scholarly journals REGULATORY METHOD OF ACCOUNTING IN THE SYSTEM OF MANAGEMENT OF COSTS OF THE MOTOR TRANSPORT COMPANY

2020 ◽  
pp. 238-245
Author(s):  
Valentina Ivanovna Terlovaya ◽  
Elena Stepanovna Sorokina
Keyword(s):  
Road Transport ◽  
Production Costs ◽  
Enterprise Management ◽  
Accounting System ◽  
Entire Volume ◽  
Motor Transport ◽  
The Road ◽  
Transport Services ◽  
Characteristic Features ◽  
The Cost

Annotation. The mass serial nature of the road transport services performed and their uniformity led to the use of the process-based method of accounting and calculating the cost of road transport. This method has characteristic features, for example, cost accounting is carried out for each structural subdivision of a motor transport enterprise irrespective of the type of transportation performed. After the end of the reporting month, actual expenses are written off to the entire volume of performed transportation and the average cost of a unit of motor transport products is determined. Such an accounting system allows you to get information about the level of production costs only at the beginning of the month following the reporting month, which completely excludes the possibility of enterprise management to quickly respond to various overplanned and unreasonable costs during the reporting period. The article discusses the features of the technological process of production and sale of motor transport services and substantiates the possibility of practical use in motor transport enterprises of the normative method of accounting and calculation of road transport. The methods of determining the cost standards for all articles of the calculation of transport services, daily operational accounting for each vehicle of the standard cost of transportation and the value of the estimated profit received for a shift are presented. A practical example is given of using the normative method of accounting and calculating the cost of road transport on the basis of a KamAZ KVR P10k truck.

scholarly journals Accounting Policies Regarding the Cost Accounting of Agricultural Enterprises Production Units

2020 ◽  
pp. 5-9
Author(s):  
Iryna Babich ◽  
◽  
Alona Datsiuk ◽  
Keyword(s):  
Information Needs ◽  
Production Costs ◽  
Enterprise Management ◽  
Maximum Efficiency ◽  
Accounting System ◽  
Enterprise Information ◽  
Financial Condition ◽  
Agricultural Enterprise ◽  
Study Results ◽  
The Cost

The existence of the possibility of choosing various options for the accounting methodology of certain objects from legally regulated alternatives allows to create an optimal accounting system adapted to the enterprise information needs. The purpose of the article is to disclose certain provisions of the accounting policies of an agricultural enterprise concerning the objective presentation in the accounting system of information on the costs of production units. The basic principles of choosing elements of the accounting policies of an agricultural enterprise were revealed. The study results show that it is advisable to include in the order on accounting policies also information related to ensuring control of production costs, the formation of the cost of finished products. Thus, when choosing elements of accounting policies, one should focus not only on the information needs of the accountant, but on the requests of all management personnel. This approach ensures the strengthening of accounting and analytical functions in enterprise management, allows to quickly responding to changes in the production process. It was revealed that accounting policies of an agricultural enterprise affects on: the size of the cost of crop and livestock products, profit, income tax, indicators of the financial condition of the enterprise. Therefore, the optimal model of the accounting policies of the enterprise creates the prerequisites for maximum efficiency of economic activity, forms accounting information for internal and external users. Taking into account the features of the formation of production costs disclosed in the article will contribute to the expansion of accounting and analytical support for managing the results of agricultural production.

scholarly journals RESEARCH OF QUALITY FORMATION OF TRANSPORT SERVICES BY PASSENGER TRANSPORT ENTERPRISES OF EU

2021 ◽  
Vol 49 (2) ◽  
pp. 122-130
Author(s):  
Nazarenko I ◽  
Keyword(s):  
Quality Criteria ◽  
Modern Society ◽  
Enterprise Management ◽  
Passenger Transport ◽  
Global Trends ◽  
Transport Services ◽  
Object Of Study ◽  
The Cost ◽  
Transport Complex

