FEATURES OF THE FORMATION OF LOGISTICS EXPENSES OF ENTERPRISES UNDER MILITARY CONDITIONS

Abstract

The peculiarities of the formation and functioning of logistics activities during the full-scale invasion of Russia into Ukraine were studied.
 This article highlights the problems of logistics development in Ukraine during the martial law and the prospects for their solution. Considered the problems faced by the Ukrainian logistics business before the full-scale offensive of the Russian Federation. Logistics costs until February 24, 2022 and after were analyzed, relevant conclusions were drawn, namely the unprofitability of Ukrainian enterprises and their crisis situation.
 Attention was also paid to such issues as transportation by land transport and sea vessels - blockade of railways and ports. The consequences of increasing the coefficients of transportation tariffs are highlighted.
 Ukraine is one of the world leaders in the export of grain. But due to Russian aggression, the main logistics route for this product — the Black Sea — was blocked. The mentioned aid from Turkey and the creation of the "Grain Corridor", during which the export of Ukrainian grain became possible. The Grain From Ukraine initiative, which was successfully adopted and agreed upon by the President of Ukraine, Volodymyr Zelenskyi, is a project called "Grain from Ukraine", which aims to provide more than five million people with grain by the end of spring 2023. The future of Ukrainian exports of agricultural products will largely depend on the continuation of the "grain agreement".
 The problems of Ukrainian ports and railways are identified, and alternative ways of moving transport are given. For cross-border transportation, transit routes with countries such as Poland, Hungary, Moldova, Slovakia, and Romania are used.
 The article also mentions business activities in the west, during which investment and fulfillment are increasing. Options for improving the efficiency of logistics supply chains are indicated. It is noted that the situation on the market, both domestic and foreign, changes almost every day, so this trend will continue in the future.
 If the situation with the availability of logistics does not improve, not only the Ukrainian agricultural sector will be at risk, but also the macroeconomic stability of the country, as well as global food security.