Integrated accounting classification of expenses and incomes of the main activities of passenger carriers
Authors: Farion Volodymyr , Pytel Sviatoslav , Kornyat Iryna 
Published: January 2023

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.