Abstract
The article shows the need to develop recommendations for improving the system of accounting for the use of motor vehicles in units, military units and formations of the National Guard of Ukraine. The solution of the tasks assigned to the National Guard of Ukraine is impossible without the widespread use of motor vehicles. A significant volume of necessary transportations poses tasks for the NGU servicemen related to increasing the efficiency of the use of motor vehicles. The Order of the Commander of the National Guard of Ukraine No. 900 of 27.12.2016 states: "the purpose of motor vehicle support is to achieve maximum efficiency of the use of motor vehicles...". The task of increasing the efficiency of the use of automotive equipment and ensuring a given level of efficiency of its use can be solved by comparing the efficiency indicators of the use of machines. To assess the operation and technical condition of motor vehicles, special indicators are used, such as fleet utilisation rate; working time utilisation rate; mileage utilisation rate; load capacity utilisation rate; speed and others. However, these indicators, neither individually nor in combination, make it possible to assess the effectiveness of the use of motor vehicles of a unit or military unit of the NGU. Therefore, there is a need to obtain a dependence for assessing the efficiency of transportation by military vehicles. It is proposed to use as an indicator of the efficiency of the use of motor vehicles an indicator that allows assessing the level of efficiency of the use of motor vehicles (when using motor vehicles in accordance with the annual plan for the operation and repair of vehicles of a military unit), to determine the impact on the efficiency of of transportations of certain indicators (coefficient of efficiency of transportations) and outline ways to ensure a given level of efficiency of the use of motor vehicles of the National Guard of Ukraine. The proposals for improving the structure of the vehicle operation record card and the summary of vehicle operation allow to improve the accounting of vehicle operation, improve the planning of vehicle operation, analyse and evaluate the results of their use.
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