Introduction. The functioning of passenger carriers in the conditions of a smart city creates unique opportunities for optimizing financial results of operations. The application of the latest information and communication technologies in the economic activity of motor transport enterprises ensures the minimization of operating expenses. Instead, the optimization of passenger flow management involves the operation of multifaceted information not only about expenses, but also about incomes. Such information is generated by the accounting system, which requires a primary study of the classification of expenses and incomes of passenger carriers in accounting theory.The purpose of the article is to improve the classification of expenses and incomes of the main activity of motor transport enterprises in accounting for the purposes of integrated management of financial results of passenger transportation services.Methods. The following methods were used in the research in accordance with the set goal: analysis, synthesis and comparison - to detail the object of study; logical generalization and scientific abstraction - to clarify the categorical and conceptual apparatus of research; systematic approach in determining the classification features in the study of expenses and incomes; historical - to clarify the scientific views on the separation of costs and revenues of transport enterprises. Bibliographic and comparative analysis became the methodological tools of the study. The empirical study was conducted using a bibliometric approach known as “analysis of common words” and the information resource “ResearchGate”.Results. The existence of a classification conflict with regard to expenses in regulatory documents in the field of accounting and industry regulations on the formation of the cost of transport services for the transportation of passengers has been proven. It is proposed to expand the list of classification features in the study of expenses of the main activity of passenger carriers in order to optimize their management. An integrated scheme for the classification of expenses and income has been developed according to such classification criteria as: Economic elements, Type of transport services, Stages of passenger service, Stage of the carrier’s activity, Type and distance of transport, Capitalization, Homogeneity, Inclusion in the cost price, Change in the volume of transport, Control, Anticipation, Emergency, Recognition, Term of occurrence, Calendar period, Reporting period, Form of receipt, Management influence, Other criteria for classification of expenses and income. The use of the developed full integrated classification of expenses and incomes provides a single methodology for determining financial results from the provision of passenger transportation services, their accounting and control for the purposes of effective management of the activities of motor transport enterprises.Prospects. Further research should be conducted to find out the influence of the internal and external conditions of the functioning of passenger carriers, which leads to the emergence of various expenses and income, on the methodology and organization of accounting and control of the provision of passenger transportation services.
Introduction. Further development of urban formations requires optimization of passenger traffic management in the public transport network. Ensuring the efficiency of traffic flow management involves improving accounting with the use of innovative NFC- validation and GPS-navigation systems simultaneously for all participants in passenger traffic. The purpose of the article. The main aim is to provide proposals for improving the cost and revenue accounting of carriers and issuers of electronic tickets for NFC validators in terms of information interaction of all participants in passenger traffic to ensure the effectiveness of automated passenger traffic management in the smart city.Methods. General scientific and empirical methods of cognition of processes and phenomena are used to reveal the purpose of the article.Results. A method of using information from the automated passenger traffic management system using NFC-validation and GPS-navigation technologies on the number of transported passengers to identify costs and revenues of public transport participants has been developed. The procedure for determining the cost of transportation of one passenger on the basis of additive accumulation of costs of carriers and issuers of electronic tickets has been improved. It is proposed to recognize the funds received from the sale of electronic tickets as targeted revenue (targeted funding). The method of accounting for revenues of issuers of electronic tickets and carriers has been improved. Implementation of the proposed method of parallel recognition and accounting of revenues and costs simultaneously for issuers of electronic documents and passenger carriers provides optimization of management in all market participants of passenger transport, which will lead to optimization: transport routes, service quality, reliability of accounting, socio-economic processes making managerial decisions, etc.Perspectives. Further research will be aimed at improving the methodology of control over the functioning of passenger carriers and the transport network of public entities in the implementation of an automated passenger traffic management system.
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