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Article below responsibility accounting

Cambridge - . - . - . : , , - , ) . - , - - . : , , - , UTC K57, 656.1.326 Dol-10 157729-161 2018 1 2617 ORGANIZATION OF RESPONSIBILITY ACCOUNTING OF CITY ELECTRIC TRANSPORT ENTERPRISES' ACTIVITY I. Nykyforak PD Department of Accounting, Analysis and Audit Yuriy Fedkovych Chernivisi National University Kotsyubynsky str., 2, Chernivtsi, Ukraine, 58012 E-mail: inykyforachnu.edu.ua N. Duhanets PHD, Associate Professor Department of Accounting and Taxation State Agrarian and Engineering University of Podilya Shevchenko str., 13, Kamianets-Podilsky, Khmelnitsky region, Ukraine, 32300 E-mail ptasha77774@gmail.com Ye. Kobrusieva PhD, Associate Professor Department of Administrative and Criminal Law Dniprovsky National University Gagarin av., 12, Dnipro, Ukraine, 490 10 E-mail: kobruseva22@gmail.com 1. Introduction Information on service quality violations is generated under the condition of organization of responsibility accounting in The important role of the latud city electric transport such circumstances, information about este consumed (CET) is confirmed by the experience of the functioning of and results achieved by parate units of the enterprises advanced transport systems around the world. The need for nerated Reasonable grands for kivating employees its development in cities is justified by scientists and experts to achieve specificals are also provided. However, the in the field of organization of city transport systems. The profit and cost center accounting in different industries is infrastructure nature of transport services lies in the acces carried out depending on the production tochnology and sibility, cost-effectiveness and environmental friendlines organizational structure of the enterprise. The organization At present, enterprises of city electric transport in of responsibility accounting creates the opportunities of Ukraine are unprofitable, so the industry in declining. How proper information support for making optimal management ever latest scientific studies indicate the need for the de velopment of electric transport, which will allow achieving significant wironmental and social effects!) The CET to needi radical reformi is near to 2. Literature review and problem statement increase the efficiency of the management system by direct ing efforts to overcome the profitability of tram and trol The scientific problem of improving the system of manag leybus enterprises. This is primarily related to improving the ment accounting of the enterprise activity is under review by quality of service. Therefore, optimization of the formative many researchers. The main trend of management accounting of financial results of activity are the priorities of manage is the statement about changing the current role of com et otram and trolleybus enterprises tants towards active participation in decision-making on Effective management in modern conditions involves the management of Economic activity of the enterprise 21 use of qualitatively new information generated in the man At the moment management accounting acquires clear agentent accounting system. The most accurate and timely strategic features. The growing complexity of business in Eastern European Journal of Enterprise Tabecoge 1521272274 ditires of uncertainty leads to the corresponding information the activity of tram and trolleybus enterprises and to study requests. It is important for modern ment to adapt in the influence of such features on the construction of the due time to a changing environment by applying civity in we. The development of the organizational and forecasting. Therefore mariage accounting combines made of responsibility conting is based on the applica the features of furcasting planning, analysis and control the modeling methods A significant contribute to the provide of the the oretical propeals is made in fundamentalis 14. However, the presence of modern scientific research 5. The results of studies of the organization of the system indicates further development of management accesi of responsibility accounting of CET enterprises in particular, responsibility accounting Current publica tions cover the role of responsibility accounting and general Within theontinary course of business operating tinan principles of its organization at the enterprises. They also called investment activities are destinguished. Of these reveal the importance of organizing an ictive teme the rating tvity of the enterprise is always connected internal control and reporting 6The influence of paper with the main purpose of the enterprise and its industry planning accounting and control of the activity of respecifice Thermain differences of such activity at constant ility centers on the formation of financial at the potability and regularity of Economic operations enterprise las been pre 71 The setting activity is first of allcharacterized For the adequate price of informatica support of by typical operations for the operating conditions of the optimal solutions, accounting should be fully integrated Such operations directly affect the stability of into the structure of the enterprise and take into account the formation of financial results are to the high probability of technological features of its activity as such as possible 15 polit Such criteria are met by responsibility accounting A though approach to this problem indicates the need There are now amber of scientific works dealing with electeauber of features that would characterize the the study of trends in the development of CET enterprises type de activity. These include the purpose and in Europe 19. 