# 69 353-358 View full article

УДК 355.253.2:005.95/.96

DOI: https://doi.org/10.36887/2415-8453-2025-2-69

Pravdyvets Oleksandr,
Ph.D. (Military Sciences), Associate Professor of the Department of Management of Financial and Economic Security of the Scientific and Educational Institute of Security Management,
University of Economics and Law «KROK»,
https://orcid.org/0000-0001-5242-9683

JEL classification: J24, M50, M51, H11

The article discusses the problems of developing scientific and methodological tools for assessing the qualifications of military accounting inspectors. An analysis of scientific research on personnel assessment, particularly the assessment of the qualifications of military accounting inspectors, has been carried out, according to the results of which it has been established that the development of appropriate scientific and methodological tools is an unsolved part of the general problem of assessing the qualifications of military accounting inspectors. The study substantiates the approach to assessing the qualifications of military accounting inspectors, based on the provisions of the new professional standard and the principles of comprehensive assessment of competencies. A detailed structure of indicators is proposed, reflecting all the main areas of the inspector’s activity – from documentation and knowledge of legislation to analytical skills, consulting skills, interaction and digital literacy. For each indicator, specific evaluation criteria are defined, which ensures objectivity and transparency of assessment. The practical significance of the results lies in the fact that the proposed system can become the basis for the creation of a standard tool for assessing military accounting inspectors at the level of organizations and the state. Its use will contribute to improving the quality of work of these specialists through the timely identification of training and development needs. Managers will receive a clear mechanism for attestation and selection of personnel for the positions of military accounting inspectors, which is especially important given the large-scale implementation of this position in all institutions of the country. The results of the study are of practical value for personnel management bodies, at enterprises, institutions and organizations of all forms of ownership, which have introduced or are introducing the positions of military accounting inspectors into their organizational structures. Further directions of scientific research have been identified, namely: development of a methodology for assessing the qualifications of military registration inspectors; algorithmization of the processes of evaluation, accounting and analysis of indicators, for the purpose of further digital transformation based on innovative digital solutions; approbation of the developed system in real conditions of work of bodies carrying out military registration, as well as adaptation of the assessment system to the requirements of various departmental structures.

Keywords: military accounting, military accounting inspector, indicators, evaluation criteria, competence, personnel management.

