Abstract
In this study, a set of the consequences of conducting military combat operations in the active phase on the territory of Ukraine on the economic sphere of the latter's life is determined. Based on the identification of user requests regarding the consequences of emergency situations through the justification of their impact on analytical indicators, the current state of accounting was evaluated as an information basis for analysis and, collectively, as a system for generating information for making managerial decisions by users of various fields. As a result, it is established that the current organizational and methodological provisions of accounting do not meet such requests and their inability to generate information for managing economic activities in the context of military operations. Promising areas of development of accounting in the context of conducting military operations are identified, such as: recognition of the consequences of military operations in accounting, development of a system for documenting such consequences, assessment of such consequences, a mechanism for restoring accounting, legal, personnel and technological documentation lost as a result of military operations, accounting of assets and liabilities in terms of reflecting the consequences of military operations. Regarding the analytical component of enterprise management in the conditions of military operations, promising areas are: analysis of the cost of the enterprise (reduction), analysis of the material and non-material damage caused, analysis of the competitive stability of enterprises (reduction), analysis of the economic security of the enterprise and analysis of the probability of its bankruptcy.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
More From: Problems of Theory and Methodology of Accounting, Control and Analysis
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.