Klymenko I. Accounting and analysis of transport services in terms of leasing

The thesis is devoted to substantiation of theoretical positions and development of practical recommendations to improve accounting and analysis of automobile transport services in terms of leasing. Based on the study of the essence, classifications and functions of leasing the theoretical model of vehicle leasing has been developed. The current conditions of automobile transport market have been grounded and specific features of the development of service market have been identified. The mechanism of interaction between transport enterprise and participants of the leasing agreement has been worked out. Organizational and methodical provisions of accounting for automobile transport services in terms of leasing, based on the process approach to management, have been worked out and the system of calculation of its costs has been improved. The package of management reporting in the context of business processes has been proposed and the forms of segment reporting have been worked out. The methodical approaches to economic analysis of automobile transport services have been improved.