JUSTIFICATION OF RECOMMENDATIONS FOR IMPROVING THE SYSTEM OF ORGANIZATION OF ACCOUNTING FOR THE USE OF LAND VEHICLES IN SUBUNITS, MILITARY FORMATIONS AND UNITS OF THE NATIONAL GUARD OF UKRAINE

The article shows the need to improve the system of organizing accounting for the use of land vehicles in units, military formations and formations of the National Guard of Ukraine. For the successful solution of tasks for the prescribed purpose by military units, it is necessary to utilize the most of the capabilities of the land vehicles, through rational planning of transportation, systematizing the accounting and assessment of the workload performed by vehicles. To assess the functioning and technical condition of land vehicles, special indicators are used, which are a numerical expression of measurements or their ratio, this is the utilization rate of the vehicle fleet; working time utilization rate; mileage and load capacity utilization factor; speed of movement and others. But it does not make it possible to assess the level of efficiency of the use of land vehicles in a generalized way. Therefore, it became necessary to obtain dependence for assessing the efficiency of transportation by military land vehicles. It is proposed to use indicator of the land vehicle fleet effectiveness, which allows to assess the level of effectiveness of the use of land vehicles for peacetime conditions (in the absence of enemy opposition and the use of vehicles in accordance with the annual plan for the operation and maintenance of military vehicles), to determine the impact of individual indicators on the efficiency of transportation and outline ways to ensure a given level of efficiency in the use of vehicles of the National Guard of Ukraine. Proposals for improving the structure of the consolidated list of vehicle operation are substantiated.