| Issues | Sections | Authors | Keywords |
Article
| Issue: | 2026 №3 (95) |
| Section: | Accounting and Taxation |
| UDK: | 658.7 |
| DOI: | https://doi.org/10.33271/ebdut/95.102 |
| Article language: | Ukrainian |
| Pages: | 102-110 |
| Title: | Specifics of the use of fixed and current assets of transport enterprises in the conditions of martial law in Ukraine |
| Authors: | Dudka T. V., National Transport University, Lavryk H. I., National Transport University, Krivosheieva S. V., National Transport University, Manzhos I. O., National Transport University |
| Annotation: | Methods. The methodological basis of the research comprises the methods of analysis and synthesis. The methods used in the article for conducting research are: analysis, synthesis, system approach, process approach and theoretical generalization - to generalize proposals for forming a sequence of features of the use of production facilities of transport enterprises; structural-logical approach - to assess the effectiveness of the use of production facilities in the conditions of modern realities of the activities of transport enterprises in the context of changes and uncertainty due to military aggression and occupation. Results. The article examines the specific features of the use of production facilities of transport enterprises under martial law in Ukraine. The effective use of fixed assets of transport enterprises of Ukraine under martial law is of critical importance. The transport system provides not only economic processes, but also performs defense functions: evacuation of the population, transportation of humanitarian cargo, military equipment, ammunition, means of providing and supporting critical infrastructure. That is why maintaining the operability of fixed assets is not just a production task, but an element of the country's national security. In modern conditions of martial law, indicators allow us to assess not only the economic return on assets, but also their stability in emergency conditions: intensive operation of spare parts, etc. Novelty. With the beginning of full-scale armed aggression, transport enterprises found themselves in conditions of a sharp deterioration in the external and internal economic environment. In such conditions, the efficiency of using fixed assets (vehicle fleet, repair bases, equipment) directly affects the ability of transport enterprises to continue their activities, perform transportation, and provide for the country's social, production, and defense needs. At the same time, the management of working capital is complicated by the instability of supply, price fluctuations, the need for operational redistribution of stocks, as well as the increased risk of untimely receipt of funds to the budget due to route delays, temporary occupation of certain territories, and other factors of a military nature. Practical value. It consists in creating a system for analyzing the use of fixed assets and increasing the efficiency of their operation in conditions of martial law. |
| Keywords: | Production facilities, Transport system, Efficiency of fixed assets use, Economic recovery, Taxonomic analysis, Passenger traffic dynamics, Accelerated depreciation methods, Investments, Road transport logistics |
| File of the article: | EV20263_102-110.pdf |
| Literature: |
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