Melnuchyk M. Accounting and control of charges and profits from realization of services in freight air traffics

Dissertation work is devoted research of theoretical, methodical and practical positions of account and control of charges and profits from realization of services in freight air traffics. The model of account and control of charges, their calculation, is developed on the basis of connection of methods of ABC - costing (activity based costing), direct - costing and to the method of mutual allocation of charges of meeting consumption for determination of prime price of the given services. An account and control of profit is improved from realization of services in freight air traffics in the cut of orders after signs: a subject is a customer; a regional pattern is a route; a performer is a transport vehicle (airplane); an object is a load. Grounded positions of administrative control from the operative reacting on market demand by the use of method of the directed action, affected of which zone determined after principles of AVS - to the analysis.