Abstract
The analysis of divisions and military units’ use in the course of hostilities during the Russian-Ukrainian war allows us to state that one of the main factors that affects the success in completing tasks is the availability of operational samples of weapons and military equipment. At the same time, one of the main sources of serviceable samples of weapons and military equipment being received by units (military units) in the course of hostilities is their return from stationary and mobile repair and restoration military units (units) after carrying out measures to restore them. Accordingly, during the restoration of damaged samples of weapons and military equipment, spare parts, assemblies, aggregates, component equipment, etc. are consumed, that must be purchased from manufacturers, which led to financial and economic costs. Therefore, the work proposes a methodical approach to evaluating the economic efficiency of repairing samples of weapons and military equipment. This approach takes into account two directions: financial and economic costs for the repair of weapons and military equipment in stationary conditions and in mobile repair and restoration military units (subunits). During the repair of weapons and military equipment in stationary conditions, the main financial costs will be directed to: the basic salary of repair specialists, basic materials, spare parts, workshop overheads, general overheads, costs for the development of new types of products and special costs. And during the repair of weapons and military equipment in repair and restoration military units (units), the main costs will be directed to the purchase of new parts, assemblies, units, the cost of depreciation of equipment, the cost of maintaining the personnel of repair specialists, the average cost of the operational kit.
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