صنايع دفاعي و چالشهاي آن براي حسابداري

defence industries and its Challenges in Accountancy

Defense industries have unique features. Defense products are presented in different markets. Among the features of the defense industries are the use of modern, ever-changing technologies, and multi-purpose and multi-product sectors that act under comprehensive rules and regulations. Without considering its unique features, working under such an environment would not he possible, and would involve limitations that face accounting in the defense industry with challenges. Surveys suggest the main challenges confronting accounting in defense industries are as follows: controlling the price, striking a balance between defense goals and needs while observing the related limitations and regulations, a non-competitive environment, confidential information, non-economic considerations like national security, and the difficulties in monitoring the contracts. Observers have presented their views on how to overcome the afore-mentioned challenges that will he elaborated throughout this article. Ways to take on these challenges involve using activity-based price control, computerized information systems of accounting, performance- based contracts, standard final price systems as well as calculating and analyzing deviations.