Digital Transformation of the Accounting and Documentation System for the Movement of Military Property in a Military Unit
Abstract
Purpose. To provide a theoretical generalization and practical substantiation of approaches to the organization, accounting, and documentary support of military property movement in units of the Armed Forces of Ukraine, as well as to identify directions for improving these processes in the context of military logistics digitalization and adaptation to NATO standards.
Method. The study employs analysis and synthesis of regulatory documents and scientific literature, a systems approach, structural-functional analysis, comparative analysis, content analysis, and the generalization of practical experience.
Findings. The study established that the military property accounting system covers all stages of the property life cycle and ensures effective control over material resources. Key challenges were identified, including the predominance of paper-based documentation, duplication of accounting operations, insufficient integration of information resources, and limited capabilities for monitoring property movement. Directions for digital transformation are substantiated through the implementation of Logistics Information Systems, ERP solutions, RFID technologies, and the NATO Codification System.
Theoretical implications. The study advances scientific approaches to the management of material resources in military units by incorporating contemporary concepts of military logistics and digital resource management.
Practical Implications. The findings can be applied to modernize military property accounting systems and support the digital transformation of logistics processes.
Originality/Value: A conceptual model for the digital transformation of the military property accounting system has been developed. The model integrates accounting, logistics, and analytical processes based on the principles of Logistics Information Systems, Asset Visibility, and the NATO Codification System. In addition, a prioritization framework for digitalization measures is proposed.
Research limitations/Future research: The study is primarily theoretical and analytical in nature. Future research should focus on evaluating the effectiveness of ERP systems and the implementation of automatic resource identification technologies.
Paper type: Theoretical paper with elements of comparative, regulatory, and applied analysis.
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References
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