БУХГАЛТЕРСЬКИЙ ОБЛІК ПРОЦЕСІВ ВІДНОВЛЕННЯ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ НА БЕЗПЕЧНИХ ТЕРИТОРІЯХ

Abstract

The article discusses the issue of resuming the work of an industrial enterprise after evacuation, which is a complex and multi-stage process. Most stakeholders of an industrial enterprise are interested in information about this process. To date, the state has organized a number of projects related to the relocation of business and the restoration of its work in safe territories. The protracted war in the east of the country and the full-scale invasion led and leads to huge economic, social, cultural and ideological losses. The loss of life, the destruction of infrastructure, economic decline and the decline of a large part of the territory force us to make quick decisions about the resumption of business activities in territories that are safe. During the war, companies had to face such problems as changes in the logistics of goods, significant price increases, many customers leaving or losing their ability to pay, shortages in the labor market in difficult regions and oversaturation in safe ones, storage problems. It is especially difficult to forecast demand for those companies that sold services or goods that are not essential, or even luxury. Reconstruction also depends on many factors. The most influential of them will be damaged infrastructure, market deficiencies labor, complicated ways of fundraising, expensive and complex logistics, search new sales markets and complicated competition on them. According to forecasts of Ukrainian enterprises, the problem is during the reconstruction period there will also be a search for new suppliers and new locations for business, esp network enterprises, as well as establishing new processes and methods production The following are the key accounting problems of the process of restoring the company’s activities in safe territories: first, the accounting of the property that was evacuated and put into operation; secondly, the accounting of expenses for the restoration of the work of the industrial enterprise; thirdly, accounting of premises and land plots received for use under the state support program. Solving the above-mentioned issues will allow for the formation of comprehensive information support for making management decisions regarding the restoration of the enterprise’s work in safe territories.