Using Digital Technologies to Improve State Policy in the Field of Military Accounting

The article examines the impact of digitalization on the improvement of State policy and military accounting practices in Ukraine. In the context of modern challenges related to armed aggression against Ukraine, the issue of the efficiency of military accounting assumes strategic importance for ensuring national security. The authors emphasize the implementation of the electronic Unified State Register «Oberih», which has become a key stage in the transformation of this area. The work analyzes the current regulatory framework, highlighting the main problems of military accounting in enterprises, including: duplication of functions, excessive bureaucratic burden, and insufficient level of protection of State registers. Based on the analysis, improvements to legislation regarding the reform of the military accounting system, reduction of bureaucratic burden, automation of accounting processes, including the use of the Unified State Web Portal of Electronic Services «Diia», and enhancement of their security are proposed. Particular attention is paid to international experience, which indicates the possibility of simplifying procedures by transferring the responsibility for updating military data from enterprises to employees. In Ukraine, however, the existing system creates additional difficulties for businesses, especially during mobilization. The proposed solutions involve the abolition of the mandatory requirement for enterprises to maintain military records, the improvement of mechanisms for reserving military personnel, and ensuring data protection. This will contribute to the optimization of processes, reduction of risks, and enhancement of the country’s mobilization readiness. The implementation of the proposed measures will allow for the creation of a modern military accounting system focused on efficiency and security, which will be an important step towards strengthening Ukraine’s defense capability and economic stability.