Some Problems of Organization of Accounting and Control of Freight Transportation Services’ Implementation by Small Enterprises

Abstract

Constant changes in economic and legal conditions of management, the complexity of accounting of the freight transportation services’ implementation, require further study in terms of organization of accounting and control, taking into account the characteristics of the industry and belonging to a small enterprise. The purpose of the article is to identify problem areas in the process of organizing the accounting and control of the freight transportation services by small businesses, and also finding ways to solve them. The result of the study is identified and substantiated the following problem areas of freight transportations’ accounting and control, taking into account the characteristics of the industry and belonging to small businesses: cumbersome regulations; specifics of cost accounting; organization of internal control. In particular, it has been established, that the legislative system is rather cumbersome and outdated; also needs improvement taking into account the conditions of globalization of states’ economies, deregulation of freight transportation in Ukraine, protection of workers during pandemic. Based on the study of the regulatory framework, grouped regulatory and regulatory documents for the freight transportation services’ regulation in terms of articles for calculating of the freight transportation services’ costs. Generalized sources of information for effective internal control of cargo transportation of the transport enterprise by the accounting service are offered, taking into account the limited financial resources of small businesses. Emphasis is placed on the need to take into account in the organization of such control such sectoral features as: a large share in non-current assets of rolling stock, accounting of the costs of its maintenance and storage; accounting of fuel and lubricants and spare parts; accompanying flight loading.