Assessing the effectiveness of financial support for the logistics systems of military units of the National Guard of Ukraine based on the KPI system
DOI:
https://doi.org/10.33405/2078-7480/2025/95/4/353412Keywords:
financial planning, support, military unit, National Guard of Ukraine, resources, budget, financial resources, efficiencyAbstract
Theoretical and practical aspects of financial support of logistics systems of military units of the National Guard of Ukraine are studied.
The purpose of the article is to determine and substantiate a methodological approach to the formation of effective financial support of logistics systems of military units of the National Guard of Ukraine on the basis of the KRI system.
The need to find ways to optimize and increase the efficiency of the use of limited financial resources by military units of the National Guard of Ukraine in response to the challenges of martial law is identified.
Recommendations are proposed to determine and substantiate a methodological approach to the formation of effective financial support of logistics systems of military units of the National Guard of Ukraine on the basis of the KRI system according to the following categories: indicators of financial planning and budget execution; indicators of resource efficiency; indicators of accountability and control; indicators of informatization; indicators of human resource potential.
The system of financial planning of logistics support of military units of the National Guard of Ukraine requires constant adaptation to dynamic changes in the conditions of everyday activity, especially during martial law. The use of a fragmented approach to the formation of indicators of financial support of logistics systems can lead to the absence of a holistic picture of the state of financial flows and their impact on the logistics support of military units of the National Guard of Ukraine.
A comprehensive approach to the selection of key performance indicators for the financial support of logistics systems of military units of the National Guard of Ukraine is proposed. The use of key performance indicators in the process of financial support of logistics systems of military units of the National Guard of Ukraine is an important aspect for ensuring effective financial planning and logistical support, which allows creating the necessary conditions for increasing the level of manageability of logistics processes and affects national security and defense capability.
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