10. In ittific researches the analysis of the same activity, the need for invested capital of signif system effectiveness of city clectric transport in Ukraine has come to the enterprise lule been carried out and the system of theses to improve the cycle, the presence of petal risk and forma specific industry functioning has been proposed 11.12 market 133 However, there are practically to proposals on the for But sochas approach will be elective only if transport mation of a complete system of management accounting in Srvices are wided with a certain quality the CET industry. At the same time, the activity of tram Thes, the main objective of the operating activity of tram and trolleybus enterprises las many industry specificites altres enterprises is to provide transport services to Therefore, for the effective organization of the management arts of the han population with the most favor accounting system, it is necessary to study in detail the lesa Such activity can be characterized as follows influence of such features and to develop a sem er rity of transport quality in the coordination of ibility accounting, which links qualitative criteria with the perates with the investment activity efficiency of tilation of available testes -me of the prevailing volume of the inved material Laborand financial resources of the enterprise ponofthemi share of profit 3. The aim and objectives of the study The organization of enterprise management is associated with certain stages of the sperational cycle of its activity The aim of the study is to descopa method for quality that is the interval between the time of resources for control of management, taking into account the strategy of carrying a passenger transport and making profit from the priority implementation the most efficient city transport of transport services to page. The process of routes interact the enterprise with suppliers and consumers of To achieve this aim the following objectives werest riscades the of the initial capital intere - to determine the inflace of industry specifics of the secry for the prevision of high quality transport activity of tram and trolleybus enterprises co the organitvice. The process of interaction with consumers involves tion of management accounting se conversion obtaining the result of transports - to develop a mathematical model and a method for viewided into the capital in mentary terms. The cycle determining the pality of management which connects the capital tuner of city dectric transport enterprises is quality of service with the efficiency of city transport te gesteding! The mature of the operating activity is the regular ity cooperations and the resulting profit. cs and 4. Materials and methods of the study financial Thus, the basis for the operating activity of trybunterprises are operations for the prepa The information base for the study wtedficial report rated plementation of city passenger transport in ing data, factual information and results of the queste condance with schedules and routes. However, enterprises of manages of CET enterprises of Ukraine of cyclectic transport incur costs not only in the course Methods of studying the specified problems are based in and importation of transport. Much of un dialectic and system approaches to studying the cost checulariseringstag maintenance and pair of the state of activity accounting CET caterpeisekagesling stock. Als, enterprises carry out AC transformation ment quality and dificiency modelsMethods and ale per supply, maintenance and repair of synthesis were used to determine the industry specifics of che cut work and was Capital cient information about quality and efficiency The information behavior of manages should Conversion of combine control, adaptation, forecasting and capital creativity based in the diversity of information resources IT In this regard, the main objects of management are profit costs and financial results. At present, information on these objects Res is formed within the integrated accounting sys- provided tem at the enterprises of city electric transport transport However, such informisanih to Coach of cute the high-quality implementation of mati resources into the ament functions. The process of effective ac counting of activity should be gained so that To process on its lasis, it would be possible to take timely and scientifically sound management decisions Passenger transport Process Transportni *One of the major principles when choosing an option of the organization of activity accounting and management is obvious the compliance of the accounting system with the objectives of manament 1181 In each case, the management decision must Fig. 1. Processes of the operating activity of city electric transport be, above all, targeted. That is the management enterprises influence should be directed to the definition of financial result and efficiency of activity to The operating activity consists of a number of successive only of the enterprise as a whole, but of each structural unit stages supply preparation for transport, provision and im separately. This situation kads to the growth of the infor- plementation of transport services. At the ratetprises of city mation rule of responsibility accounting, wrich will allow electric transport, the processes of production, sale and con determining real and individual results. Possibilities of sumption of products are combined, while in the production de the management depend on the extent of perception sphere the specified proces are separated from each other and interpretation of information formed in the accounting in space and time. Transport does not rate wealth that ystem by the management staff 19 can be accumulated or reserved. CET companies provide Responsibility accounting provides direct and feedback passenger transport services Services cannot be separated communication at different levels of management. The from the transport process, resulting in an inextricabile link purpose of such accounting, above all, is the formation of a between the provision and consumption of transport r. w vision of production tesponsibilities of employees and vices. This puts transport companies in direct dependence the organization of conscious web.control. Employees will on fluctuations in demand for transport and leads to DVD feel responsible for the quality of the work performed and production have confidence that the final achievements will not remain In addition, CET companies have significant peculiari unnoticed by the management. After allthe skillful use of ties in relations with customers. In accordance with the low.chological and economic leverage will motivate employ train and trolleybus enterprises are obliged to provide transees to achieve the best results port services to certain calories of angesataredaced Therefore, responsibility accounting is a key element of Cost 114) According to the report of the CET Corporation, organiratie of management accounting, which combines the number of pages entitled to reduced transport fares control analytical and motivational functions. Such ac in 2017 a led 65.84 1951. The procedure of forming counting stem is not new, it is described in detail in the transport fares is also legally established, focusing primar works of both foreign and domestic wcholars. Thus repen