War Losses of the Agricultural Sector: Monitoring, Accounting Organization, and Reporting

Abstract

The military aggression of the Russian Federation against Ukraine has led to large-scale destruction of the material base of the agricultural sector, the loss of agricultural machinery, destruction of crops, mining of land, and disruption of production and logistics chains. These consequences have significantly affected food security both in Ukraine and globally. Under the current challenges caused by hostilities, the need for systematic accounting and monitoring of agricultural production losses becomes especially urgent. Such monitoring is essential for further compensation, development of reliable statistics, strategic planning, and ensuring transparency in the management of state and donor resources.

The article explores the theoretical and methodological foundations of organizing the monitoring and accounting of war-related losses in agricultural enterprises. It proposes approaches to classifying losses into direct, indirect, and potential categories and highlights their specific features under conditions of full-scale warfare. The authors analyze the existing gaps in current legislation and regulatory frameworks concerning the recognition of losses caused by emergency events of a military nature. Particular attention is paid to the absence of unified mechanisms for the documentation and assessment of losses, which complicates the process of claiming compensation by affected enterprises.

The study emphasizes the importance of introducing separate sub-accounts into the accounting practices of agricultural enterprises for war-related losses, as well as the need to standardize primary documentation, damage assessment reports, photographic evidence, and expert conclusions. The necessity of creating a state platform or registry for recording losses is substantiated, as it would ensure the reliability and verification of the collected data.

Additionally, the article examines the prospects for digitalizing the processes of accounting and monitoring of losses through the implementation of electronic registries, accounting modules, and analytical dashboards. This would allow real-time tracking, reporting, and improved efficiency of managerial decision-making.