Zamkova Iryna, Doctor of Economics, professor, professor of the Department of Food and Material Supply, Faculty of Training of Logistics Specialists, Military Academy, Odesa, Ukraine

ORCID ID: 0000-0001-5172-3821
e-mail: iryna_zamkova@meta.ua

Olekhnovych Victor, Colonel, Head of the Department of Food and Material Supply, Faculty of Training of Logistics Specialists, Military Academy, Odesa, Ukraine

ORCID ID: 0000-0001-6114-8154
e-mail: ovd-odessa@ukr.net

Smutok Valentyn, Lieutenant Colonel, Senior Lecturer, Department of Food and Material Supply, Faculty of Logistics Specialist Training, Military Academy, Odesa, Ukraine

ORCID ID: 0000-0001-5535-156Х
e-mail: smutokaudit

Stoliarova Tatiana, Candidate of Technical Sciences, Associate Professor, Associate Professor of the Department of Food and Material Supply, Faculty of Training of Logistics Specialists, Military Academy, Odesa, Ukraine

ORCID ID: 0000-0001-6793-1879
e-mail: stoliartatiana96@gmail.com

Features of Documentation of Operations on Accounting for the Movement of Food Products in Military Units of the Armed Forces of Ukraine

Abstract. Introduction. Foodstuffs are one of the most common and demanded types of reserves of military units of the Armed Forces of Ukraine. Therefore, documenting its movement in business transactions requires special attention due to its impact on the level of vital activity of these budget managers.

Purpose. The purpose of the article is to study and generalize the information component of documentation of food transactions in military units for accounting purposes; to develop a mechanism of formation and movement of food accounting documents in a military unit in terms of the involved structural units.

Results. The article identifies specific features of documentation of the process of accounting for the movement of products during the organization of food for personnel of the Armed Forces of Ukraine in military units, as for budget managers. The stages of documentation of operations with food products in warehouses of military units are summarized. The main groups of accounting documents for the organization of food in military units are determined by the place of their formation, processing and storage. The mechanism of formation and movement of documents for accounting of food products in military units is developed with respect to the structural units involved in this process.

Keywords: documentation; food; military units; accounting; operations; control.

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