The article examines the processes, criteria and factors to ensure the quality of passenger transport services. Object of study - processes to ensure the quality of passenger transport services in the context of European integration of Ukraine. Purpose - a study of the world experience in the formation of the concept of quality of transport services, summarizing the main factors that affect the quality of transport services, as well as the main criteria affecting the qualitative characteristics of the services of the transport. Method study - generalization of fundamental works of Ukrainian and foreign scientists of economists is in the internal checking system, dialectical going, fundamental positions of economic theory, system-logical approach near research of the economic phenomena and processes. Satisfaction the needs of society and economy of passenger transport services depends on the quality and timeliness of those services. Questions of quality passenger transport services are interested in users of transport services, companies providing them. However, the requirements and the basic criteria for assessing the quality they are different. If the passenger transport enterprise interested in providing their services with minimal effort and money, the service users in their assessment pay attention not only on the cost of services, but also on transport safety, comfort, delivery time, etc.. The quality of the transport concept of integrated services, which is constantly being developed and improved. Global trends show that the quality of transport services must ensure the needs and expectations of consumers. Accordingly, it is increasing the importance of defining the qualities that affect the quality of service. Given the transient and dynamic nature of modern society and the lifestyle of the main consumers of the services the system factors and quality criteria must be flexible and dynamic to meet the industry's competitiveness on the European market of services. Awareness of the main criteria for assessing the quality of services will help to identify potential strengths and weaknesses. This will help improve not only the quality but also the process of enterprise management, industry, improve customer satisfaction of services received, will increase competitiveness. The results of the article can be inculcated in-process services of enterprises of a transport complex. KEYWORDS: QUALITY, TRANSPORT SERVICE. CRITERIA of QUALITY, TRANSPORT.

scholarly journals АНАЛІЗ ВПЛИВУ ЧИННИКІВ НА ФОРМУВАННЯ СИСТЕМИ ІНТЕГРОВАНОГО ПАРТНЕРСТВА

2021 ◽  
Vol 149 (4) ◽  
pp. 65-75
Author(s):  
Danyil V. Laponoh
Keyword(s):  
Critical Role ◽  
Road Transport ◽  
Public Private Partnership ◽  
Private Partnership ◽  
Economic Relations ◽  
The Road ◽  
Advantages And Disadvantages ◽  
Transport Services ◽  
Wide Range ◽  
Research Findings

This study focuses on a wide range of issues related to the effects of integration process on the development of economic relations, in particular, in the road transport services market. Special emphasis is put on the critical role of integration in contributing to building circular technological supply chains, ensuring sales coordination and management, reducing unit costs and increasing labor productivity. It is argued that the outcome of integration translates into a cohesive economic mechanism which in addition to its integrated elements is characterized by the presence of a core coordination element. The article offers a definition to a public-private partnership phenomenon, identifies its advantages and disadvantages, explores the mechanisms of public-private partnership implementation as well as suggests a toolkit to optimize the partnership functioning for integrated structures. This is a pioneering study that provides a rationale for the need to use several public-private partnership patterns simultaneously together with developing a mechanism for carrying out public-private partnership which is proposed to be consolidated into the mechanism of integrated partnership viewed as the most preferable one to be implemented in the market of road transport services. It has been verified that the integrated partnership pattern provides an opportunity to develop competitive advantages of all its participants. The research findings have enabled to make the following generalizations: the existing partnerships differ in types of arrangements and institutional support; prior to making a decision to launch a specific integrated partnership project, the mechanism of its implementation should be envisaged; to enhance the efficiency of the integrated partnership project implementation, building relevant infrastructure facilities is paramount; the prospects for further integrated partnership project operation assume the utilization of a network mechanism of public-private partnership which best meets the needs and the specifics of the road transport services market.

scholarly journals Competitiveness Assessment for Transport Enterprises in the Context of Accelerated Development of the International Logistics Infrastructure

2019 ◽  
Vol 67 ◽  
pp. 01004
Author(s):  
Olga Ievsieieva
Keyword(s):  
Public Relations ◽  
Methodological Approach ◽  
Road Transport ◽  
Economic Research ◽  
Pricing Policy ◽  
Transportation Services ◽  
Economic Relations ◽  
Motor Transport ◽  
Transport Services ◽  
Current Trends

In the study, the authors have identified the dominant trends in the development of the international road transport services market. These include monopolization and protectionism, structural imbalances, namely, predominance of European transport companies in the international motor transport market, prevailing of private transport companies. Hence, the researchers determined the general vector of improvement of the motor transport services market in the modern stage of internationalization of global economic relations. The current trends in the development of the international road transport services market in Ukraine are substantiated. The authors propose a competitiveness assessment methodology for transport enterprises. It is proposed to quantify the following elements as part of the competitiveness coefficient of a transport enterprise: 1) the range of offered transportation services; 2) pricing policy; 3) advertising; 4) public relations; 5) sales system; 6) employee incentive system; 7) innovative activity of the enterprise. Using the proposed methodological approach will help making reasonable management decisions to improve the efficiency of transport enterprises, to expand the information base of economic research, and to improve the quality of analysis in the context of accelerated development of the international logistics infrastructure.

