Revenue Account Research Articles

Mengungkap Praktik Akuntansi Pendapatan oleh Para Guru Honorer TK

Purpose: This study aims to reveal income accounting practices by kindergarten teachers based on non-material values. Method: This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. Result: The results of the study show that there are three ways of practicing income accounting that are implemented by kindergarten teachers, namely first, income accounting practices that originate from the profession of kindergarten teachers; secondly, the accounting practice of income originating from side business income; the three methods of recording revenue accounting in memory. Nonmaterial values condition these three accounting practices through patience and persistence. Limitation: The limitation of this study is that the study's results need to provide documentation related to the method of recording income accounting by honorary kindergarten teachers. Contribution: The contribution of this research is that the results of this study add to the repertoire of accounting knowledge, especially related to income accounting, by honorary kindergarten teachers. The outcome of this study is to identify the non-material values that are most important for honorary teachers in managing their income. This can help identify the aspects that influence financial decisions. Novelty: The novelty of this research is that the results show that the practice of income accounting by honorary kindergarten teachers is based on non-material values.

Using Consumer Tweets to Improve Revenue Risk Assessments in Consumer-Oriented Industries

SUMMARY This article summarizes the study of Rozario, Vasarhelyi, and Wang (2022), which examines the use of consumer tweets in improving the prediction and error detection performance of preliminary analytical procedures for the revenue account for firms that belong to consumer-oriented industries. They find that consumer tweets about product or brand interest increase the prediction and error detection ability of analytical procedures compared to analytical procedures that do not include it. These results suggest that this new source of external nonfinancial information is incrementally informative to auditors in developing assessments for the risk of misstated revenue in the planning stage of the audit. The findings of this study have important implications that may be relevant to the audits of other financial statement accounts.

Совершенствование механизма реализации полномочий по администрированию доходов лесного хозяйства России

Russia’s forest resources are the country’s natural wealth, which is also in demand beyond its borders. Forest resources are one of the stable sources of revenue for budgets at all levels. At the same time, the realities of modern economic truth and natural and man-made factors constantly make adjustments to the cost and volume parameters and to the very base of potential revenues. The existing mechanism for implementing the powers of administration of forestry revenues does not respond quickly enough to changing circumstances; it is scattered across the regions and poorly integrated into the modern digital system. This requires the development and implementation of new management tools, methods, and approaches, including those implemented as part of public policy, aimed at ensuring the integrated use of forest resources and increasing the level of trust of forest users in the state authorities. The article groups the main problems of applying the revenue accounting mechanism in the industry, proposes options for their solution and directions for improvement, notes the importance of information support for revenue administration, solving problems on automation of procedures for administration of payments from forest use based on the consolidation of efforts of the scientific community and direct implementers represented by public authorities.

Studi Literatur: Analisis Pengendalian Internal Terhadap Sistem Informasi Akuntansi Penjualan dan Pendapatan pada PT. Malindo Feedmill Tbk

Internal control is fundamental in the accounting system. Internal control (internal control) are policies and procedures that protect company assets and are presented accurately in accordance with applicable laws. Sales and revenue accounting information system is an information system that organizes a series of procedures and methods designed to generate, analyze, disseminate and obtain information to support decision making regarding sales and revenue. PT Malindo Feedmill Tbk is a multinational company engaged in production and sales, this company was founded in 1997 as a subsidiary branch of two Malaysian companies namely Leong Hup Holding Berhad and Emivest Berhad. The purpose of this study was to determine internal control related to sales and revenue accounting information systems at PT. Malindo Feedmill Tbk. The method used is descriptive analysis and secondary data from the company's website. The conclusion is the internal control itself at PT. Malindo Feedmill Tbk in sales has been good. However, it is possible that the management of biological assets is not good enough that there is a decrease in biological assets and their inventory.

