ACCOUNTING AND ANALYTICAL SUPPORT FOR MANAGEMENT DECISIONS OF MOTOR TRANSPORT ENTERPRISES IN MODERN ECONOMIC CONDITIONS

Abstract

The article analyzes the theoretical and practical foundations of accounting and analytical support for management decisions of a motor transport enterprise in modern economic conditions, the theoretical, methodological, and organizational aspects of accounting for the services of motor transport enterprises under modern economic conditions characterized by economic transformation, intensified competition, and increased requirements for the quality of managerial information. The role of the accounting and analytical support system as a key information tool for managing costs, revenues, and financial results of motor transport enterprises is substantiated. The economic essence of motor transport services is revealed, and their place in the system of business activities of enterprises is determined, taking into account the specifics of the transportation process. The thesis notes that the accounting and analytical system of a motor transport enterprise is characterized by a high level of detail in accounting data, close integration of operational and accounting records, and a focus on forming an information base for analysis and effective management decisions. Authors systematizes the main objects of accounting for motor transport services, including vehicle operating costs, revenues from transportation services, settlements with customers, and financial results. Special attention is paid to the formation of the cost of motor transport services, identification of its components, and the influence of organizational and technological factors on the level of costs. The current system of documentary support for accounting motor transport services is analyzed, and its importance in ensuring the reliability and completeness of accounting information is emphasized. It is proven that in modern economic conditions, an effective accounting and analytical system of a motor transport enterprise is a prerequisite for strengthening its financial stability, optimizing costs, and justifying management decisions. The directions for improving the accounting of motor transport services are generalized, taking into account the requirements of national accounting standards, digitalization of accounting processes, and management needs. The implementation of the proposed approaches will contribute to increasing the competitiveness of motor transport enterprises and ensuring their sustainable development.