Напрями удосконалення управлінського обліку операційних витрат автотранспортних підприємств

Abstract

The relevance of the chosen topic lies in the fact that effective management accounting is an important component of the successful operation of any enterprise, including road transport enterprises. Operating expenses in motor transport enterprises are a significant part of total expenses, their rational management and control are crucial for reducing costs and increasing profitability. The article considers the essence of operating expenses of a motor transport enterprise, organization of their management accounting and develops ways to improve the accounting of operating expenses for effective management of the enterprise as a whole. Therefore, the purpose of the article is to develop recommendations for improving management accounting of operating expenses at passenger transportation enterprises to ensure efficient operation of these enterprises. In order to achieve the set goal and determine the essence of operating costs, regulatory and legislative acts and scientific developments of domestic scientists were analyzed. The following tasks will be solved: study of theoretical aspects and methods of management of operating expenses of motor transport enterprises; development of practical recommendations for improving the accounting system of operating expenses; implementation of the developed operating cost accounting system in selected motor transport enterprises. The subject of the article is a set of theoretical, methodological and practical issues related to accounting and analysis of operating expenses of motor transport enterprises. To achieve this goal, the author used general scientific methods (comparison, generalization, analysis, synthesis, monographic method) and economic and statistical research methods. Based on the research and analysis, specific recommendations for improving the operating cost management system will be formulated, which enterprises will be able to implement to ensure optimal use of resources and increase their efficiency. The practical significance of the results obtained is to formulate the main directions and practical recommendations for passenger transportation enterprises to improve the organization of accounting for operating expenses with the allocation of appropriate subaccounts; to introduce an effective methodology for management accounting by centers of responsibility.