THE INFLUENCE OF SELF-DRIVING TRANSPORT VEHICLES ON THE FIELD OF LOGISTICS

2017 ◽  
Vol 66 (0) ◽  
pp. 107-114
Author(s):  
Adam Wieczorek
Keyword(s):  
Road Transport ◽  
The Road ◽  
Transport Services ◽  
Logistics Services ◽  
The One ◽  
The Right ◽  
High Level ◽  
Theoretical Considerations ◽  
Autonomous Technology

The demands for transport are presently at quite high level. There are few transport branches which are used now, but in fact the road transport is the one used most. Transport actions are ought to deliver goods from point A to point B, and thus they influence the goals of logistics referred as 5R. Providing the right resource, in right place, on the right time, in right cost and in right quality, depend mostly on transport services. Using of the autonomous technology in transport allow to achieve better results in the field of logistics services. The purpose of this article was to present the benefits of autonomous transport and its influence on the logistics. Theoretical considerations were summarized with conclusions, which may become during the deliberation about the usage of autonomous transport vehicles.

scholarly journals Road Connections Affecting the Competitiveness Strengthening of the Port of Ploče

2018 ◽  
Vol 54 (1) ◽  
pp. 101-117
Author(s):  
Siniša Vilke ◽  
Borna Debelić ◽  
Robert Tometić
Keyword(s):  
Travel Time ◽  
Bosnia And Herzegovina ◽  
Road Traffic ◽  
Road Transport ◽  
Traffic Volume ◽  
Intermodal Transport ◽  
Main Road ◽  
Transport Mode ◽  
The Road ◽  
Transport Services

Due to its geographical situation, the port of Ploče has become a junction of land and sea routes within the Transport Corridor Vc, as a part of the Mediterranean Transport Corridor, passing through Bosnia and Herzegovina, Croatia and Hungary. The paper deals with the analysis of the connecting roads leading from the port of Ploče as well as with the evaluation of the respective road traffic volume. Although the congestion on certain road sections is related to the tourist transit traffic, the road traffic volume at the Transport Corridor Vc within Bosnia and Herzegovina indicates the need for the construction of a motorway to stretch out the Corridor. The planned modernisation will fundamentally improve the main road infrastructure on the Transport Corridor Vc that will facilitate the transport of goods and enable shorter travel time from the port of Ploče to the hinterland. Considering that the major portion of the freight transport from the port of Ploče uses road transport services, the envisaged modernisation will significantly increase competitiveness of the port, mostly due to the intermodal transport mode.

scholarly journals FEATURES OF THE STUDY OF THE ENVIRONMENTAL SITUATION AROUND THE OBJECTS OF ROAD TRANSPORT INFRASTRUCTURE

2021 ◽  
Vol 1 (50) ◽  
pp. 170-179
Author(s):  
Rabosh I ◽  
◽  
Khrutba V ◽  
Kobzysta O ◽  
◽  
...  
Keyword(s):  
Motor Vehicle ◽  
Road Transport ◽  
Environmental Safety ◽  
The State ◽  
Transport Infrastructure ◽  
Negative Consequences ◽  
Motor Transport ◽  
The Road ◽  
Environmental Situation ◽  
The Impact

In recent years, the state of the road transport infrastructure in Ukraine has deteriorated significantly. With the process of urbanization and the expansion of the transport infrastructure, the ecological danger of the functioning of these strategically important objects increases, which requires effective methods of detailed study of the state of environmental components in areas of urban pollution in order to prevent negative consequences. Working with the problematic, using robots, we analyzed the methods to monitor the environmental situation around the road transport infrastructure for the development of recommendations for advancing efficiency. An algorithm for assessing the environmental situation around the objects of motor transport infrastructure is considered, based on monitoring the impact of these objects on the components of the environment and determining the main factors of this influence. The regularities and dependences of the influence of the motor transport infrastructure from the standpoint of environmental safety have been established. The indicators of pollution of the components of the environment in the study areas and methods of their production are analyzed. It has been concluded that a complex combination of chemical research methods with biodication is observable, makes it possible to analyze the effect of vehicles on various components of the environment (atmospheric air, soil and soil solutions, plants, animals, surface waters, etc.) and to establish the level of anthropogenic load. KEY WORDS: MOTOR VEHICLE INFRASTRUCTURE, ENVIRONMENTAL SAFETY, HARMFUL SUBSTANCES, POLLUTION

scholarly journals STUDYING THE INFLUENCE OF ENVIRONMENTAL FACTORS ON BUSINESS STABILITY OF TRANSPORT ENTERPRISES

2019 ◽  
pp. 53-61
Author(s):  
Ekaterina Viktorovna Tabachnikova
Keyword(s):  
Strong Relationship ◽  
Road Transport ◽  
Enterprise Management ◽  
Economic Factors ◽  
Opinion Poll ◽  
Fuel Price ◽  
The Road ◽  
Financial Condition ◽  
Industry Affiliation ◽  
The Impact

