Analysis of methodological providing for accounting and assessment of military costs and losses
Abstract
Purpose: to analyze existing approaches and methods of accounting and assessing the damage caused to the system of the Ministry of Defense of Ukraine as a result of armed aggression.
Method: comparative analysis, induction and deduction.
Findings: An analysis of the methodological base on the accounting and assessment of military costs and losses caused by military actions was carried out, taking into account the International Valuation Standards. Recommendations were provided for the development of unified forms of accounting for losses in the Ministry of Defense system and the expansion of military loss indicators, which will make it possible to determine real damages.
Theoretical implications: The damage assessment methods considered in the article make it possible to choose an appropriate approach for determining military costs and losses, taking into account the purpose and objectives of such an assessment.
Value: The analysis of the current methodology for determining military losses showed a number of shortcomings related to the lack of unified forms of accounting for losses and the need to take into account additional indicators of military costs.
Future research: In further research, it is advisable to consider improving the mechanisms for fixing, accounting and assessing military losses caused by combat operations.
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References
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Copyright (c) 2024 Viktoriia Mogylevska, Viktoriia Sotnyk, Ruslan Kotsiuruba, Zlatina Marchuk

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