Horai O. Accounting for the consequences of military actions and the occupation of state territories

The purpose of the dissertation is to substantiate the theoretical foundations and improve the organizational and methodological provisions of the accounting for the consequences of military actions and the occupation of state territories. The object of the study is business processes and transactions of enterprises that relate to the reflection and overcoming of the consequences of military actions and the occupation of state territories. The subject of the study is the theoretical and organizational-methodological provisions of the accounting for the consequences of military actions and the occupation of state territories. It has been done an assessment of the current conditions of influence of the consequences of military actions and the occupation of state territories on the economic activity of enterprises and the state as a whole that was based on the use of static observation methods, which made it possible to identify their properties that determine the specifics of their management and accounting reflection. The present conditions of the legal regulatory framework for the accounting for the consequences of military actions and the occupation of state territories have been studied, which has proven its versatility (covering various branches of legislation) and revealed the need for the transformation of the inventory procedure, the extension of requisites for primary documentation, the selection of the method of valuation and reflection on accounts and indicators of reporting. It has been substantiated that the current system of normative-legal regulation does not define a complex of organizational and methodical provisions of accounting for the object of research and, accordingly, the procedure for generating information on the status of economic activity in conditions of military actions and the occupation of state territories is not transparent. The identification of the place of the consequences of the military actions and the occupation of the state territories in the system of objects of accounting, which comprise and provide economic activity through the development of an information model of the interaction of enterprises as a result of military actions, has been further developed, which made it possible to identify them in the context of the material, financial and information resources of specified business entities and their impact on business processes. The necessity of taking into account the influence of military actions and the occupation of state territories on the objects of accounting for the purpose of obtaining the reliability of indicators of the efficiency of the use of fixed assets, the assessment of the management of current assets of the enterprise, and therefore the indicators of the efficiency of the production process, has been proved.