Hly the criterion of real soley of the population 161 Sility accounting is a system that allows you to evaluate Therefore part of the cost of the main activity are covered plans and actions of each responsibility center 14. The at the expense of dietary financing Teamcent of such organizational structure of the enterprise resembles a pyra financing should correspond to the amount of profit lest midin which each manager is assigned to the responsibility due to the transport of those categories of passengers who center [18] This principle of accounting allow determining enjoy reduced public transport fares. In addition, the funds beckel predit and costs by the primary places of origin in of CET enterprises should be recognized as a form of profit structural unit. There are different approaches regarding the amount of which depends on the quantity and quality of the structure and classification methods of responsibility transport services provided to these categories of the pop centers. Cost profit and westment centers at commonly lation paying reduced fares distinguished 201 Based on the above peculiarities of management of city However, it is necessary to distinguish between the con cloctric transport enterprises, the following definition of the copes of profit or cost center and responsibility center" It operating activity can be presed. It is a set of operations is well known that the profit or cost eroter is a type of re related to the preparation and direct implementation of posibility centers. Often, scientists define both the profil pase transport by the rolling stock in accordance with or cost center, and the responsibility center as a set of established routes and schedules the enterprise activity. Bot respondility centers must have To ensure the proper management of the operating personal responsibility of the head for activity indicators activity of CET enterprises, it is necessary to puses suff which can be influenced and controllel Fatton to get Journal of Enterprise Tecelage *17292774 At the same time there are differences trigarding the However, the problem is the contency of services, pacificity of distribution of prodit and costs ang respons with respect to the priorities of service of technical facilities hility centers Thos there is a statement that recentes and different totes and the quality of their work with the responsibility centers should be considered as the indepeo quality of of transportes dent objects of accounting and control of production costs At present, the role of city electie transport begins to which are determined by the place in the enterprise structure grow. This trend is most noticeable in large cities, where economic characteristics and social content 121. That is the efficiency of personal transport is constantly de responsibility centers, first of all, are sociated with cost creating due to the owing staged parking places and management, while cost centers - caly with the calculate frequent cogesti of production costs Today, the main criterion for deciding on the type of There is also a definition of the cost center as cost whicle as reliability and compliance with the declared sched Kruping, which allows combining coucesters with the ule. In such a situation, transport etterprise tvinga responsibility of managers who had certain departments ner traffic of more than 2 thousand pes Bis zoranteed in one accounting process. In this case, cost center means to become pritable 122) separate object of analytical accounting for the purpose of As a result, the technology forming the efficiency monitoring, control and management ocity plac transport should be used on the method that Along with cost centers to researchers distinguish allows combining the interests of beach service staff and profit (vene) centers that have certain characteristics This is a mandatory responsility of the management of a The proposed method is the weathe base separate structural unit of the enterprise for the formation of structure of the estimate 123.28], which was tested for the profit (revenue) and the lack of control over costs possibility to be applied as a criteria of efficiency 125-27] The starting point for constructing the responsibility accounting system is the organizational structure of the enterprise. First of all, it is proposed to take into account the RPT technological structure of the enterprise and then allocate its horizontal and vertical stone. where is the expert estimate of the input product of the So in different industries profit and cost center operation Pis the expert estimate of the opet product of counting should be carried out in different ways because it the operating Tas the time of the operation depends on the technology and organizational structure of The proposed method is based on the fact that the ind the enterprise. The main focus should be on the distribution cater of resource fictyisttandmed into a standard of of profit and costs precisely among responsibility center passenger service quality whose managers can directly influence the process of forme Fue this as the expert estimate of the input product of tion of indicators and bear perity the operation, we take the volume of page The main operating activity is performed by the depot teement of the studied route - R-X traffic service, which provides transport services to powe Let us determine the code of the added vale pers. This service organizes passenger transport en toutes of transport Service as the rate of the wese member of and monitors compliance with the traffic regularity on the passengers transported daily to the umbral lines and the line according to the schedule. The series of the main unit gumber passengers served by transportlines can be characterized as follows Then the expert estimate of the court port of the the con services is directly included in transport fares tansport peration can be determined from the expection direct consumers of services are per P-NE However, enterprises of city electric transport incur Let was introduce the concept of an intervalo costs not only in the process of organization and implemen- time from the transport arrival toa stop until the arrival at tation of transport according to the schedule. Auxiliary the seat stop units do not directly serve passengers. The activity of such The outo frame at alised time interval will change the units is aimed at achieving the main objective. They should coefficient W of the penalty function contribute to the functions of the