Decentralisation, Local Governance and Nation Building in Nigeria

The paper examines the logic of decentralization and local governance in Nigeria with a hint on its constitutionality and contributions to nation building. Emerging facts reveals that Nigeria operates a centralized and decentralized system of governance and state administration. This is confirmed by its federal nature, division of state administration into federal, state and local government, state power into exclusive (federal), concurrent (federal and state) and residual powers (local government), and the allocation and distribution of fiscal responsibilities and benefits along vertical and horizontal lines by the Fiscal Responsibility Act 2007 and the 1999 constitution. Data generated from the Federal Responsibility Act 2007 shows that the federal government gets 52.68%, the 36 state governments get 26.72% and the 774 local government councils get 20.60% fund allocation from the pool of distributive resources domiciled in the Consolidated Federal Revenue Account of Nigeria. Analytical evidences are also drawn from other secondary sources of information to confirm the abuse of the tenets of political and administrative decentralization through the instrumentality of the State-Joint-Local Government Account and the Caretaker Committee System. The dialectics of undue political interference in the management of local government affairs by the state government and the use of the Caretaker Committee system as a governing structure at the local government level reveals the threat it poses to leadership development, liberal democratic growth, local governance and nation building. These conclusively undermine the tenets of true federalism, decentralization, local government autonomy and the statutory powers and authority of elected local government councils to initiate and manage local development visions and initiatives. The need to place a balance between avoidable political control and local government autonomy as pathways to promoting genuine decentralization, participatory local governance and grass root development is strongly advocated.

Evaluation of Revenue Accounting Implementation According to Government Regulation No. 71 Of 2010 in Regional Revenue Services of East Java Province

This study was conducted to evaluate the application of revenue accounting in accordance with Government Regulation No. 71 Year 2010 on Government Accounting Standards on accrual basis in Regional Revenue Offices of East Java Province. The application of Government Accounting Standards on accrual basis have to be fully applied by the start of the year 2015. There is still many local government agencies that hasn’t fully applied government accounting standards on accrual basis, the reasons for local government agency that hasn’t fully applied government accounting standards is the lack of human resources that understand the government accounting standards on accrual basis in Government Offices, the accounting application systems that inadequate resulting in financial reporting took a long time. In This study, the writer has conducted interviews in Sub-Division of Finance, responsible to made the financial statements in Regional Revenue Offices of East Java Province. The Interviews conducted were about the application of Government Accounting Standards on accrual basis, revenue accounting policies. The results showed that Regional Revenue Offices of East Java Province has applied the Revenue Income appropriate with The Government Regulation No. 71 Year 2010 on Government Accounting Standards on accrual basis.

Federal transfers and sub-national spending in India: an analysis of the stimulatory effect

This study empirically examines the stimulatory effect of federal transfers in India using a panel dataset of 21 states for the period 2005–06 to 2019–20. In mapping the stimulus effect, we test the validity of the ‘extended flypaper effect’, where lumpsum federal transfers tend to increase the state’s public spending more than a corresponding increase in its own revenue and borrowing resources. The results suggest that the marginal effects of state own-source revenues and borrowing on India’s sub-national non-capital expenditure outweigh those of federal transfers. Therefore, the existence of flypaper effects at the sub-national level in India cannot be ruled out. However, at the disaggregate level, 10 of 21 states report a stimulatory effect of lumpsum federal transfers on state spending. Of these, nine states are mapped to the capital expenditure account and one state to the revenue account. The empirical results also reveal the presence of fiscal illusion i.e., the systematic misperception of fiscal parameters. While the fiscal illusion produced by federal transfers is not a concern, the debt-driven fiscal illusion is worrisome in India as most states’ non-development revenue expenditure is fuelled by borrowed money. Hence corrective action is needed to find a strategy of optimal mix of three stimulus factors for these states namely states’ own revenue, federal transfers and state borrowing.

ANALYSIS OF APPROACHES TO DETERMINING THE QUANTITY OF THERMAL ENERGY FOR THE NEEDS OF HOT WATER SUPPLY IN THE ENERGY CERTIFICATION OF BUILDINGS

In Ukraine, at the legislative level, as part of the implementation of EU Directives, mandatory energy certification has been introduced for certain types of new and reconstructed buildings. In addition, in order to receive financing from various investment funds and the possibility of participating in state or local thermomodernization programs, it is necessary to perform their energy audit and justify energy-saving measures, assess the energy efficiency class. In Ukraine, there is a complex of regulatory acts, methodical documents, construction norms and standards in the field of energy certification, which is constantly updated. The national methodology for calculating energy efficiency indicators has been passed and the by-laws have changed several times, in particular, in the part of accounting for energy consumption for hot water supply, which in turn affected the energy efficiency class. The article evaluates the influence of different approaches to the calculation and accounting of additional revenues from hot water pipelines on the example of a residential multi-story building in Kyiv. As part of the research, a detailed energy survey was carried out using instrumental and analytical methods, the geometric, thermal and energy characteristics of the building were specified, and a set of measures to increase the level of energy efficiency was proposed. As part of the research, a detailed energy survey was carried out using instrumental and analytical methods, a calculation model was formed and a series of calculations was performed. The impact on the specific energy demand, total energy consumption and energy efficiency class of the existing building of changes in the regulatory framework, the features of taking into account utilized heat losses, the number of consumers is shown.

