Military actions as determinants of influence on accounting and analytical support for the management of industrial enterprises in Ukraine

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.