DOI: https://doi.org/10.32515/2663-1636.2023.9(42).163-172
Digitization of Internal Control and Information Support for the Management of Transport Enterprises
About the Authors
Iryna Kornyat, Graduate student, Department of Accounting and Taxation, West Ukrainian National University, Ternopil, Ukraine, ORCID: https://orcid.org/ 0009-0000-6986-5211, e-mail: tneubook3@gmail.com
Abstract
The effective functioning of the smart city creates prerequisites not only for automating the collection of accounting information about economic processes in transport, but also for comprehensive control over transport, passenger and cash flows. The use of modern computer and communication technologies in the smart city ensures the digitization of internal control for the purposes of effective management of transport enterprises, which determines the relevance of the topic of the article and makes it possible to form a goal. The main aim of the article is to improve the methodology of internal control and information support for the management of passenger carriers in the context of the use of modern computer and communication technologies.
The article proves the importance of establishing the relationship between accounting, internal control and management of the transport enterprises activities. The methodology of internal control and information support of the management regarding the movement of vehicles in the city space, the performance of official duties by employees, the behavior of passengers and the circulation of funds has been improved. The procedure for digitalization of management decisions in the transport sector of the smart city based on accounting information, the reliability and relevance of which is confirmed by the internal control of passenger carriers, has been specified. The expediency of using a video surveillance system for the movement of transport, the performance of official duties by employees and the behavior of passengers in order to control and record the damage caused to the rolling stock of passenger carriers, other road users, passengers and employees, and the transport infrastructure of the smart city has been substantiated.
The use of the developed information scheme of the control environment ensures the minimization of time and money spent by passengers, transport companies, municipal and state budgets for the provision of services for moving residents of the smart city.
Keywords
internal control, accounting, management, digitalization, passenger transportation, transport enterprises
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References
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8. Nazarova, V. (2021). Methodological Support for the Transfer Pricing Management and Intercompany Payments Control in the Management Accounting System of the Transport Holding Company. Accounting. Analysis. Auditing, 8, 62-73. DOI: http://doi.org/10.26794/2408-9303-2021-8-1-62-73 [in English].
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Citations
- Базилюк А. В., Малишкін О. І. Бухгалтерський і податковий облік автотранспорту та перевезень. Навч. посіб. К.: Центр учбової літератури, 2011. 256 с.
- Вигівська І. М., Ягнич К. І. Бухгалтерський облік в управлінні транспортною логістикою: організаційні положення. Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу. 2019. № 3(44). С. 14–17. URL: https://doi.org/10.26642/pbo-2019-3(44)-14-17.
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- Муравський В. Застосування інформаційних технологій у первинному обліку торговельних, розрахункових і транспортних операцій. Вісник КНТЕУ. 2009. № 3. С. 69-76.
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- Liu Zheyuan. The internal control method of modern management accounting information system. International Journal of Business and Management. 2023. № 1. 15. URL: http://doi.org/10.56028/ijbm.1.1.15.2023.
- Nazarova V. Methodological Support for the Transfer Pricing Management and Intercompany Payments Control in the Management Accounting System of the Transport Holding Company. Accounting. Analysis. Auditing. 2021. № 8. 62-73. URL: http://doi.org/10.26794/2408-9303-2021-8-1-62-73.
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- Zadorozhnyi Z.-M., Muravskyi V., Shesternyak M., Hrytsyshyn A. Innovative NFC-Validation System for Accounting of Income and Expenses of Public Transport Enterprises. Marketing and Management of Innovations. 2022. № 1. 84-93. URL: http://doi.org/10.21272/mmi.2022.1-06.
Copyright (c) 2023 Iryna Kornyat
Digitization of Internal Control and Information Support for the Management of Transport Enterprises
About the Authors
Iryna Kornyat, Graduate student, Department of Accounting and Taxation, West Ukrainian National University, Ternopil, Ukraine, ORCID: https://orcid.org/ 0009-0000-6986-5211, e-mail: tneubook3@gmail.com
Abstract
Keywords
Full Text:
PDFReferences
1. Bazyliuk, A. V., & Malyshkin, O. I. (2011). Bukhhalterskyi i podatkovyi oblik avtotransportu ta perevezen [Accounting and tax accounting of motor vehicles and transportation]. K.: Tsentr uchbovoi literatury – Center of educational literature [in Ukrainian].
2. Vyhivska, I. M., & Yahnych, K. I. (2019). Bukhhalterskyi oblik v upravlinni transportnoiu lohistykoiu: orhanizatsiini polozhennia [Accounting in transport logistics management: organizational provisions]. Problemy teorii ta metodolohii bukhhalterskoho obliku, kontroliu i analizu – Problems of the theory and methodology of accounting, control and analysis, 3(44), 14–17. DOI: https://doi.org/10.26642/pbo-2019-3(44)-14-17 [in Ukrainian].
3. Havrylenko, O. Ye. (2015). Udoskonalennia obliku finansovykh rezultativ na pidpryiemstvakh miskoho transportu [Improvement of accounting of financial results at city transport enterprises]. Technology Audit and Production Reserves, Vol. 6, (5(26), 47–52. DOI: https://doi.org/10.15587/2312-8372.2015.57194 [in Ukrainian].