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Objective. The purpose of this research is to carry out a comparative analysis of the advantages and possibility of using IFRS 15 ?Revenue from Contracts with Customers? in comparison with the accounting of revenues according to national accounting standards at Ukrainian enterprises. Methods. The main research methods were general and special scientific approaches to theoretical generalization and grouping, systematization, comparative analysis, logical generalization. Results. The application IFRS 15 ?Revenue from contracts with customers? has the potential to increase the efficiency of the process of accounting of revenues compared to as a traditional system. IFRS 15 is based on the balance sheet approach. Revenue, expenses, and income are recognized as a result of changes in the values of these assets and liabilities. The article analyzes the main characteristics of which are directly relevant for revenue recognition. They include recognition and measurement revenue, presentation and disclosure of items related to customer�s contracts. IFRS 15 has greatly extended the scope of disclosure. To achieve that an entity shall disclose qualitative and quantitative information about all of the following: its contracts with customers, the significant judgements, and changes in the judgements, any assets recognized from the costs to obtain or fulfil a contract with a customer. Scientific novelty. The author substantiates that the use of IFRS 15 ?Revenue from contracts with customers? for revenue accounting will make accounting more efficient and transparent, will ensure increases usefulness and faithfully represent information in financial statements. Practical significance. Revenue from customer�s contracts purports to be a highly reliable outcome from the company�s activities. As such it carries important confirmatory information about actual performance and useful information to forecast future revenues. Key words: revenue, contract, customers, recognition, measurement, disclosure, submission, compensation, receivables.

The effects of real estate business on revenue accounting in Vietnam’s real estate enterprises

International Financial Reporting Standards (IFRS) 15, which was issued and has taken effect since 2018, replaced IAS 18 - Revenue, International Accounting Standards (IAS) 11 -Construction Contract. On March 16, 2020, the Ministry of Finance (2017) issued Decision 345/QD-BTC approving the project to apply IFRS in Vietnam. The roadmap for applying IFRS to 2025, which will be extended to businesses in order to ensure provision complete, clear, and transparent information about the financial position of the business. The application of IFRS 15 will affect the recognition of revenue in enterprises, especially in the real estate business because their characteristics are different from normal businesses. Due to the importance of applying IFRS 15 and the specifics of the real estate business, the author has studied the influence of the characteristics of the real estate industry on revenue accounting in real estate enterprises.

Assessing Literatures on the Dependence of Stock Market Development on Upstream Oil Royalty Revenue and Systematic Risk Factors: Highlighting the Relevance of Dutch Disease Theory and Capital Asset Pricing Model

The paper assessed past literatures on the dependence of stock market financial development on upstream oil royalty revenue account and systematic risk factors and evaluating the relevance of Dutch Disease theory and capital asset pricing model. Theoretical approach supports the role of oil royalty revenue vis-à-vis oil price volatility, foreign exchange rate risk, financial liquidity risk and interest rate risk in determining the performance and financial development of stock market. It is well documented in research that stock prices react to information on oil revenue, crude oil production, monetary policy interest rate, foreign exchange rate uncertainty and diaspora cash remittances. Traditional valuation of stock is based on capital asset pricing model but the modern relevance is in doubt due to anomalous performance of investors and behavioural sentiments. Stock markets of emerging economies over the past few decades have witnessed remarkable growth as indicated by the value and volume of trade in the markets along with the level of capital inflows from developed markets, thereby providing numerous opportunities for investments. The development of the stock market is vital as it provides more opportunities for greater mobilization of funds from with and diaspora remittances and better efficiency in resource allocation. Nevertheless, investment returns in the stock market of developing economies continue to be more reactive to changes in economic fundamentals due to their fragile and volatile nature. This makes them even more unpredictable and unstable unlike the stock markets of developed economies, which are known to be more stable. Stock market financial development is not symptomatic of Dutch Diseases based on the fact that Oil-induced Dutch Disease assumes an oil sector which largely contributes to the economy while so many vital systematic risk factors affects stock market development. Optimistically this study along with other previous and future studies will increase the knowledge about Dutch Disease and will contribute to lessen the harmful effects that Dutch Disease causes. In spite of the common perception that oil is extremely important for financial and economic dynamics, there is, unexpectedly, a dearth of research on how oil revenue and prices influence stock market financial development.

