Improvement of the cost accounting at urban transport enterprises

Abstract

The procedure for accounting expenses has been established at the legislative level. It is oriented for the enterprises of all economic sectors. It has been proved the inappropriate use of this order to the municipal transport sector taking into account the characteristics of their sector of activity. The main disadvantages of procedures for synthetic and analytical accounting costs at public transport are detrmined. To address the issue of improving accounting costs at public transport in terms of adaptation to international standards, the method of implementation of synthetic and analytical account of the costs of industrial characteristics of enterprises is proposed. It has been determined the influence of the difference of terms "costs " and " expenses" for the formation of the cost of services for public transport companies, based on which the necessity of the use of separate accounts for the accounting of costs and expenses, which significantly changes the formation of the cost of transport services and increases the analyticity of accounting information. The proposed method of accounting cost of sales of transportation services with the focus on the accounts for the accounting of costs and expenses, will help to distinguish clearly between primary and secondary public transportation costs and transportation costs, into which the costs are transferred at the end of the reporting period, on condition of receiving income from the sale of transport services.