Open AccessMANAGEMENT ACCOUNTING OF THE TRANSPORTATION SERVICES’ SELF-COST USING A GLOBAL POSITIONING SYSTEM
Author(s) -
Zenovii-Mykhailo Zadorozhnyi,
Volodymyr Muravskyi,
Оксана Шевчук
Publication year - 2018
Publication title -
naukovij vìsnik polìssâ
Language(s) - English
Resource type - Journals
eISSN - 2412-2394
pISSN - 2410-9576
DOI - 10.25140/2410-9576-2018-2-2(14)-25-30
Subject(s) - global positioning system , informatization , automation , accounting information system , receipt , computer science , cost accounting , control (management) , engineering management , transport engineering , operations research , process management , systems engineering , telecommunications , business , engineering , accounting , world wide web , mechanical engineering , artificial intelligence
Urgency of the research. Informatization of social processes and global information and computing services introduction are necessary to improve the methodology and organization of automated management accounting.Target setting. One of the most important data collection technologies that is actively used in the transport industry is the global positioning system. Most innovative business entities perform the organization of an automated system for managing traffic flows based on GPS navigation technology.Actual scientific researches and issues analysis. Peculiarities of the use of GPS-navigation technology are researched by scientists from different areas of economic science: A. E. Goriev, D. A. Palant, Ye. T. Skoryk and V. М. Kondratiuk and others.Uninvestigated parts of general matters defining. Accounting aspects of the introduction of GPS-navigation technology are left without scientists' attention, which actualizes research of the prospects of automated management accounting and control of traffic flows improving.The research objective. To increase the efficiency of transportation, it is necessary to find out the possibilities of using GPS-navigation technology in automation of accounting and control.The statement of basic materials. On the basis of data from the system of global positioning it is advisable to automate the calculation of the self-cost of provided transport services. It is necessary to apply a two-dimensional calculating unit – “ton-kilometer”, which fully considers of the conditions of a vehicle management. Since all the credentials are received solely in electronic form, the need for the formation of printed copies of primary documents is reduced. Accelerating the receipt of necessary information for the adoption of operational management decisions.Conclusions. The introduction of the global positioning system ensures the collection and processing of accounting information without the direct involvement of employees of the enterprise, documentation and document management exclusively in electronic mode, reliable and timely calculation of the cost of transport services.