Furkejuvvon:
| Váldodahkkit: | , , , , |
|---|---|
| Materiálatiipa: | Recurso digital |
| Giella: | ukrainagiella |
| Almmustuhtton: |
Zenodo
2025
|
| Fáttát: | |
| Liŋkkat: | https://doi.org/10.5281/zenodo.15039206 |
| Fáddágilkorat: |
Lasit fáddágilkoriid
Eai fáddágilkorat, Lasit vuosttaš fáddágilkora!
|
Sisdoallologahallan:
- <p>Relevance of the research topic. The article considers key aspects of the classification and<br>accounting of property in military units of the Armed Forces of Ukraine in a special period.<br>Statement of the problem. The main goal of providing servicemen of the Armed Forces of Ukraine<br>with property in a special period is to create conditions that contribute to the effective performance<br>of combat missions and other wartime functions, as well as increase the combat capability of military<br>units. This goal can be achieved by fulfilling an important task facing the financial and economic service<br>of any military unit of the Armed Forces of Ukraine, which is to organize comprehensive and impartial<br>accounting of this property.<br>Setting the goal and objectives of the study. The purpose of the article is to study the theoretical<br>foundations and practical aspects of the classification and accounting of property in military units of<br>the Armed Forces of Ukraine in a special period.<br>The research methodology. The methodological and theoretical basis of the study was the provisions<br>of legislative and regulatory legal acts of Ukraine on accounting for fixed assets, other non–current<br>tangible assets, MSE and inventories in the public sector, as well as scientific publications of domestic<br>scientists and practitioners on accounting for budget funds managers. The following general scientific<br>methods were used in the process: theoretical generalization, system approach; analysis; synthesis.<br>Results of the study. It was established that effective management of material resources is one of<br>the determining factors in maintaining the combat capability of the Armed Forces. The regulatory legal acts<br>that regulate the provision of military personnel with tangible property, as well as the procedure<br>for accounting for this property in the financial and economic services of military units, were analyzed.<br>Attention was focused on the features of the classification of tangible property by purpose, the<br>specifics of its accounting and the application of depreciation to it. The need to improve approaches to<br>accounting and analysis of tangible property was identified, which will ensure increased efficiency in the<br>use of resources in military units.<br>Scope of the results. The results of the study can be used in the practical activities of financial<br>services of military units of the Armed Forces of Ukraine; scientific research of scientific and pedagogical<br>workers of higher education institutions, as well as higher education applicants of the second and third<br>(educational and scientific) levels of higher education.<br>Conclusions. Effective management of material resources is a key factor in ensuring the combat<br>capability of the Armed Forces of Ukraine. Within the framework of the study, the authors identified<br>the features of the classification of tangible property of military units of the Armed Forces of Ukraine<br>depending on its intended purpose. This affects the assignment of property to the appropriate group<br>of assets of the budget manager and determines the specifics of its accounting as other non–current<br>tangible assets, low–value perishable items or stocks. The conclusions obtained can serve as the basis<br>for further research and the development of practical recommendations for improving the accounting<br>of material resources in the defense sector.</p>