Grytsak N. Accounting and internal audit costs of transport enterprises

Dissertation is devoted to theoretical positions and develop recommendations to improve accounting and internal audit costs of transport companies related to the provision of transport services. Based on the research branch features of the motor carrier grounded its impact on the accounting and internal audit (including costs). Formed structure of accounting and information support of organizational and economic mechanism of management and development of motor business, which consists of five units (target, analytical, resource, constructive and forecast). The composition of these problems costing businesses and expanded description of the object of cost accounting. Formed characteristic components of motor carrier costs related to the cost of road transport services (and items of expenditure) determining places of origin and centers of expenditure. A book design documents and subject to the proposed carriers accounting information specified organizational position your technology process. An account of the analytical calculation of costs of transport companies to account 231 "Road transport", 232 "storage facilities", 233 "Support Activities in the road transport sector", 203 "Fuel", 207 "Spare Parts". At work the objects, subjects and objectives of internal audit of motor companies, improved organizational and methodological elements of the internal audit costs of providing transport services in three blocks: resource, cost-creating, pricing, corresponding to the order form and cost reimbursement ATP . Formed proposals to use certain techniques of internal audit costs of transport enterprises considering methods applied calculation of the cost of transport services that substantially enhance the effectiveness of control procedures and optimizes their views.