main wit. To perform such technological functions the following production and F-(-1) operating units are organized rolling stock department of the depot (repair shop) When stofnframe, the numerical value of the cod which is intended for storage, maintenance and repair officient of the penalty function takes a unit value. This vale the fleet, that is responsible for putting technically sound is increased by one at the next at of frame within the route. vehicles on the line Thes for the service quality indicate, we will get energy management de traction prestations and emergency despatch service), which gives iteru (N 2-3-1) -N ed power supply to the line through transmiti railroad management department, which performs the functions of maintenance and current pair ofta The value of the efficiency index with pealty func and railways time index is a standard for the transporter and the vice The peculiarities of services provided by auxiliary units staff of the line include On the other hand, the maximale of the estimatici - the cost of services is indirectly included in transport dicates the most pelitabile route for the transport caterie fares: Formute with a maximum reference it is disable passengers are indirect comes of services to put the most experienced and the set up-to-date Control processer 16 rolling stock. And so, as the reference values of the esta This, in turn, will increase the efficiency of the transport mate decrease. enterprise with the lase of accounting and management tools In this case, the update rate of the entire fleet will be Of course, these new opportunities can be implemented maximum, and the quality of service and the penibility of only if the collection, storage and processing of new data will increasing salaries of the enterprise staff will increase be organized. These are data on arrival and departure times Consider an example of using the method to assess the of transport to the locations passengers quality of passenger transport The collection of such data is already carried out in a Let us assume that the total number of passengers trans number of cities of the world and Ukraine As the same time ported daily by the entire fleet of rolling stock is 10,000 it is technically not difficult to implement such collection in ple. The total number of passengers transported daily on the the automatic maxle. This requires additional information studied route - 2,000 people, Route time 1 h 30 min. The related to causes of deviation from the reference frame: number of stops - 20 units - low quality of road services in bad weather conditions Then, -20,6-2,000/10,000-0.2.7-1.5 -quality of repair and maintenance of the vehicle By substituting the values in the expression (3). wet low skills of the driverite (Fig 2) The prolden of practical prowision of transport service quality in order to increase efficiency requires many stops o and further scientific research. However, the development of the proposed quality formula and the method for determin 2012 ing the indicator, depending on the frame deviation from the standard. allows taking a step in the near future It should also be noted that at the overnmental and departmental levels, provision of transport services will be 0.00 subject to legal regulation solely in terms of detailing the procedural actions or administrative regulation of structural 0.000 units and officials of some department to improve the one nization of their service and public activity, 0 10 13 14 20 SU The process of standardizing the provision of transport services by publie administration bodies should be based, Fig. 2. The values of the passenger service quality index certainly, on asement of their quality. The quality of depending on the number of outs of the route frames transport srvices will be determined by the appropriate criteria. The criterion is the basis for sessing the quality Calculations show that a complete deviation from the of transport services. The criteria should be suitable for schedule or non-departure of the rolling stock on the line the development of standards for the prison of transport lead to a xero value of the quality index services on their basis. Quality assessment of transport wrvices should be carried out both by the state and by con sumers of services through their comparison. The standard 6. Discussion of the results of the study of the level will be determined as the appropriate quality level of organization of the system of responsibility accounting of transport services. Minimum requirements are a minimum CET enterprises activity quality limit. Failure to comply with the minimum standard is a reason for the negative quality assessment of provision One of the biggest problems with transport service is the of transport services and should provide for eittain kesal need to ensure maximum efficiency of each passenger. More consequences over, as a result of such service, it is necessary to ensure the competitiveness of the transport enterprise This specificity necessitates the coordination of manage 7. Conclusions ment efforts, which should be aimed at such a specific result as the accuracy of vehicle positioning in time 1. To ensure the effective organization of management The developed quality index allows linking various mar accounting of CET enterprises activity, it is necessary to agement aspects take into account sectoral features. These include state There is an opportunity to estimate the efficiency of various regulation of the industry, peculiarities in relations with routes, and using this estimation to set priorities both units customers, the specific nature of the services provided and that provide traffic of vehicles, and for the staff directly respon technological features of structural units sible for the quality and efficiency of passenger transport 2. The mathematical model and the method for deter The connection between quality and efficiency in one mining the management quality, which connects the quality indicator makes it possible to interest all structures of the of service with the efficiency of city transport routes, are de transport enterprise in the high-quality service for plassen veloped. On the one hand, this allows rating of routes by the wers At the same time, much high-quality service will tinfy criterion of efficimey, on the other hand - determining the customer needs as much as possible and significantly increase quality of service of the transport enterprise's customers the passenger traffic garding the