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{"id":19725,"date":"2025-02-05T11:30:11","date_gmt":"2025-02-05T09:30:11","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=19725"},"modified":"2025-02-10T12:14:30","modified_gmt":"2025-02-10T10:14:30","slug":"features-of-documentation-of-operations","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/features-of-documentation-of-operations\/","title":{"rendered":"Zamkova Iryna.,Olekhnovych V., Smutok V., Stoliarova T. Features of Documentation of Operations on Accounting for the Movement of Food Products in Military Units of the Armed Forces of Ukraine"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n
JEL Classification: <\/strong>M41<\/i><\/span><\/td>\nDOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V48(2024)-05<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]Zamkova Iryna, <\/b>Doctor of Economics, professor, professor of the Department of Food and Material Supply, Faculty of Training of Logistics Specialists, Military Academy, Odesa, Ukraine<\/span><\/p>\n

ORCID ID:<\/strong> 0000-0001-5172-3821<\/span><\/a>
\ne-mail: <\/strong>iryna_zamkova@meta.ua<\/span><\/a><\/p>\n

Olekhnovych Victor, <\/b>Colonel, <\/b>Head of the Department of Food and Material Supply, Faculty of Training of Logistics Specialists, Military Academy, Odesa, Ukraine<\/span><\/p>\n

ORCID ID:<\/strong> 0000-0001-6114-8154<\/span><\/a>
\ne-mail: <\/strong>ovd-odessa@ukr.net<\/span><\/a><\/p>\n

Smutok Valentyn, <\/b>Lieutenant Colonel, Senior Lecturer, Department of Food and Material Supply, Faculty of Logistics Specialist Training, Military Academy, Odesa, Ukraine<\/span><\/p>\n

ORCID ID:<\/strong> 0000-0001-5535-156\u0425<\/span><\/a>
\ne-mail: <\/strong>smutokaudit<\/span><\/a><\/p>\n

Stoliarova Tatiana, <\/b>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<\/span><\/p>\n

ORCID ID:<\/strong> 0000-0001-6793-1879<\/span><\/a>
\ne-mail: <\/strong>stoliartatiana96@gmail.com<\/span><\/a><\/p>\n

 <\/p>\n

Features of Documentation of Operations on Accounting for the Movement of Food Products in Military Units of the Armed Forces of Ukraine<\/b><\/h2>\n

Abstract.<\/em><\/strong> Introduction. <\/strong><\/em>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.<\/span><\/i><\/p>\n

Purpose<\/i><\/b>. 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.<\/span><\/i><\/p>\n

Results<\/i><\/b>. 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.<\/span><\/i><\/p>\n

Keywords:<\/i><\/b> documentation; food; military units; accounting; operations; control.<\/span><\/i><\/strong><\/em><\/p>\n

References:<\/strong><\/p>\n

    \n
  1. Ministry of defence of Ukraine. (2020). On approval of the procedure for applying the food product catalog. \u2116 140. https:\/\/zakon.rada.gov.ua\/laws\/show\/z0444-20#Text.<\/span><\/li>\n
  2. MOGOL ALPHA. (2024). Primary documents in accounting 2024. https:\/\/www.mogol-alfa.com.ua\/ua\/buhgalterski-novini\/pervinni-dokumenti-v-buhgalterskomu-obliku\/.\u00a0<\/span><\/li>\n
  3. Ministry of defence of Ukraine (2017). On approval of the Instructions on accounting for military property in the Armed Forces of Ukraine. \u2116 440. https:\/\/zakon.rada.gov.ua\/laws\/show\/z1192-17#Text.<\/span><\/li>\n
  4. Ministry of Finance of Ukraine (2017). On approval of standard forms of memorial orders, other accounting registers of public sector entities and the procedure for their compilation. \u2116 755. https:\/\/zakon.rada.gov.ua\/laws\/show\/z1692-22#Text.\u00a0<\/span><\/li>\n
  5. Shara, Ye.Iu., Andriienko, O. M. & Zhydeieva, L. I. (2011). Bukhhalterskyi oblik u biudzhetnykh ustanovakh i orhanizatsiiakh [Accounting in budgetary institutions and organizations]. Navch. posib. K.: Tsentr uchbovoi literatury, 440 s.<\/span><\/li>\n
  6. Cabinet of Ministers of Ukraine (2024). On approval of the Procedure for the return (replacement) of unsuitable and unsafe food products. \u2116 1347. https:\/\/zakon.rada.gov.ua\/laws\/show\/1347-2024-%D0%BF#Text.<\/span><\/li>\n
  7. Komar, O.O. & Mashchenko, K.S. (2011). Osoblyvosti obliku produktiv kharchuvannia v biudzhetnykh ustanovakh [Features of food accounting in budget institutions] https:\/\/www.rusnauka.com\/11_NPE_2012\/Economics\/7_108144.doc.htm.<\/span><\/li>\n
  8. Pomircha, O. (2022). Inventory Of Military Property In The Armed Forces Of Ukraine And Study Of Its Results When Conducting Forensic Economic Expertise. Economy and Society, (42). https:\/\/doi.org\/10.32782\/2524-0072\/2022-42-49. https:\/\/doi.org\/10.32782\/2524-0072\/2022-42-49.<\/span><\/li>\n
  9. Ministry of defence of Ukraine (2021). On approval of the Procedure for writing off military property in the Armed Forces of Ukraine and the State Special Transport Service. \u2116 81. https:\/\/zakon.rada.gov.ua\/laws\/show\/z0655-21#Text.\u00a0<\/span><\/li>\n
  10. Cabinet of Ministers of Ukraine (2000). On approval of the Regulation on the inventory of military property in the Armed Forces. \u2116\u00a0748. https:\/\/zakon.rada.gov.ua\/laws\/show\/748-2000-%D0%BF#Text.\u00a0<\/span><\/li>\n
  11. Ksonzhyk, I.V. (2022).Tsyfrovizatsiia oblikovoho protsesu v ustanovakh derzhavnoho sektoru Ukrainy [Digitalization of the accounting process in public sector institutions of Ukraine]. Umovy ekonomichnoho zrostannia v krainakh z rynkovoiu ekonomikoiu : materialy XV Mizhnarodnoi naukovo-praktychnoi konferentsii 21-22 kvitnia 2022 r. m. Pereiaslav. S. 72-74.<\/span><\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received:<\/strong> 24 December 2024<\/span><\/p>\n

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    Zamkova Iryna.,Olekhnovych V., Smutok V., Stoliarova T. (2024). Features of Documentation of Operations on Accounting for the Movement of Food Products in Military Units of the Armed Forces of Ukraine. Modern Economics, 48(2024), 38-46. DOI: https:\/\/doi.org\/10.31521\/modecon.V48(2024)-05.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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    [vc_row][vc_column][vc_column_text] JEL Classification: M41 DOI: https:\/\/doi.org\/10.31521\/modecon.V48(2024)-05 [\/vc_column_text][vc_column_text]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
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