4. Dubynskyi, O. (2018). Obiekt ta predmet kontroliu za doderzhanniam zakonodavstva na transporti v Ukraini [Object and subject of control over compliance with legislation on transport in Ukraine.]. Pidpryiemnytstvo, hospodarstvo i pravo – Entrepreneurship, economy and law, 11, 76–80 [in Ukrainian].
5. Muravskyi, V. (2009). Zastosuvannia informatsiinykh tekhnolohii u pervynnomu obliku torhovelnykh, rozrakhunkovykh i transportnykh operatsii [Application of information technologies in the primary accounting of trade, settlement and transport operations]. Visnyk KNTEU – Herald of KNTEU, 3, 69-76 [in Ukrainian].
6. Balan, A., Kachanova, N., & Topalova, E. (2020). Accounting and control features of the using of spare parts (pneumatic tires, rechargeable batteries) on motor transport enterprises. Economics, Entrepreneurship, Management, 7, 61-77. DOI: http://doi.org/10.23939/eem2020.02.061 [in English].
7. Liu Zheyuan (2023). The internal control method of modern management accounting information system. International Journal of Business and Management, 1, 15. DOI: http://doi.org/10.56028/ijbm.1.1.15.2023 [in English].
8. Nazarova, V. (2021). Methodological Support for the Transfer Pricing Management and Intercompany Payments Control in the Management Accounting System of the Transport Holding Company. Accounting. Analysis. Auditing, 8, 62-73. DOI: http://doi.org/10.26794/2408-9303-2021-8-1-62-73 [in English].
9. Umeh George (2022). Inflation accounting, and pricing in an inflationary economy a special study of the luxury transport industry in Nigeria. www.researchgate.net. Retrieved from https://www.researchgate.net/publication/359222487_INFLATION_ACCOUNTING_AND_PRICING_IN_AN_INFLATIONARY_ECONOMY_-A_SPECIAL_STUDY_OF_THE_LUXURY_TRANSPORT_ INDUSTRY_IN_NIGERIA%27 [in English].
10. Zadorozhnyi, Z.-M., Muravskyi, V., Shesternyak, M., & Hrytsyshyn, A. (2022). Innovative NFC-Validation System for Accounting of Income and Expenses of Public Transport Enterprises. Marketing and Management of Innovations, 1, 84-93. DOI: http://doi.org/10.21272/mmi.2022.1-06 [in English].
Citations
- Базилюк А. В., Малишкін О. І. Бухгалтерський і податковий облік автотранспорту та перевезень. Навч. посіб. К.: Центр учбової літератури, 2011. 256 с.
- Вигівська І. М., Ягнич К. І. Бухгалтерський облік в управлінні транспортною логістикою: організаційні положення. Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу. 2019. № 3(44). С. 14–17. URL: https://doi.org/10.26642/pbo-2019-3(44)-14-17.
- Гавриленко О. Є. Удосконалення обліку фінансових результатів на підприємствах міського транспорту. Technology Audit and Production Reserves. 2015. Т. 6, №5(26). С. 47–52. URL: https://doi.org/10.15587/2312-8372.2015.57194.
- Дубинський О. Об’єкт та предмет контролю за додержанням законодавства на транспорті в Україні. Підприємництво, господарство і право. 2018. № 11. С. 76–80.
- Муравський В. Застосування інформаційних технологій у первинному обліку торговельних, розрахункових і транспортних операцій. Вісник КНТЕУ. 2009. № 3. С. 69-76.
- Balan A., Kachanova N., Topalova E. Accounting and control features of the using of spare parts (pneumatic tires, rechargeable batteries) on motor transport enterprises. Economics, Entrepreneurship, Management. 2020. 7. 61-77. URL: http://doi.org/10.23939/eem2020.02.061.
- Liu Zheyuan. The internal control method of modern management accounting information system. International Journal of Business and Management. 2023. № 1. 15. URL: http://doi.org/10.56028/ijbm.1.1.15.2023.
- Nazarova V. Methodological Support for the Transfer Pricing Management and Intercompany Payments Control in the Management Accounting System of the Transport Holding Company. Accounting. Analysis. Auditing. 2021. № 8. 62-73. URL: http://doi.org/10.26794/2408-9303-2021-8-1-62-73.
- Umeh George. Inflation accounting, and pricing in an inflationary economy a special study of the luxury transport industry in Nigeria. 2022. URL: https://www.researchgate.net/publication/ 359222487_INFLATION_ACCOUNTING_AND_PRICING_IN_AN_INFLATIONARY_ECONOMY_-A_SPECIAL_STUDY_OF_THE_LUXURY_TRANSPORT_INDUSTRY_IN_NIGERIA%27.
- Zadorozhnyi Z.-M., Muravskyi V., Shesternyak M., Hrytsyshyn A. Innovative NFC-Validation System for Accounting of Income and Expenses of Public Transport Enterprises. Marketing and Management of Innovations. 2022. № 1. 84-93. URL: http://doi.org/10.21272/mmi.2022.1-06.