accuracy of fulfillment of the transport schedule. Cambridge - . - . - . : , , - , ) . - , - - . : , , - , UTC K57, 656.1.326 Dol-10 157729-161 2018 1 2617 ORGANIZATION OF RESPONSIBILITY ACCOUNTING OF CITY ELECTRIC TRANSPORT ENTERPRISES' ACTIVITY I. Nykyforak PD Department of Accounting, Analysis and Audit Yuriy Fedkovych Chernivisi National University Kotsyubynsky str., 2, Chernivtsi, Ukraine, 58012 E-mail: inykyforachnu.edu.ua N. Duhanets PHD, Associate Professor Department of Accounting and Taxation State Agrarian and Engineering University of Podilya Shevchenko str., 13, Kamianets-Podilsky, Khmelnitsky region, Ukraine, 32300 E-mail ptasha77774@gmail.com Ye. Kobrusieva PhD, Associate Professor Department of Administrative and Criminal Law Dniprovsky National University Gagarin av., 12, Dnipro, Ukraine, 490 10 E-mail: kobruseva22@gmail.com 1. Introduction Information on service quality violations is generated under the condition of organization of responsibility accounting in The important role of the latud city electric transport such circumstances, information about este consumed (CET) is confirmed by the experience of the functioning of and results achieved by parate units of the enterprises advanced transport systems around the world. The need for nerated Reasonable grands for kivating employees its development in cities is justified by scientists and experts to achieve specificals are also provided. However, the in the field of organization of city transport systems. The profit and cost center accounting in different industries is infrastructure nature of transport services lies in the acces carried out depending on the production tochnology and sibility, cost-effectiveness and environmental friendlines organizational structure of the enterprise. The organization At present, enterprises of city electric transport in of responsibility accounting creates the opportunities of Ukraine are unprofitable, so the industry in declining. How proper information support for making optimal management ever latest scientific studies indicate the need for the de velopment of electric transport, which will allow achieving significant wironmental and social effects!) The CET to needi radical reformi is near to 2. Literature review and problem statement increase the efficiency of the management system by direct ing efforts to overcome the profitability of tram and trol The scientific problem of improving the system of manag leybus enterprises. This is primarily related to improving the ment accounting of the enterprise activity is under review by quality of service. Therefore, optimization of the formative many researchers. The main trend of management accounting of financial results of activity are the priorities of manage is the statement about changing the current role of com et otram and trolleybus enterprises tants towards active participation in decision-making on Effective management in modern conditions involves the management of Economic activity of the enterprise 21 use of qualitatively new information generated in the man At the moment management accounting acquires clear agentent accounting system. The most accurate and timely strategic features. The growing complexity of business in Eastern European Journal of Enterprise Tabecoge 1521272274 ditires of uncertainty leads to the corresponding information the activity of tram and trolleybus enterprises and to study requests. It is important for modern ment to adapt in the influence of such features on the construction of the due time to a changing environment by applying civity in we. The development of the organizational and forecasting. Therefore mariage accounting combines made of responsibility conting is based on the applica the features of furcasting planning, analysis and control the modeling methods A significant contribute to the provide of the the oretical propeals is made in fundamentalis 14. However, the presence of modern scientific research 5. The results of studies of the organization of the system indicates further development of management accesi of responsibility accounting of CET enterprises in particular, responsibility accounting Current publica tions cover the role of responsibility accounting and general Within theontinary course of business operating tinan principles of its organization at the enterprises. They also called investment activities are destinguished. Of these reveal the importance of organizing an ictive teme the rating tvity of the enterprise is always connected internal control and reporting 6The influence of paper with the main purpose of the enterprise and its industry planning accounting and control of the activity of respecifice Thermain differences of such activity at constant ility centers on the formation of financial at the potability and regularity of Economic operations enterprise las been pre 71 The setting activity is first of allcharacterized For the adequate price of informatica support of by typical operations for the operating conditions of the optimal solutions, accounting should be fully integrated Such operations directly affect the stability of into the structure of the enterprise and take into account the formation of financial results are to the high probability of technological features of its activity as such as possible 15 polit Such criteria are met by responsibility accounting A though approach to this problem indicates the need There are now amber of scientific works dealing with electeauber of features that would characterize the the study of trends in the development of CET enterprises type de activity. These include the purpose and in Europe 19. 