Rеferences

  1. Pro oboronu Ukrainy: Zakon Ukrainy vid 06.12.1991 № 1932-XII [On the Defense of Ukraine: Law of Ukraine No. 1932-XII]. Available at: https://zakon.rada.gov.ua/laws/show/1932-12#Text.
  2. Pro mobilizatsiinu pidhotovku ta mobilizatsiiu: Zakon Ukrainy vid 21.10.1993 № 3543-XII [On Mobilization Preparation and Mobilization: Law of Ukraine No. 3543-XII]. Available at: https://zakon.rada.gov.ua/laws/show/3543-12#Text.
  3. Pro viiskovyi oboviazok i viiskovu sluzhbu: Zakon Ukrainy vid 25.03.1992 № 2232-XII [On Military Duty and Military Service: Law of Ukraine No. 2232-XII]. Available at: https://zakon.rada.gov.ua/laws/show/2232-12#Text.
  4. Pro zatverdzhennia Poriadku orhanizatsii ta vedennia viiskovoho obliku pryzovnykiv, viiskovozoboviazanykh ta rezervistiv: Postanova Kabinetu Ministriv Ukrainy vid 30.12.2022 № 1487 [On Approval of the Procedure for Organizing and Maintaining Military Records of Conscripts, Reservists and Obligees: Resolution No. 1487]. Available at: https://zakon.rada.gov.ua/laws/show/1487-2022-%D0%BF#Text.
  5. Natsionalnyi klasyfikator profesii DK:003:2010: Nakaz Derzhspozhyvstandartu Ukrainy vid 28.07.2010 № 327 [National Classifier of Professions DK:003:2010: Order No. 327]. Available at: https://zakon.rada.gov.ua/rada/show/va327609-10#Text.
  6. Profesiinyi standart “Inspektor z viiskovoho obliku” (ID: 693-692): Natsionalne ahentstvo kvalifikatsii [Professional Standard “Military Registration Inspector”]. Available at: https://register.nqa.gov.ua/uploads/0/693-692_proekt_ps_inspektor_z_vo_ostanna_versia.pdf.
  7. Taylor, F. (1911). The Principles of Scientific Management. New York: Harper & Brothers.
  8. Maslow, A. (1954). Motivation and Personality. New York: Harper & Row.
  9. McGregor, D. (1960). The Human Side of Enterprise. New York: McGraw-Hill.
  10. Spencer, L., & Spencer, S. (1993). Competence at Work: Models for Superior Performance. New York: John Wiley & Sons.
  11. Jones, M. (2007). Military Human Resource Management. London: Routledge.
  12. Ivanenko, P. (2018). Formuvannia profesiinykh kompetentnostei viiskovykh fakhivtsiv [Formation of Professional Competencies of Military Specialists]. Kyiv: Vydavnychyi dim.
  13. Pravdyvets, O. M. (2020). Mobilizatsiina pidhotovka, yak faktor zabezpechennia ekonomichnoi bezpeky pidpryiemstva [Mobilization Preparation as a Factor of Enterprise Economic Security]. Derzhava, rehiony, pidpryiemnytstvo, pp. 168–174.
  14. Pravdyvets, O. M. (2021). Standartyzatsiia pidhotovky fakhivtsiv z orhanizatsii ta vedennia viiskovoho obliku yak faktor zabezpechennia ekonomichnoi bezpeky pidpryiemstv [Standardization of Military Record Specialists’ Training as a Factor in Enterprise Security]. Vcheni zapysky Universytetu “KROK”, no. 4(64), pp. 171–181. Available at: https://doi.org/10.31732/2663-2209-2021-64-173-181.
  15. Pravdyvets, O. M., & Dudka, O. V. (2024). Pidvyshchennia kvalifikatsii fakhivtsiv z mobilizatsiinoi roboty derzhavnykh orhaniv [Professional Development of Mobilization Specialists in Government Agencies]. Vcheni zapysky Universytetu “KROK”, no. 1(73), pp. 115–121. Available at: https://doi.org/10.31732/2663-2209-2024-73-115-121.
  16. Pravdyvets, O. M. (2024). Metodyka rozrakhunku potreby u pidvyshchenni kvalifikatsii fakhivtsiv z viiskovoho obliku [Method for Calculating Qualification Needs of Military Registration Specialists]. Aktualni problemy innovatsiinoi ekonomiky ta prava, no. 3, pp. 53–58. Available at: https://doi.org/10.36887/2524-0455-2024-3-11.
  17. Kushnir, S. P. (2021). Zmistovni komponenty profesiinoi kompetentnosti derzhavnykh sluzhbovtsiv [Substantive Components of Civil Servants’ Professional Competence]. Naukovyi visnyk Mizhnarodnoho humanitarnoho universytetu. Seriia: Yurysprudentsiia, no. 49, pp. 172–175. Available at: https://doi.org/10.32841/2307-1745.2021.49.

The article was received 09.04.2025

Quote article, APA style

Pravdyvets Oleksandr. 09.04.2025 . Justification of the choice of indicators and criteria for assessing the qualifications of military accounting inspectors. The journal "Ukrainian Journal of Applied Economics and Technology". 2025 / #2. 353-358pp. https://doi.org/10.36887/2415-8453-2025-2-69

Quote article, MLA style

Pravdyvets Oleksandr. "Justification of the choice of indicators and criteria for assessing the qualifications of military accounting inspectors". The journal "Ukrainian Journal of Applied Economics and Technology". 09.04.2025 . https://doi.org/10.36887/2415-8453-2025-2-69

Quote article, translit