Samostrol S.V. Internal Control of the Procedure for Estimating the Cost of Mobilized Wheeled Vehicles of an Enterprise

Анотація

The article identifies the issues related to compliance with the legislative requirements during the mobilization of wheeled vehicles for the benefit of the Armed Forces of Ukraine. The authors emphasize the need for ongoing monitoring of compliance with the mobilization procedure, and identifies its key areas and features, including the issues of documentation. The authors propose forms of working documents, that will allow documenting the procedures for controlling the mobilization of wheeled vehicles. The issue of conducting a proper assessment of the value of mobilized wheeled vehicles is separately highlighted. The article proves that the valuation of wheeled vehicles as of the date of its mobilization should be carried out at the liquidation value. This type of value, according to the legislation on valuation, should be interpreted as the cost of forced sale. The calculation of this valuation base should be based on the guidelines contained in clause 7.15 of the Order of the Ministry of Justice of Ukraine and the State Property Fund of Ukraine dated 24.11.2003 № 142/5/2092 «About Approval of the Methodology for Commodity Expertise and Valuation of Wheeled Vehicles» as amended, dated 24.05.2022 No. 2060/5/496.

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