Design of Special Mechanism of Slaughterhouse Retribution at Traditional Events in North Toraja

The traditional rambu tuka’ and rambu solo’ events are inseparable from the life of the Toraja people. In this traditional event, livestock such as pigs and buffalo are usually slaughtered. Due to the slaughter of animals in traditional events, a slaughterhouse levy is imposed following Regional Regulation No. 15 of 2011. This study aims to evaluate the implementation of the existing RPH levy collection and to design a unique mechanism for traditional events based on applying basic principles in taxation and the internal control system (SPI) in the revenue accounting field system. This study uses descriptive qualitative research by conducting direct observations and interviews. The location of the research will be at the Regional Revenue, Financial, and Asset Management Office (DPPKAD) and the location of traditional events in North Toraja Regency. The primary data are the observations and interview results, secondary data, related rules, and other supporting documents. The results of this study indicate that the mechanism for collecting Slaughterhouse levies is quite good, but there are still some things that still need attention, especially those related to the levy principle and the internal control system in the revenue accounting system.

Accounting of passenger transportation in the conditions of automated passenger flow management

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.

ANALISIS AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (ADD) DAN PENDAPATAN DESA KECAMATAN BELAWA KABUPATEN WAJO (STUDI KASUS PADA DESA LEPPANGENG)

The village has a function as the closest government center for the community. This study aims to analyze the accountability of village fund allocation (ADD) and analyze the accountability of Leppangeng Village Income, Belawa District, Wajo Regency. Data collection techniques by conducting interviews, observations and documentation. There were 7 informants in this study who were involved in Village Fund Allocation (ADD) and Village Revenue accountability. The data analysis technique in this study is qualitative with a descriptive analysis approach that describes the accountability of Village Fund Allocation (ADD) and Village Income based on the planning, implementation and accountability system in the Regulation of the Minister of Home Affairs Number 20 of 2018 concerning Village Financial Management. The results showed that the Management of Village Fund Allocation (ADD) and Village Revenue both administratively and technically by applying the principles of accountability supported by the principles of transparency, accountability, and participation. The management is also in accordance with applicable regulations, although there are still some obstacles faced by the Village Apparatus.

IFRS 15 application for accounting of revenue from construction contracts

Construction, like any industry, has its own specifics, which should be taken into account when organizing the accounting work of an enterprise. In addition to material consumption, labor intensity and risks, construction is characterized by a long production cycle, which largely determines the financial and economic flows of a construction organization. It is common in the construction industry to provide a variety of services for a single customer or to related parties of a customer. A construction company, in addition to the construction services, can also be hired to provide design services, project management, consulting, supervision, engineering survey, design, installation, commissioning and other types of work. The article is devoted to the problems of IFRS 15 application for proceeds accounting under construction contracts. The article discusses the specifics of accounting organization for income and expenses in the construction industry. 5 steps of the revenue accounting model are considered, a step-by-step procedure for working with contracts to recognize revenue. The article outlines a mechanism for recognizing revenue and allocating expenses. The article notes that, despite the complexity of IFRS 15, its new application improves the accounting system for income and expenses of construction companies and solves the problem of recognizing revenue and the financial result determination in construction. Owing to the control system contained in IFRS 15, construction companies can incrementally enhance their revenue recognition accounting system and remove the customer risks related to contracts.

