FEATURES OF THE DISPLAY OF ACCOUNTING FOR LOGISTICS
OPERATIONS IN MARTIAL LAW CONDITIONS

Volodymyr MARCHUK

National Technical University of Ukraine

«Igor Sikorsky Kyiv Polytechnic Institute», Kyiv

https://orcid.org/0000-0003-0140-5416

Olha BONDARENKO

Taras Shevchenko National University of Kyiv, Kyiv

https://orcid.org/0000-0002-6546-7336

Oleh HARMASH

National Technical University of Ukraine

«Igor Sikorsky Kyiv Polytechnic Institute», Kyiv

https://orcid.org/0000-0003-4324-4411

DOI: http://doi.org/10.34025/2310-8185-2025-4.100.08

Keywords: accounting, taxation, reporting, taxes, logistics operations, transport, corporate reporting, sustainable development reporting.

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Summary

Martial law in Ukraine creates constant challenges for logistics companies related to the quality and timely provision of services. Due to the closure of air traffic, limited access to seaports and safe navigation, the entire volume of transportation is carried out exclusively by road and rail transport. Ukrainian enterprises are almost constantly under enemy attacks and shelling, which leads to damage and destruction of the logistics infrastructure of business entities and the cargo of client enterprises. Some logistics companies undertake to compensate their customers for these losses, some refer to force majeure circumstances. It should be noted that accounting for logistics operations is a constant procedure for registering, reflecting and summarizing information on these processes. In addition, based on the consolidated accounting indicators, internal and external users of financial reporting can analyze the activities of the logistics industry entity.

The purpose of the study is to reveal the accounting processes of logistics operations under martial law. In the process of writing the article, the norms of current legislation on accounting, taxation, reporting and statistical materials of the State Statistics Service of Ukraine were analyzed. The study showed that during martial law, logistics companies continue to operate despite all the risks of military aggression. The search for new alternative delivery routes, stopping transport during curfew hours, queues at the state border, placing cargo in transit warehouses for its complete and safe delivery requires an increase in time and cost of service. Accounting processes related to the reflection of logistics processes require constant adjustment for their correct reflection in the financial, corporate and tax reporting of business entities.

The results of the study may be useful to domestic and foreign specialists who provide logistics services in Ukraine. The article analyzes the norms of European and Ukrainian legislation regarding the formation of a Report on the sustainable development of an enterprise. The implementation of contractual relations by logistics companies during martial law is a zone of constant risk of loss of non-current assets due to shelling, fulfillment of contract terms for transportation to areas of combat clashes and mined territories. Therefore, the reflection of logistics operations in the accounting of Ukrainian enterprises requires constant implementation and control.

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Biographies of authors:

Volodymyr MARCHUK,

National Technical University of Ukraine

«Igor Sikorsky Kyiv Polytechnic Institute»

Doctor of Technical Sciences, Professor

Olha BONDARENKO,

Taras Shevchenko National University of Kyiv

Candidate of Economic Sciences, Associate Professor

Oleh HARMASH,

National Technical University of Ukraine

«Igor Sikorsky Kyiv Polytechnic Institute»

Candidate of Economic Sciences, Associate Professor

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