10. In ittific researches the analysis of the same activity, the need for invested capital of signif system effectiveness of city clectric transport in Ukraine has come to the enterprise lule been carried out and the system of theses to improve the cycle, the presence of petal risk and forma specific industry functioning has been proposed 11.12 market 133 However, there are practically to proposals on the for But sochas approach will be elective only if transport mation of a complete system of management accounting in Srvices are wided with a certain quality the CET industry. At the same time, the activity of tram Thes, the main objective of the operating activity of tram and trolleybus enterprises las many industry specificites altres enterprises is to provide transport services to Therefore, for the effective organization of the management arts of the han population with the most favor accounting system, it is necessary to study in detail the lesa Such activity can be characterized as follows influence of such features and to develop a sem er rity of transport quality in the coordination of ibility accounting, which links qualitative criteria with the perates with the investment activity efficiency of tilation of available testes -me of the prevailing volume of the inved material Laborand financial resources of the enterprise ponofthemi share of profit 3. The aim and objectives of the study The organization of enterprise management is associated with certain stages of the sperational cycle of its activity The aim of the study is to descopa method for quality that is the interval between the time of resources for control of management, taking into account the strategy of carrying a passenger transport and making profit from the priority implementation the most efficient city transport of transport services to page. The process of routes interact the enterprise with suppliers and consumers of To achieve this aim the following objectives werest riscades the of the initial capital intere - to determine the inflace of industry specifics of the secry for the prevision of high quality transport activity of tram and trolleybus enterprises co the organitvice. The process of interaction with consumers involves tion of management accounting se conversion obtaining the result of transports - to develop a mathematical model and a method for viewided into the capital in mentary terms. The cycle determining the pality of management which connects the capital tuner of city dectric transport enterprises is quality of service with the efficiency of city transport te gesteding! The mature of the operating activity is the regular ity cooperations and the resulting profit. cs and 4. Materials and methods of the study financial Thus, the basis for the operating activity of trybunterprises are operations for the prepa The information base for the study wtedficial report rated plementation of city passenger transport in ing data, factual information and results of the queste condance with schedules and routes. However, enterprises of manages of CET enterprises of Ukraine of cyclectic transport incur costs not only in the course Methods of studying the specified problems are based in and importation of transport. Much of un dialectic and system approaches to studying the cost checulariseringstag maintenance and pair of the state of activity accounting CET caterpeisekagesling stock. Als, enterprises carry out AC transformation ment quality and dificiency modelsMethods and ale per supply, maintenance and repair of synthesis were used to determine the industry specifics of che cut work and was Capital cient information about quality and efficiency The information behavior of manages should Conversion of combine control, adaptation, forecasting and capital creativity based in the diversity of information resources IT In this regard, the main objects of management are profit costs and financial results. At present, information on these objects Res is formed within the integrated accounting sys- provided tem at the enterprises of city electric transport transport However, such informisanih to Coach of cute the high-quality implementation of mati resources into the ament functions. The process of effective ac counting of activity should be gained so that To process on its lasis, it would be possible to take timely and scientifically sound management decisions Passenger transport Process Transportni *One of the major principles when choosing an option of the organization of activity accounting and management is obvious the compliance of the accounting system with the objectives of manament 1181 In each case, the management decision must Fig. 1. Processes of the operating activity of city electric transport be, above all, targeted. That is the management enterprises influence should be directed to the definition of financial result and efficiency of activity to The operating activity consists of a number of successive only of the enterprise as a whole, but of each structural unit stages supply preparation for transport, provision and im separately. This situation kads to the growth of the infor- plementation of transport services. At the ratetprises of city mation rule of responsibility accounting, wrich will allow electric transport, the processes of production, sale and con determining real and individual results. Possibilities of sumption of products are combined, while in the production de the management depend on the extent of perception sphere the specified proces are separated from each other and interpretation of information formed in the accounting in space and time. Transport does not rate wealth that ystem by the management staff 19 can be accumulated or reserved. CET companies provide Responsibility accounting provides direct and feedback passenger transport services Services cannot be separated communication at different levels of management. The from the transport process, resulting in an inextricabile link purpose of such accounting, above all, is the formation of a between the provision and consumption of transport r. w vision of production tesponsibilities of employees and vices. This puts transport companies in direct dependence the organization of conscious web.control. Employees will on fluctuations in demand for transport and leads to DVD feel responsible for the quality of the work performed and production have confidence that the final achievements will not remain In addition, CET companies have significant peculiari unnoticed by the management. After allthe skillful use of ties in relations with customers. In accordance with the low.chological and economic leverage will motivate employ train and trolleybus enterprises are obliged to provide transees to achieve the best results port services to certain calories of angesataredaced Therefore, responsibility accounting is a key element of Cost 114) According to the report of the CET Corporation, organiratie of management accounting, which combines the number of pages entitled to reduced transport fares control analytical and motivational functions. Such ac in 2017 a led 65.84 1951. The procedure of forming counting stem is not new, it is described in detail in the transport fares is also legally established, focusing primar works of both foreign and domestic wcholars. Thus repen Hly the criterion of real soley of the population 