CONTEMPORARY CHALLENGES IN THE ACCOUNTING OF FORTIFICATION STRUCTURES

Abstract

The article is dedicated to the current issues of accounting for fortifications in the Armed Forces of Ukraine in the context of modern challenges. Fortifications are specific capital construction objects used during military operations to ensure the protection of military units. Their construction takes place under limited time and resources, creating difficulties in their accounting. The relevance of the problem is driven by the urgent need for effective financial resource management and cost accounting for defense infrastructure in the conditions of active hostilities. The article presents the theoretical foundations of accounting for fortifications and examines the problems of the current methodology for accounting for fortifications in the Armed Forces of Ukraine, particularly the accounting for construction costs, depreciation, transfer, and disposal of such objects. The issue of fortification accounting is not widely covered in academic literature, as most studies on military economics focus on macroeconomic aspects of wartime. Based on previous research, it can be argued that there is a need to develop effective methodologies for fortification accounting, taking into account the specifics of wartime and the needs of the defense sector. The article identifies key problems, including the absence of a unified classification and the specific features of fortification valuation. The fortification accounting algorithm proposed in this article serves as a basic tool for cost control under martial law. It includes several key stages, such as determining the initial cost, documenting, and recording in the accounting system. The lack of standardized approaches to accounting for defense infrastructure complicates the process of planning, cost control, and reporting to state authorities, which may negatively affect the effectiveness of defense measures. The need to adapt legislation to wartime conditions and develop new methodological guidelines for accounting for such objects is an important part of this research. Improving the accounting of bunkers during the war requires an integrated approach that includes regulatory changes, technological innovations, and personnel training.