Organizational and Methodical Approaches to the Introduction of Mass Damage Assessment

Periodically, the government and experts declare hundreds of billions of US dollars in war losses incurred by Ukraine. However, this is a generalized assessment. Object-by-object expert assessment has an inconsiderable application; it should be creative and, in particular, consider industry specifics. Today, the most unsolved issues are precisely the mass object-by-object assessment of damage and losses caused by the war. The article's purpose is to justify organizational approaches to the introduction of mass assessment of losses and the development and testing of such evaluation methodology based on individual agricultural enterprises. The research uses calculation methods and the methodology of expert monetary assessment. The authors used the analysis method to calculate the research enterprise's average annual pre-war performance indicators; methods of generalization and comparison are applied in analyzing its financial and economic activity based on indicators of financial and statistical reporting. An analysis of the functioning of state and international registers of losses was carried out. Information about the Unified digital integrated information and analytical system for managing the reconstruction of real estate, construction, and infrastructure objects has been disclosed. To implement existing compensation policies for destroyed, damaged property and direct and indirect losses of enterprises, approaches to the introduction of mass assessment of losses are proposed. On the example of indirect losses of agricultural enterprises, which they suffered due to the impossibility of using agricultural land, the article presents an approach to introducing mass assessment of losses. The proposed organizational approach and methodical procedure for calculating indirect losses (lost profit) of agricultural enterprises from the war provides for the introduction of an object-by-object approach accessible to accountants, simplified application of mathematical and program-table methods, which will allow reliably, objectively (documentally confirmed) to determine losses without excessive financial costs related to the payment of third-party examinations.