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УДК 331.108:355.2

DOI: https://doi.org/10.36887/2415-8453-2025-4-1

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

JEL classification: M12, C02, H56

Published: 19.12.2025

The article discusses the challenges of developing scientific and methodological tools to assess the qualifications of military accounting inspectors. An analysis of scientific research on the quantitative assessment of personnel, in particular, the evaluation 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 an appropriate mathematical model is an unsolved part of the general problem of assessing the qualifications of military accounting inspectors. In the study, based on previously substantiated indicators and criteria, a mathematical model to evaluate the quality of performance of labor functions by a military accounting inspector of an enterprise was developed, which should provide a formalized, objective and transparent approach to determining the effectiveness of military accounting inspectors in the course of their performance of labor functions for maintaining military records at enterprises in accordance with the requirements of regulatory legal acts of Ukraine necessary for making appropriate management decisions on personnel management. The practical value of the research results lies in the fact that the proposed mathematical model can serve as the basis for developing a standard toolkit for quantitative assessment of the performance level of military accounting inspectors at enterprises across various sectors of Ukraine’s national economy, in accordance with the professional standard. The use of assessment results will improve the quality of work for these specialists by enabling the timely identification of training and development needs. Heads of enterprises will receive a clear tool for quantitative assessment during the certification and selection of personnel for the positions of military accounting inspectors, which is especially important given the large-scale implementation of these positions across all enterprises, institutions, and organizations of the state. The feasibility of algorithmizing procedures for analyzing the results of an inspector’s activities using modern, innovative digital solutions is justified. A mathematical model for assessing job performance quality is presented and will be tested in real-world conditions under the control of the authorities responsible for the state of military registration.

Keywords: military accounting, military accounting inspector, mathematical model of assessment, competence, personnel management.

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Pravdyvets Oleksandr. . Mathematical model for assessing the quality of performance of labor functions of the military accounting inspector of the enterprise. The journal "Ukrainian Journal of Applied Economics and Technology". 2025 / #4. 12-16pp. https://doi.org/10.36887/2415-8453-2025-4-1

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Pravdyvets Oleksandr. "Mathematical model for assessing the quality of performance of labor functions of the military accounting inspector of the enterprise". The journal "Ukrainian Journal of Applied Economics and Technology". . https://doi.org/10.36887/2415-8453-2025-4-1

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