جودة محاسبة الإيرادات في ظل معيار الابلاغ المالي الدولي (IFRS15) دراسة ميدانية في عينة من الشركات الصناعية العاملة في محافظة السليمانية

هدفت الدراسة إلى تقدير النموذج القياسي لأثر تطبيق معيار الابلاغ المالي الدوليعلى جودة محاسبة الإيرادات بالتطبيق على عينة من الشركات الصناعية العاملة في )IFRS 15(محافظة السليمانية للعام 2021 ، وفق المنهج الوصفي التحليلي الكمي والنوعي، باستخدام استبانةوالثاني: واقع جودة محاسبة .)IFRS تكونت من محورين، الأول: واقع تطبيق المعيار ) 15الإيرادات. وبلغت عينة الدراسة ) 93 موظف ا ( )المدراء الماليين /المحاسبين/المدققين الداخليين(العاملين في ) 7 شركات ومعامل لإنتاج الاسمنت( و) 8 شركات لإنتاج وصهر الحديد( العامليين فيمحافظة السليمانية. وتوصلت الدراسة الى جملة من الاستنتاجات من اهمها: بلغ المتوسط الحسابي2.45 ( بنسبة ( )IFRS لواقع تطبيق الشركات الصناعية العاملة في محافظة السليمانية للمعيار ) 15موافقة ) 81.84 %( وبمستوى كلي )عالي(. ولواقع جودة محاسبة الإيرادات فيها ) 2.31 ( بنسبةموافقة ) 77.06 %( وبمستوى كلي )متوسط(. كما وتبين من خلال نتائج تحليل الانحدار الخطي)IFRS البسيط وجود علاقة احصائية موجبة معنوية بنسبة ثقة 95 % بين تطبيق معيار ) 15وجودة محاسبة الإيرادات لشركات الصناعية العاملة في محافظة السليمانية، أن التغير بمقدار درجةسيقابله ارتفاع بمستوى تحقق جودة محاسبة الإيرادات )IFRS واحدة في تطبيق المعيار ) 15بمقدار ) 0.537 (. كما وتوصلت الدراسة الى مجموعة من التوصيات من اهمها: ضرورة حثالشركات الصناعية العاملة في محافظة السليمانية بصورة خاصة وفي اقليم كوردستان والعراقبصورة عامة على تبني معايير الابلاغ المالي الدولي الصادرة عن مجلس المعايير المحاسبةالدولية بجميع اصدارتها المختلفة، لما تحققه من نتائج ايجابية في محاسبة الايرادات والافصاحعنها في القوائم المالية، وحوكمة الشركات ماليا واداريا بما يعزز من نزاهتها وفاعليتها، وينعكسبآثار ايجابية على الاقتصاد الوطني.

ANALISIS PENERAPAN AKUNTANSI AKTIVITAS PENGEMBANGAN REAL ESTATE MENURUT PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 44 PADA PT. DHANY KARYA PROPERTI DI NANGANESA KECAMATAN NDONA KABUPATEN ENDE

The purpose of this study is to analyze the application of accounting for real estate activities according to PSAK No. 44 at PT. Dhany Karya Property. This research uses the observation method, namely by making direct observations at PT. Dhany Karya Properti to obtain data and information related to the preparation of this thesis and library research, data collection is done by reading company documents, books and scientific papers or literature related to the issues to be discussed in writing this thesis. The data analysis technique used is a quantitative descriptive analysis technique. The results of this study indicate that the notes to the financial statements of PT. Dhany Karya Properti in recognition of revenue accounting is still not in accordance with PSAK No.44. Revenue and expense acknowledgment in the reported financial statements is prepared using a cash basis where expenses and revenue do not meet in the same period. In addition, the balance sheet at PT. Dhany Karya Properti does not comply with generally accepted regulations by classifying estimated assets and liabilities according to current and non-current..
 Kata kunci: Recognition, Revenue and Expenses

