Organization of responsibility accounting of city electric transport enterprises’ activity

Authors

DOI:

https://doi.org/10.15587/1729-4061.2018.126178

Keywords:

mathematical model of quality, management decisions, transport efficiency, responsibility centers

Abstract

The problems of organization of responsibility accounting of the city electric transport (CET) enterprises' activity are considered. The industry specifics of the activity of tram and trolleybus enterprises are determined. It is substantiated that the organizational and methodical structure of accounting of the CET enterprises’ activity is influenced by factors of the internal and external environment. These include state regulation of the industry, peculiarities in relations with customers, the specific nature of the products and technological peculiarities of structural units.

The mathematical model of quality of service of transport enterprise customers on the basis of the verified resource efficiency indicator is developed.

Such a step will allow linking the rating efficiency of transport routes with the problems of structural optimization when choosing the priorities in the maintenance of vehicles. In addition, the developed model allows evaluating the fulfillment of the route schedule, which will increase the confidence of passengers in city transport and increase passenger traffic.

Thus, the proposed solution allows increasing the efficiency of passenger transport by improving the quality of service within the existing budget.

Author Biographies

Iryna Nykyforak, Yuriy Fedkovych Chernivtsi National University Kotsyubynsky str., 2, Chernivtsi, Ukraine, 58012

PhD

Department of Accounting, Analysis and Audit

Nataliya Duhanets, State Agrarian and Engineering University of Podilya Shevchenka str., 13, Kamianets-Podilsky, Ukraine, 32300

PhD, Associate Professor

Department of Accounting and Taxation

Yevheniia Kobrusieva, Oles Honchar Dnipro National University Gagarina ave., 72, Dnipro, Ukraine, 49010

PhD, Associate Professor

Department of Administrative and Criminal Law

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Published

2018-03-16

How to Cite

Nykyforak, I., Duhanets, N., & Kobrusieva, Y. (2018). Organization of responsibility accounting of city electric transport enterprises’ activity. Eastern-European Journal of Enterprise Technologies, 2(3 (92), 31–36. https://doi.org/10.15587/1729-4061.2018.126178

Issue

Vol. 2 No. 3 (92) (2018): Control processes

Section

Control processes

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Copyright (c) 2018 Iryna Nykyforak

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