161 Sility accounting is a system that allows you to evaluate Therefore part of the cost of the main activity are covered plans and actions of each responsibility center 14. The at the expense of dietary financing Teamcent of such organizational structure of the enterprise resembles a pyra financing should correspond to the amount of profit lest midin which each manager is assigned to the responsibility due to the transport of those categories of passengers who center [18] This principle of accounting allow determining enjoy reduced public transport fares. In addition, the funds beckel predit and costs by the primary places of origin in of CET enterprises should be recognized as a form of profit structural unit. There are different approaches regarding the amount of which depends on the quantity and quality of the structure and classification methods of responsibility transport services provided to these categories of the pop centers. Cost profit and westment centers at commonly lation paying reduced fares distinguished 201 Based on the above peculiarities of management of city However, it is necessary to distinguish between the con cloctric transport enterprises, the following definition of the copes of profit or cost center and responsibility center" It operating activity can be presed. It is a set of operations is well known that the profit or cost eroter is a type of re related to the preparation and direct implementation of posibility centers. Often, scientists define both the profil pase transport by the rolling stock in accordance with or cost center, and the responsibility center as a set of established routes and schedules the enterprise activity. Bot respondility centers must have To ensure the proper management of the operating personal responsibility of the head for activity indicators activity of CET enterprises, it is necessary to puses suff which can be influenced and controllel Fatton to get Journal of Enterprise Tecelage *17292774 At the same time there are differences trigarding the However, the problem is the contency of services, pacificity of distribution of prodit and costs ang respons with respect to the priorities of service of technical facilities hility centers Thos there is a statement that recentes and different totes and the quality of their work with the responsibility centers should be considered as the indepeo quality of of transportes dent objects of accounting and control of production costs At present, the role of city electie transport begins to which are determined by the place in the enterprise structure grow. This trend is most noticeable in large cities, where economic characteristics and social content 121. That is the efficiency of personal transport is constantly de responsibility centers, first of all, are sociated with cost creating due to the owing staged parking places and management, while cost centers - caly with the calculate frequent cogesti of production costs Today, the main criterion for deciding on the type of There is also a definition of the cost center as cost whicle as reliability and compliance with the declared sched Kruping, which allows combining coucesters with the ule. In such a situation, transport etterprise tvinga responsibility of managers who had certain departments ner traffic of more than 2 thousand pes Bis zoranteed in one accounting process. In this case, cost center means to become pritable 122) separate object of analytical accounting for the purpose of As a result, the technology forming the efficiency monitoring, control and management ocity plac transport should be used on the method that Along with cost centers to researchers distinguish allows combining the interests of beach service staff and profit (vene) centers that have certain characteristics This is a mandatory responsility of the management of a The proposed method is the weathe base separate structural unit of the enterprise for the formation of structure of the estimate 123.28], which was tested for the profit (revenue) and the lack of control over costs possibility to be applied as a criteria of efficiency 125-27] The starting point for constructing the responsibility accounting system is the organizational structure of the enterprise. First of all, it is proposed to take into account the RPT technological structure of the enterprise and then allocate its horizontal and vertical stone. where is the expert estimate of the input product of the So in different industries profit and cost center operation Pis the expert estimate of the opet product of counting should be carried out in different ways because it the operating Tas the time of the operation depends on the technology and organizational structure of The proposed method is based on the fact that the ind the enterprise. The main focus should be on the distribution cater of resource fictyisttandmed into a standard of of profit and costs precisely among responsibility center passenger service quality whose managers can directly influence the process of forme Fue this as the expert estimate of the input product of tion of indicators and bear perity the operation, we take the volume of page The main operating activity is performed by the depot teement of the studied route - R-X traffic service, which provides transport services to powe Let us determine the code of the added vale pers. This service organizes passenger transport en toutes of transport Service as the rate of the wese member of and monitors compliance with the traffic regularity on the passengers transported daily to the umbral lines and the line according to the schedule. The series of the main unit gumber passengers served by transportlines can be characterized as follows Then the expert estimate of the court port of the the con services is directly included in transport fares tansport peration can be determined from the expection direct consumers of services are per P-NE However, enterprises of city electric transport incur Let was introduce the concept of an intervalo costs not only in the process of organization and implemen- time from the transport arrival toa stop until the arrival at tation of transport according to the schedule. Auxiliary the seat stop units do not directly serve passengers. The activity of such The outo frame at alised time interval will change the units is aimed at achieving the main objective. They should coefficient W of the penalty function contribute to the functions of the main wit. To perform such technological functions