Peculiarities of the control of the urban passenger transport enterprises revenue

Slobodyanik Yulia
doctor of Еconomic Sciences, Professor, Kyiv National Economic University named after Vadym Hetman. E-mail:yslobodyanik@ukr.net

Cite this article:

Slobodyanik Y., (2018) Peculiarities of the control of the urban passenger transport enterprises revenue. Ed.: М.D. Baldzhy (ed.-in-ch.) and others [Systema pensiinoho zabezpechennia Ukrainy ta yevrointehratsiini protsesy; za red.: М. D. Baldzhy (gol. red.)], Scientific Bulletin of the Odessa National Economic University (ISSN 2313-4569), Odessa National Economics University, Odessa, No. 9(261), pp. 162-177.

Abstract

The specifics of the functioning of the urban passenger transport enterprises at the present stage are revealed. It is determined that the effectiveness of their activities supports the socio-economic development of the territory. It has been revealed that in Ukraine the urban passenger transport enterprises are experiencing a deep crisis, which is manifested in the lack of financial resources, the failure to maintain stable work, the aging of vehicles, and the deterioration of the quality of public services. The importance of estimating the reliability of the revenue of urban passenger transport enterprises is substantiated. The procedure for generating the revenue of public utilities companies of urban passenger transport has been analyzed, their structure has been determined. It is argued that to ensure the social function of the industry, it is advisable to use regulated tariffs, which should be economically justified. The problem of the correct calculation of the number of carried passengers is investigated. The influence of the calculation of the performed transport work on the accuracy of the revenue estimate is analyzed. A mechanism has been defined for the local authorities to establish the ratio of the number of paid and preferential categories of passengers based on surveys of passenger traffic. It is argued that the control of the revenue of public utilities companies of urban passenger transport should include an assessment of the reliability of the number of carried passengers by category and economic feasibility of the current tariff. It was recommended to local authorities to introduce automated accounting systems for passengers and payment, to form an effective system of internal control at public utilities companies of urban passenger transport.

Keywords

urban passenger transport, public utility company, revenue, financial results, indemnification, control, audit.

JEL classification: L910; M420

UD classification: 657.1:656

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