DEFENSE PROCUREMENT AS AN OBJECT OF STATE FINANCIAL CONTROL: TRANSFORMATION OF APPROACHES IN THE CONTEXT OF THE LIFE CYCLE

Abstract

The article examines the essence of defense procurement as an object of state financial control, with particular emphasis on its transformation from a narrow procedural understanding as a purchasing process to a comprehensive approach encompassing all stages of the life cycle. It is substantiated that the current regulatory definition of defense procurement does not fully reflect its economic content, as it is effectively limited to the procurement stage, while the same legislative framework simultaneously employs the life-cycle concept of defense-related goods, works, and services. It is demonstrated that this internal inconsistency constrains the scope of state financial control and complicates the formation of an objective assessment of the efficiency of defense resource utilization. The study establishes that defense procurement should not be considered a separate system but rather functions as a specific type of public procurement integrated into the overall public procurement framework. This is evidenced by the use of the electronic procurement system and the existence of numerous regulatory interconnections between the relevant legislative acts. Particular attention is paid to the issues of fragmented information support, limited analytical capabilities, a high level of confidentiality, and corruption risks, which are further exacerbated under wartime conditions and the growing volume of financing in the security and defense sector. Based on a systemic approach, the article proposes an authorial definition of defense procurement as a set of interrelated life-cycle processes, which enables the expansion of the subject area of state control. It is argued that such an approach creates opportunities for comprehensive assessment and state control over the condition and use of defense resources across multiple analytical dimensions at all stages of the procurement life cycle. The obtained results provide a methodological foundation for enhancing the effectiveness of state control and ensuring transparent and integrity-based use of public funds in the defense sector.