. В процессе исследования проблем логистики гособоронзаказа был предложен системный подход, в соответствии с которым выделено три основных подсистемы: подсистема государственного заказчика, подсистема головного исполнителя и подсистема кооперации головного исполнителя, взаимодействие между которыми осуществляется через финансовые отношения. Полученные результаты. В статье предложен комплексный подход к организации контроля и надзора движения финансовых ресурсов между подсистемами системы гособоронзаказа. Заключение. Результаты исследования могут быть использованы в качестве теоретической основы для совершенствования логистики в гособоронзаказе. Материал представляет интерес как для государственных заказчиков, так и для руководителей и специалистов предприятий ОПК, являющихся головными исполнителями гособоронзаказа. Introduction. Procurement logistics at manufacturing enterprises involved in the process and receiving state funding in the system of state defense orders aimed at maintaining the military potential of the state is usually considered through the prism of military-scientific, military-economic and military-production capabilities of the state for the maintenance and development of the armed forces. The specifics of such purchases for the armed forces, as well as for enterprises necessary for the organization of production of resources, services and works, are additional risks that need to be identified and prevented in time, since they can harm not only the economic security of individual enterprises, but also harm the country's defense capability. Despite the fact that the regulations and procedures for concluding and executing a state defense order are strictly prescribed in modern legislation, represented by a wide list of federal laws and other regulatory legal acts ( 44-FZ, 223-FZ, 275-FZ, Order 334, Resolution 1465, etc.), due to the opposite interests of the Customer and the Contractor and the need to comply with the principle of secrecy, there are violations of an administrative and criminal nature in the management of material, financial and information flows. Under these conditions, the use by the subjects of the state defense order system by customers and performers of the logistics approach to managing material, information and financial resources will strengthen control and supervision at all stages of the implementation of the state defense order and prevent potential threats and violations. Data and methods. The article examines the logistics of implementing the main tasks of the state defense order by the stages of its conclusion and execution, including methods of controlling public procurement processes to ensure economic security, taking into account the specifics of the distribution of budget funds among the main subjects occupying a monopoly position. In the process of studying the problems of logistics of the state defense order, a systematic approach was proposed, according to which three main subsystems were identified : the subsystem of the state customer, the subsystem of the head contractor and the subsystem of cooperation of the head contractor, the interaction between which is carried out through financial relations. The results obtained. The article offers a comprehensive approach to the organization of control and supervision of the movement of financial resources between the subsystems of the state defense order system. Conclusion. The results of the study can be used as a theoretical basis for improving logistics in the state defense order. The material is of interest both for state customers and for managers and specialists of defense industry enterprises who are the main executors of the state defense order.
Reducing the cost of production makes it possible to sell at lower prices, which is one of the main factors in the growth of sales. In turn, the increase in sales determines the positive dynamics of the volume of production, which entails a decrease in specific fixed and variable costs. The costs increase if the resources are used inefficiently. It is necessary to raise prices, which will negatively affect sales volumes. To get beyond the conditionally closed circle indicated above, it is necessary to ensure exponential development, which in the short term leads to deterioration of financial results compared to the linear development model, but strategically creates opportunities for a significant increase in production and financial results. For this purpose, the composition and cost structure of food industry enterprises should ensure the creation and use of innovative potential in the direction of technological, organizational, marketing and environmental innovations. Resource-saving technologies, lean manufacturing, the production of ecoproducts, the active promotion of Russian competitive products in foreign markets are relevant innovations, but there are also ways to ensure food security and, based on this, they increase the economic security of enterprises, regions, and the country. It is important to strive to increase indicators of profit and profitability along with an increase in value added by reducing the material consumption of production while increasing the share of depreciation of fixed assets and intangible assets, as well as wages in the cost of food production. The seasonality of food production and short storage time are the reason for the increase in the cost of using logistics infrastructure facilities. Management of a food production enterprise requires a comparative analysis of the costs of outsourcing or storing and lending stocks. The current cost structure for innovation is unbalanced. The acquisition of machinery and equipment without appropriate investments in technology and personnel does not provide the desired market effect.