Sogomonova N. The economic mechanism of raising efficiency of the automobile transport enterprise working

Object of research – a process of raising efficiency of work of an automobile transport enterprise (ATE). Subject of research – theoretical bases and methodical recommendations of ensuring operation of the economic mechanism of raising efficiency of work of an ATE. Methods of research – theoretical generalization, comparison, analysis, syntheses, abstracting, deduction, method of hierarchies, imitation modeling, system approach, processing approach, function-costing analysis. Theoretical and practical results. Theoretical meaning of received results consists in resolving the important scientific problems in the theoretical bases and methodical recommendations for ensuring operation of the economic mechanism raising efficiency of work of an ATE. Practical meaning of received results consists in using the offered economic mechanism for raising efficiency of work of an ATE will allow to improve operation of the enterprise and its financial results. Novelty of results. Motivated theoretical and methodicalrecommendations for ensuring operation of the economic mechanism of raising efficiency of work in market conditions: intercoupling a mechanism of management, economical and economic mechanisms; the notion of the economic mechanism of raising efficiency of working of an enterprise and its structure; methodical approach to the formation of a differentiate scale of tax on profit rates; imitation model of optimization of tax payments of an ATE; internal control system for enterprises of automobile transport. Level of implementation. Results of research were accepted and incorporated on JSC "ATE-16363" (act of implementation № 248 from 03.05.06) and JSC "Grain autopark" (act of implementation № 65 from 21.04.06). The main positions of the thesis are used in the educational process of Kharkiv National Automobile Highway University (reference № 1068/48 from 11.05.06). Sphere of using. Transport branch.