Functioning of the enterprise management system implies collecting and analyzing information about the state of factors that threaten its economic sustainability. The sustainability of an enterprise is considered as the ability to preserve the characteristics of a business entity i.e. ensure its functioning, i.e. the success of the enterprise’s main objective function in time. The list of the most influencing factors depends on the industry affiliation of the enterprise. There has been presented the outcome of the poll of participants at the seminar devoted to upgrading skills of managerial staff of the road transport enterprises held in St. Petersburg in 2018. Studying the results of the opinion poll made it possible to conclude that the serious concern for the management of transport companies in terms of the probability of losing business stability is caused by the social and economic factors of the external environment. In order to assess the stress from the impact of economic factors there was performed a regression-correlation analysis which proved that the most significant and strong relationship between factors-indicators of sustainability can be seen in relation with such economic criteria as the inflation rate and the diesel fuel price. The net financial result and the official liquidation rate of motor transport enterprises were used as indicators of sustainability. The data obtained in the course of analysis helped to adjust the practice of managing the enterprise stability in terms of the methods used. In the present case, a special attention should be paid to the methods of managing the financial condition and methods of managing the costs of a transport enterprise, implementation of which involves the adoption of appropriate organizational and technical solutions.

Quantifying the Impact of Development of the Transport Sector in Pakistan

2007 ◽  
Vol 46 (4II) ◽  
pp. 779-802 ◽  
Author(s):  
Rizwana Siddiqui
Keyword(s):  
Computable General Equilibrium ◽  
Public Investment ◽  
Road Transport ◽  
Transport Infrastructure ◽  
Transport Sector ◽  
Transport Services ◽  
Long Run ◽  
The Government ◽  
The Cost ◽  
The Impact

An efficient transport system is not only a pre-requisite for economic development but is also important to achieve the objective of economic integration in the world economy. Insufficient transport infrastructure results in congestion, delay delivery time, fuel waste, pollution and accident1 which built inefficiencies in the economy and costs the economy 4 to 6 percent of GDP each year [Shah (2006)and World Bank (2007)], which can be saved by investing in transport services. Realising its importance, the government of Pakistan has initiated National Trade Corridor Improvement Programme (NTCIP) in 2005 to improve logistic and transport infrastructure so that it can fulfill the demand of economy more efficiently. This five years programme includes all sectors that improve performance of corridor-high way namely, road transport, railways, airports, and ships etc. The objective of the programme is to reduce the cost of doing business and improve quality of services. The study quantifies the efficiency of transport sector by evaluating the impact of public investment to improve transport services on the economy in general and on cost of land transportation in particular; i.e., cost of freight and passenger movement and cost of externalities such as congestion, air pollution and accident. The outcome of the study depends on how improved facility is achieved, i.e., who bears the cost and who benefits etc. This paper assumes tax financed public investment that not only change domestic price and demand, but also welfare and poverty. The issue is analysed in computable general equilibrium framework taking into account inter linkages of transport sector with rest of the economy. First, a social accounting matrix (SAM) is developed with a detailed transport module. Then, a dynamic CGE model is developed around this SAM and simulations are conducted for short run and long run analysis of public investment in trans port sector.

Evaluation of the Quality of Motor Transport Services

2021 ◽  
pp. 264-272
Author(s):  
Olena Khachaturyan ◽  
◽  
Serhiy Khachaturyan ◽  
Keyword(s):  
Quality Assessment ◽  
Service Providers ◽  
Road Transport ◽  
Transport Service ◽  
Motor Transport ◽  
Transport Services ◽  
Leading Position ◽  
Perception Of Quality ◽  
High Level

Recently, the sphere of providing motor transport services has become more and more widespread and developed. The number of enterprises and sole proprietors in the market of motor transport services is constantly increasing. At the same time, the level of competition between motor transport service providers is growing, which makes it necessary to improve the quality of motor transport services. After all, a high level of quality allows us to occupy a leading position in this sector of the economy. There is an urgent need to assess the quality of motor services, and it is important to assess their quality from the standpoint of consumers of these services. Distinctive features of methodical bases of carrying out quality assessment at the enterprises of motor transport are defined. In the course of research both group, and individual indicators of quality assessment are established. Quality assessment is the result of the course of perception of quality, which is formed in the process of providing services to the user and is accompanied by a specific assessment of the quantitative degree of compliance of the received service with his expectations. Analysis of existing indicators revealed assessment of service quality. The stages of quality assessment, consistent provision of their implementation and the main basic provisions are determined, based on which a set of methodological approaches to assessing the quality of road transport services can be improved. The levels of evaluation of motor transport services and their content are established. An approach to assessing the quality of road transport service and the implementation of the course of providing services to users, which is based on its identified values in three stages: standardized, consolidated and expanded. The signs of the quality of the course of providing services to users on the basis of "points of conflict" with them are substantiated by two classes of signs: "effective" and "instrumental".

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