Accounting, analysis and control of freight transportation services at PE “Trans-Auto-D”

Students Name: Tereshchenko Anna Valeriivna
Qualification Level: magister
Speciality: Accounting and Taxation
Institute: Institute of Economics and Management
Mode of Study: full
Academic Year: 2020-2021 н.р.
Language of Defence: англійська
Abstract: Tereshchenko A. V., Olshanska M. V. (supervisor). Accounting, analysis and control of freight transportations services at PE «Trans-Auto-D». Master’s qualification work. – Lviv Polytechnic National University, Lviv, 2020. Extended annotation. The master’s qualification work covers the national standards, legislation, regulations, special economic literature and other sources of information, which reveals the essence of the freight services’ implementation as an object of accounting, methods of analysis, directions and tools of control, as well as reflection while reporting. The qualification work presents the results of financial and economic activities of PE «Trans-Auto-D», its accounting policy, analysis of the object of study and offers recommendations for improving the process of providing freight transportation services. The general organization of the accounting process, documentation, analytical and synthetic accounting, as well as the reflection of services in accounting and reporting are also described. The object of the master’s qualification work is the process of organization of accounting, analysis, control of freight transportation services at the PE «Trans-Auto-D». The subject of the study are a set of theoretical, methodological and organizational components of process of accounting, analysis and control of PE «Trans-Auto-D» and domestic transport companies in general. The purpose of the master’s qualification work is to study the theoretical and practical provisions of the organization and methodology of accounting and control of freight transportation services, analysis of the main economic indicators of the transport companies and the object of study, as well as recommendations for improving the completeness and reliability of such formation. The results of investigation provide recommendations for the internal control of freight transportation services’ implementation; control of fuels; implementation of mandatory advances for freight transportation services in order to avoid the possibility of non-repayment of debts by clients; control of payments to drivers of company’s rolling stock to avoid inflated costs to pay per diems; revision of the cost threshold for allocation to fixed assets, taking into account the new 20 thousand UAH and specifying this data in the company’s Accounting Policy; strengthening the current control of autopark by revising the technical parameters of all the cars in order to minimize the total cost of maintenance and unforeseen costs of repairing trucks; registration of a medical worker (employees) in the staff directly on the territory of the company for a stronger daily medical examination of employees, which are engaged in freight transportation; vaccination of Trans-Auto-D’ workers against influenza and ADP (diphtheria-tetanus prevention); registration of individual insurance for all the drivers in case of coronavirus. Key words – realization of freight transportation services, prime cost of freight transportation services, carrier, contract for freight transportation, client of freight transportation services. List of used literature sources. 1. Lichman A. A. Transportation activities as a system of services: accounting aspect / A. A. Lichman. // Scientific Bulletin of NULES of Ukraine. Series: Economics, agricultural management, business. – 2016. – 505 p. 2. Butynets F. F. Organization of accounting / Butynets F. F., Voynalovich O. P., Tomashevskaya I. L. – 4th ed., Supplement. and processing. – Zhytomyr: PP. «Ruta», 2010. – 528 p. 3. Krivoruchko O. M. Systematic assessment of the quality of transport services // Standardization. Certification. Quality. – 2011. – № 2 (69). – P. 46–51. 4. Kindratska G. I. Analysis of economic activity / G. I. Kindratskaya, A. G. Zagorodniy. – Lviv: Lviv Polytechnic Publishing Department, 2019. – 320 p. 5. Ogiychuk M. F., Novikov I. T. Audit: organization and methods: textbook / M. F. Ogiychuk, I. T. Novikov, I. I. Ragulina; For order. prof. M. F. Ogiychuk. – К.: Alertа, 2014. – 355 p. 6. Omelyanchuk T. M. Parameterization of factor financial analysis of enterprise profits / Т. М. Omelyanchuk // Modern problems and ways to solve them in science, transport, production and education. – 2012. – № 1. – P. 111–113. 7. Accounting in the fields of economic activity: motor transport: textbook. manual / N. M. Maliuga, Я. В. Lebedzevuch, Л. Л. Goretska, T. V. Davidiuk; For order. prof. F. F. Butynets. – Zhytomyr: ZHITI, 2010. – 480 p.