Tax Farming As Panacea For Increased Revenue Generation In Nigeria

This study examines tax farming as panacea for increased revenue generation in Nigeria. Ineffective tax administration appears to be an unending setback in Nigeria as a result of myriad of challenges resulting in poor tax revenue generation. The study reviewed many previous studies on tax farming. The reviews revealed that tax farming leads to excessive exploitation of taxpayers in their bid to overzealously recover the advance payment to the government and running expense and then make profit. It was uncovered that the unpredictability and volatility of tenure of tax farmers results in lack of investment in the system because tax-farmers investments were not secured as their contract could be terminated by the state at any time thereby discouraging investment in the long-run. However, the advantages far outweigh the demerits. The study revealed that tax farming is in line with privatization, the current economic drive where the management of hitherto public enterprises has been transferred to competent private individuals to ensure efficiency and effectiveness of such organizations. Again, it ensured a highly coherent and efficient system of resource allocation. The system similarly provided guidance for resource allocation not only to the tax-farmers but also to the state. The tax-farming system was a very efficient revenue collection tactic for the state. It played a substantial role behind the decision of the state to invest directly in the various industries where it generated enormous tax revenue. The tax-farming system contributed significantly to the increase in capital in the private sector both by the massive profits it helped create and by compelling the entrepreneurs to form partnerships. Based on the findings via review of relevant literatures, the study recommends that tax farming should be introduced by the government and given legal backing in Nigeria as a veritable strategy for taxes and levies collection. Government should concentrate on tax administration which involves interpretation of the law and issuing guidelines, assessment, and auditing to ensure fairness and the rule of law which will entrench significant degree of monitoring of the government's agents while tax collection should be contracted out to tax farmers in the collection of determined tax arrears in order to stop over-collection. They should be engaged verification of value of goods declared by importers at customs to ensure that it corresponds to international price data. This would guarantee efficient revenue collection and accountability since the amount to be collected is already determined. The bidding and auctioning off process of tax farming to determine the right of private sector collectors to collect certain taxes and levies should be competitive and transparent to ensure that maximum revenue is derived from the system and to avoid corrupt leaders ceding the right to collect taxes and levies to their cronies, a practice which negates the primary objectives of tax farming. The bidding process should be done at arm’s length.

Performance Analysis of Dairy Farms Transitioning to Environmentally Friendly Grazing Practices: The Case Study of Santa Catarina, Brazil

The conflict between food production and environmental conservation demands alternative agriculture practices to maintain or increase food production, protect and restore critical ecosystem processes, and reduce dependence on non-renewable agricultural inputs. Deforestation in Brazil’s Atlantic Forest, for which agriculture has been a primary driver, already threatens the biome’s impressive biodiversity and the ecosystem services it helps sustain. Many small family farmers in Santa Catarina—located in the South of Brazil—have adopted the Voisin Rational Grazing System (VRG) as an alternative to conventional and environmentally detrimental dairy activities. This article presents the results of a research project designed to analyze the economic, social, and ecological VRG impacts based on farmers’ perceptions and economic accounts. We compare farmer profitability and critical social and environmental aspects of both systems using detailed interviews and monthly accounting of revenues and expenditures on VRG and conventional farms. We found that VRG is more profitable than the conventional dairy system in Santa Rosa de Lima. However, most farmers combine VRG with some conventional practices, affecting profitability and potential ecological benefits. The adoption of VRG in Santa Rosa de Lima nonetheless correlates with reduced use of environmentally harmful inputs, compatible with a gradual transition to a more ecologically-friendly and sustainable system.

Innovative NFC-validation system for accounting of income and expenses of public transport enterprises

To control pricing in passenger transportation, monitor the functioning of urban transport networks, reduce direct contacts during the COVID-19 pandemic, it is advisable to implement a system of NFC validation of fares. NFC (Near-Field Communication) technology provides primary information on public transport and travel fares. The article aims to improve the method of application of the technology of automated NFC-validation of fares in urban passenger transport to account for and control provided transport services. The tasks include research of mechanisms of the automated identification and counting of quantity of the transported passengers to account incomes of the motor transport enterprises; selection of calculation units for automated determination of the cost of provided transport services; development of control methods of drivers work, the operation of vehicles, transportation of privileged categories of citizens, pricing, etc. Theoretical and methodological aspects of NFC-validation technologies for public transport fares for accounting purposes have been studied based on general research methods – institutional and innovative; economic and mathematical methods of analysis and polynomial trend using Excel spreadsheets were used to predict the pace of implementation of NFC-devices; methods of bibliographic and comparative analysis using the information resource «ResearchGate»– to determine promising areas for new technologies in the provision of transport and passenger services. It is proved that the most effective unit of cost calculation of transport services is «passenger-kilometer», which corresponds to the peculiarities of the functioning of urban passenger transport, as it takes into account the number of passengers and distance of travel. The procedure for distribution of income from the sale of electronic tickets and budget subsidies between carriers based on information on the total number (including privileged categories) of transported passengers has been developed. The method of automated cost accounting by the «passenger-kilometer» meter for fuels and lubricants, staff salaries, depreciation of vehicles, and its current repairs, which define the cost of transport services, is improved. Implementing NFC fare validation technology will facilitate automated accounting of costs, revenues, and cash receipts from transport services, the introduction of effective control over the work of drivers, vehicles, concessional transportation, pricing, timeliness, and reliability taxes on urban transport.