Accounting for property of military units of the Armed Forces of Ukraine in a special period

Relevance of the research topic. The article considers key aspects of the classification andaccounting of property in military units of the Armed Forces of Ukraine in a special period.Statement of the problem. The main goal of providing servicemen of the Armed Forces of Ukrainewith property in a special period is to create conditions that contribute to the effective performanceof combat missions and other wartime functions, as well as increase the combat capability of militaryunits. This goal can be achieved by fulfilling an important task facing the financial and economic serviceof any military unit of the Armed Forces of Ukraine, which is to organize comprehensive and impartialaccounting of this property.Setting the goal and objectives of the study. The purpose of the article is to study the theoreticalfoundations and practical aspects of the classification and accounting of property in military units ofthe Armed Forces of Ukraine in a special period.The research methodology. The methodological and theoretical basis of the study was the provisionsof legislative and regulatory legal acts of Ukraine on accounting for fixed assets, other non–currenttangible assets, MSE and inventories in the public sector, as well as scientific publications of domesticscientists and practitioners on accounting for budget funds managers. The following general scientificmethods were used in the process: theoretical generalization, system approach; analysis; synthesis.Results of the study. It was established that effective management of material resources is one ofthe determining factors in maintaining the combat capability of the Armed Forces. The regulatory legal actsthat regulate the provision of military personnel with tangible property, as well as the procedurefor accounting for this property in the financial and economic services of military units, were analyzed.Attention was focused on the features of the classification of tangible property by purpose, thespecifics of its accounting and the application of depreciation to it. The need to improve approaches toaccounting and analysis of tangible property was identified, which will ensure increased efficiency in theuse of resources in military units.Scope of the results. The results of the study can be used in the practical activities of financialservices of military units of the Armed Forces of Ukraine; scientific research of scientific and pedagogicalworkers of higher education institutions, as well as higher education applicants of the second and third(educational and scientific) levels of higher education.Conclusions. Effective management of material resources is a key factor in ensuring the combatcapability of the Armed Forces of Ukraine. Within the framework of the study, the authors identifiedthe features of the classification of tangible property of military units of the Armed Forces of Ukrainedepending on its intended purpose. This affects the assignment of property to the appropriate groupof assets of the budget manager and determines the specifics of its accounting as other non–currenttangible assets, low–value perishable items or stocks. The conclusions obtained can serve as the basisfor further research and the development of practical recommendations for improving the accountingof material resources in the defense sector.