MILITARY ACCOUNTING AT THE ENTERPRISE: THEORY AND PRACTICE

Abstract

The issue of keeping military records at the enterprise has become one of the top pressing issues in the personnel field since the declaration of martial law in Ukraine. The reason was the norms and requirements for employers introduced by the latest legislative acts on military accounting. They have changed significantly in recent years and are mandatory for all enterprises, institutions, organizations and authorities. In a country where the war continues, it is quite logical that the rules of military registration and mobilization are changed and adjusted. The purpose of the article is to study, research, and improve certain issues related to keeping military records at an enterprise in Ukraine during martial law. This article examines the procedure for keeping military records at an enterprise in 2024 and reveals the key aspects of keeping military records that have changed significantly in recent years and are mandatory for all enterprises, institutions, organizations, and authorities. The main stages of the implementation of military accounting at the enterprise are analyzed, the Basic list of documents on military accounting at the enterprise is described. The Procedure for internal verification of documents of conscripts and the Procedure for external verification of documents of conscripts with the Territorial Center for Manpower and Social Support have been disclosed. Internal and external reconciliation is carried out in order to ensure reliable and up-to-date information regarding the registration data of conscripts, reservists and conscripts (education, marital status, place of registration (residence). Such reconciliations are carried out according to schedules. Algorithms and terms of interaction of the enterprise with the Territorial center of procurement and social support have been built. The practical value of this study is that today every enterprise, regardless of its size and field of activity, can use the proposed algorithms to ensure proper accounting of its employees who are subject to military registration. Violation of the Military Accounting Rules and failure to comply with legal requirements may result in significant fines and other negative consequences.