Features of calculation of calculations with suppliers on state (municipal) contracts of budgetary institutions

Abstract

Discussion: the proposed work highlights the main stages of contract work in budget institutions. Problems of formation in the institution of a clearly organized procurement service, which includes all specialists associated with government orders. Consistently considered all stages of the formation and implementation of legal relations in this area: the identification of state needs and the formation of state orders, the placement of government contracts and the conclusion of government contracts, the implementation of contractual (contractual) obligations. The article considers the issues of accounting for settlements on the performance of obligations under state contracts.
Results: accounting in accounting of settlements with suppliers and contractors on state (municipal) contracts is a complex of various scenarios, the development of which depends on the conscientiousness of counterparties and the timeliness of the implementation of state (municipal) contracts.