Стаття присвячена дослідженню загального стану функціонування електронних закупівель в Україні в сучасних умовах та вивчення інструментів модулю аналітики електронних закупівель в системі Prozorro, Проаналізовано зокрема і зміни, що сталися з початком введення воєнного стану в Україні. Розкрито суть поняття публічних закупівель та передумов їх виникнення. Вивчено світовий досвід впровадження публічних закупівель та його вплив на впровадження даної системи в Україні. Становлення економічного благополуччя держави важко уявити без повноцінного функціонування механізму проведення прозорих державних закупівель, який здатен забезпечити безперебійну взаємодію між усіма представниками економічної системи. Досліджено перспективи розвитку електронних закупівель в Україні, виявлено наявні проблеми та запропоновано шляхи їх вирішення.

The situation with the spread of COVID-19 coronavirus has revealed low preparedness in many countries to respond to the threat of a large-scale pandemic, showed the imperfection of national crisis management systems, as well as significant vulnerabilities in various areas, especially health. From the analysis of works of domestic scientists and publications in specialized publications for the period 2020–2021 it becomes clear that one of the greatest tools for tactical and operational decisions in crisis conditions, in particular, the COVID-19 pandemic, is the quality knowledge of crisis management. It is becoming obvious that in Ukraine it is urgent to start in-depth training of such specialists who are able to identify and solve complex non-standard tasks and problems in the field of management of health care organizations, to implement professional functions in situations of socio-economic uncertainty effectively, to fulfill management in crisis conditions; to formulate appropriate competencies for continuing professional development. It is advisable to provide in-depth training of such specialists who are able to identify and solve complex non-standard tasks and problems in the management of health care organizations, effectively implement professional functions in situations of socio-economic uncertainty, administer health care in crisis situations; to form appropriate competencies for continuous professional development of the manager. The shocking increase in the entropy of social processes caused by the COVID-19 pandemic requires the management of health care organizations to carry out a rapid organizational transformation that will provide the conditions for timely effective anti-crisis solutions, taking into account the experience of other countries to combat coronavirus. It is advisable to train professional staff in depth for such specialists, able to solve and solve complex problems and problems in the field of health, effectively implement functions in the uncertain socio-economic environment, administrator of the administration in crisis conditions of health care facilities.

As a result of the research, the publication has developed organizational and methodological provisions for accounting for the consequences of emergency situations, which provide the procedure improving for using such elements of the method as accounts and double entry. In order to highlight the consequences of an emergency, it is proposed to change the mechanism for using class 8 accounts, by changing its name and structure and order of reflection: changing the name of class 8 from «Expenses by elements» to «Transit accounts on request»; expand the contribution of class 8 accounts «Transit accounts on request» taking into account the costs of elements, the consequences of emergencies and risk-oriented operations; the mechanism for using class 8 accounts «Transit accounts on request» by proposals for changing the provisions of the instructions on the use of the chart of accounts. In order to expand the information space generated by these accounts, a procedure for organizing analytical accounting has been developed that takes into account both the consequences of emergency situations and their properties. This is the basis for the procedure for reflecting the consequences of emergencies as part of the costs of activities using transit accounts (821 "Production costs caused by the consequences of emergencies», 822 «General production costs caused by the consequences of emergencies», 823 «Administrative expenses caused by the consequences of emergencies», 824 «Sales expenses caused by the consequences of emergencies», 825 «Other operating expenses caused by the consequences of emergencies»). Their application in the practice of enterprises and effectiveness in the formation of the information space for managing economic activities in emergency situations indicates their effectiveness, practical value, and scientific validity.