the following production and F-(-1) operating units are organized rolling stock department of the depot (repair shop) When stofnframe, the numerical value of the cod which is intended for storage, maintenance and repair officient of the penalty function takes a unit value. This vale the fleet, that is responsible for putting technically sound is increased by one at the next at of frame within the route. vehicles on the line Thes for the service quality indicate, we will get energy management de traction prestations and emergency despatch service), which gives iteru (N 2-3-1) -N ed power supply to the line through transmiti railroad management department, which performs the functions of maintenance and current pair ofta The value of the efficiency index with pealty func and railways time index is a standard for the transporter and the vice The peculiarities of services provided by auxiliary units staff of the line include On the other hand, the maximale of the estimatici - the cost of services is indirectly included in transport dicates the most pelitabile route for the transport caterie fares: Formute with a maximum reference it is disable passengers are indirect comes of services to put the most experienced and the set up-to-date Control processer 16 rolling stock. And so, as the reference values of the esta This, in turn, will increase the efficiency of the transport mate decrease. enterprise with the lase of accounting and management tools In this case, the update rate of the entire fleet will be Of course, these new opportunities can be implemented maximum, and the quality of service and the penibility of only if the collection, storage and processing of new data will increasing salaries of the enterprise staff will increase be organized. These are data on arrival and departure times Consider an example of using the method to assess the of transport to the locations passengers quality of passenger transport The collection of such data is already carried out in a Let us assume that the total number of passengers trans number of cities of the world and Ukraine As the same time ported daily by the entire fleet of rolling stock is 10,000 it is technically not difficult to implement such collection in ple. The total number of passengers transported daily on the the automatic maxle. This requires additional information studied route - 2,000 people, Route time 1 h 30 min. The related to causes of deviation from the reference frame: number of stops - 20 units - low quality of road services in bad weather conditions Then, -20,6-2,000/10,000-0.2.7-1.5 -quality of repair and maintenance of the vehicle By substituting the values in the expression (3). wet low skills of the driverite (Fig 2) The prolden of practical prowision of transport service quality in order to increase efficiency requires many stops o and further scientific research. However, the development of the proposed quality formula and the method for determin 2012 ing the indicator, depending on the frame deviation from the standard. allows taking a step in the near future It should also be noted that at the overnmental and departmental levels, provision of transport services will be 0.00 subject to legal regulation solely in terms of detailing the procedural actions or administrative regulation of structural 0.000 units and officials of some department to improve the one nization of their service and public activity, 0 10 13 14 20 SU The process of standardizing the provision of transport services by publie administration bodies should be based, Fig. 2. The values of the passenger service quality index certainly, on asement of their quality. The quality of depending on the number of outs of the route frames transport srvices will be determined by the appropriate criteria. The criterion is the basis for sessing the quality Calculations show that a complete deviation from the of transport services. The criteria should be suitable for schedule or non-departure of the rolling stock on the line the development of standards for the prison of transport lead to a xero value of the quality index services on their basis. Quality assessment of transport wrvices should be carried out both by the state and by con sumers of services through their comparison. The standard 6. Discussion of the results of the study of the level will be determined as the appropriate quality level of organization of the system of responsibility accounting of transport services. Minimum requirements are a minimum CET enterprises activity quality limit. Failure to comply with the minimum standard is a reason for the negative quality assessment of provision One of the biggest problems with transport service is the of transport services and should provide for eittain kesal need to ensure maximum efficiency of each passenger. More consequences over, as a result of such service, it is necessary to ensure the competitiveness of the transport enterprise This specificity necessitates the coordination of manage 7. Conclusions ment efforts, which should be aimed at such a specific result as the accuracy of vehicle positioning in time 1. To ensure the effective organization of management The developed quality index allows linking various mar accounting of CET enterprises activity, it is necessary to agement aspects take into account sectoral features. These include state There is an opportunity to estimate the efficiency of various regulation of the industry, peculiarities in relations with routes, and using this estimation to set priorities both units customers, the specific nature of the services provided and that provide traffic of vehicles, and for the staff directly respon technological features of structural units sible for the quality and efficiency of passenger transport 2. The mathematical model and the method for deter The connection between quality and efficiency in one mining the management quality, which connects the quality indicator makes it possible to interest all structures of the of service with the efficiency of city transport routes, are de transport enterprise in the high-quality service for plassen veloped. On the one hand, this allows rating of routes by the wers At the same time, much high-quality service will tinfy criterion of efficimey, on the other hand - determining the customer needs as much as possible and significantly increase quality of service of the transport enterprise's customers the passenger traffic garding the accuracy of fulfillment of the transport schedule