The dissertation is devoted to the scientific substantiation of the development of theoretical, methodological and organizational provisions of accounting and internal control of financial results in urban transport enterprises.
The expediency of using the economic categories “financial results”, “profit”, “loss”, “income”, “expenses” and “expenditure” as independent main directions of systematization and classification in financial and management accounting subsystems is substantiated and their definitions are refined. Considering the social importance of transport services in general and the social orientation of passenger transportation services, it was proposed to expand the existing approaches to the classification of financial results with classification criteria oriented to the information needs of users, namely: the order of the presentation in various forms of reports, the method of formation, significance for various groups of users, the result of control.
It is substantiated that the activities of urban transport enterprises are characterized by a number of features caused by the following factors: the specifics of transport products, the specifics of contractual relations for transport services between three parties with different interests: local authorities, transport enterprises and passengers, the large number of privileged categories of citizens in general passenger traffic, the structure of income and expenses, the existence of control and regulation of urban transport enterprises by local authorities, various forms of ownership and organizational-legal forms of enterprise data management.
Based on the analysis of the provisions of IFRS 15 «Revenue from Contracts with Customers» and P(S)A 15 «Income», practical approaches for applying conditions for revenue recognition and determining the degree of completeness of services at transport enterprises in providing services for the carriage of passengers using one-time and electronic tickets , season tickets and upon receipt of subventions for the transportation of privileged categories of citizens have been developed. The procedures have been developed for recognizing income at transport enterprises on the basis of two types of contracts: written agreement with the executive body of the city council for the regular transportation of passengers and verbal non-written agreement with the passenger for the provision of transport services based on a single, electronic or subscription ticket.
A list of items for calculating the main and auxiliary expenses for passenger transportation was proposed, the expediency of using the transportation cost indicator of the number of passengers carried as a base for the distribution of general production expenses was justified, two options were proposed for the distribution of general production expenses. A list of analytical accounts of the accounting of costs for the transportation of passengers and the cost of transport services for enterprises of urban electric transport that transport passengers by electric and automobile transport has been developed.
In order to ensure the information needs of internal and external users, directions for improving financial and internal managerial reporting have been proposed. The expansion of indicators in Income Statement in order to highlight the specific costs and incomes of urban transport enterprises has been proposed. Three forms of management statements have been elaborated.
It has been substantiated that in the practical activities of transport enterprises the tasks of controlling financial results should be determined depending on the period of implementation of the control and its types: preliminary, current and subsequent, and objects of control, which include the common object of control and complimentary objects of control. It is proved that the results of the implementation of operational internal control are important for the subjects of management of transport enterprises.
The matrix system of internal control of financial results in urban transport enterprises has been proposed. The system is based on the hierarchical ranking of subjects of internal control: governing bodies, special control bodies, subdivisions, departments, employees of the enterprise; specification of the types of subjects in each group depending on the organizational and legal form of management and ownership, as well as the level of their influence on each type of control – preliminary, current, subsequent; working out in detail the control functions assigned to each subject, corresponding to the specific type of control executed by them.
To ensure the effectiveness of the interaction of the internal control bodies at urban transport enterprises, a list of internal regulatory documents has been proposed, which determine the procedure for exercising internal control of financial results at urban transport enterprises for each control subject.
