Transport Service Providers Research Articles

Integrated accounting classification of expenses and incomes of the main activities of passenger carriers

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.

Disekuilibrium Kebijakan Transportasi Konvensional Dengan Transportasi Online Di Tangerang Selatan

Public policy is an alternative carried out by the government in dealing with problems that occur in society. The provision of public transportation services by the government with online transportation service providers still causes disquilibrium in the process of implementing public policy. PM 15 of 2019 with PM 118 of 2018 as a policy that regulates public transportation occurs disquilibrium in the policy, the existence of online transportation providing public transportation services finds losses on driver income and Regional Native Income as a public transportation levy, KIR test as a treatment of public transportation and a form of government supervision does not occur in online transportation, Vehicle storage facilities do not have to be owned by online transportation compared to must-have public/conventional transportation and vehicle maintenance and repair. From the various approaches that are widely proposed by many experts, this research will combine the tools of successful public policy implementation, namely 1) Communication 2) Goals 3) Program Implementation, 4) Implementation Context, 5) Compliance and Response. Qualitative research method with a descriptive approach with data collection techniques carried out through field observation, interviews and documentation. The result is that the transportation policy has a disquilibirum on one transportation service where the transportation manager has a difference of view between public services and profits, therefore disquilibriumbecomes evident in the implementation of the policy. In conclusion, the general transportation policy has its own goals in regulating driver operations, not in the transportation service manager

Future Development of an Energy-Efficient Electric Scooter Sharing System Based on a Stakeholder Analysis Method

E-scooters as a new form of mobility are gaining more and more popularity. This popularity results from the flexibility of this mode of transport, but above all from the positive impact on the natural environment through the much higher energy efficiency of an e-scooter compared to a motor vehicle (according to the literature the rate is 2 km per kWh equivalent for a motor vehicle and the range is 90–100 km per kWh in the case of an e-scooter). This paper introduces a discussion on the future development of an energy-efficient electric scooter sharing system based on stakeholder analysis methods. The implementation of the e-scooter sharing system involves linking several areas of human activity, including social activity. This, in turn, relates to the interactions and building of relationships with entities, particularly those influencing the provision of services and their effects. The large number of entities and the complexity of the relations between them make it a challenge both to identify stakeholders in the development of the public e-scooter system and to indicate their roles in shaping the sustainable development strategy for urban mobility. The following study was based on the methodological foundations of stakeholder theory and social network analyses. The main research objective of the article is to identify and assign to different groups the stakeholders influencing the sustainable development of energy-efficient e-scooter sharing systems based on Polish cities. An evaluation was carried out using expert methods with a stakeholder analysis, based on matrix and mapping methods, and with the MACTOR application. Relationships and cooperation suggestions were established for each of the stakeholder groups, which could become an important part of the strategic approach to supporting public transport service providers and organizers, as well as allowing for further reductions in energy consumption in the city by introducing such services on a large scale. The cooperation of the entities participating in the implementation of bike-sharing services can contribute to their greater sustainable development and assurance using the new mobility modes, which consume less energy and at the same time make the city energy-efficient.

ОСНОВНІ ПРИНЦИПИ ІНТЕГРАЦІЙНОЇ ВЗАЄМОДІЇ СЕГМЕНТІВ РИНКУ МОРСЬКИХ ВАНТАЖНИХ ПЕРЕВЕЗЕНЬ У ПЕРІОД ПІСЛЯВОЄННОГО ВІДНОВЛЕННЯ УКРАЇНИ

In the formation of the national shipping market during the post-war reconstruction of Ukraine, the integration interaction of shipping companies can be characterized by a multi-vector direction, which tends to deepen interaction in some sectors of the maritime cargo transportation market and specialization in others. However, the two main orders remain vertical and horizontal integration. Such integration has the effect of increasing the financial stability of shipping companies, strengthening their position in the market of sea freight transportation, and reducing risks and the level of uncertainty in the provision of transport services. The purpose of the work is to determine the basic principles of the integration interaction of the maritime cargo transportation market segments in the formation of the national shipping market during the post-war reconstruction of Ukraine. The following methods were used to solve the tasks: comparative analysis and grouping – when studying the main directions of integration interaction in the sea freight transportation market; abstract-logical analysis – when determining the principles of integration interaction of the segments of the maritime cargo transportation market in the formation of the national shipping market; systemic structural analysis – when developing a conceptual model of the building of the national shipping market of Ukraine in the post-war period. An analysis of the main directions of integration interaction as modern global trends in determining competitive advantages and ensuring the competitiveness of business entities in the field of water transport was carried out; The basic principles, according to which the integration interaction of the maritime cargo transport market segments should be carried out in the formation of the national shipping market of Ukraine, have been studied. A conceptual model of the formation of the national shipping market of Ukraine in the post-war period has been developed. Ensuring effective integration interaction will increase the market stability of shipping companies of Ukraine and lead to further forming and developing associations in the maritime cargo transportation market that can compete effectively with foreign shipping companies.

INFLUENCE OF INNOVATIVE TRENDS OF THE PASSENGER TRANSPORTATION DEVELOPMENT IN A SMART CITY ON FINANCIAL RESULTS

Introduction. The combination of financial, material, and informational resources in the digital economy for the provision of high-quality municipal services led to the formation of smart cities. Smart city is the newest stage of development of social formations within the framework of territorial associations of residents, the infrastructural basis of which is the transport system. The functioning of passenger carriers and the management of their financial activities based on accounting information in the smart city undergoes significant transformations that require detailed research. It has determined the relevance of the research topic and its purpose. The purpose of the article is to determine the impact on the financial results of the use of the latest information and communication technologies in the transport sector to optimize the management of passenger flows and the financial and economic activities of passenger carriers in the smart city. Results. Seven main trends in the development of passenger transport in the context of a smart city have been identified and systematized: integration, greening, digitization of fare payment, commodification of transportation, autonomy and safety, electrification, spatial movement of vehicles. The influence of innovative directions of transport development of smart cities on the financial results of the operation of passenger carriers is studied. A fundamental scheme of the information environment of passenger transportation has been developed, which includes: elements of the transport system; participants in the passenger transportation market; information and communication technologies in the transport sector, which are used by passenger carriers in the smart city; the information system of transport enterprises, the basic element of which is an integrated accounting database; management system of business entities in the transport sector of the economy. The expediency of the transformation of the passenger transport management system of the smart city information environment, which provides for autonomous self-regulation of transport and passenger flows and digitization of financial and economic management based on accounting information, is substantiated. Conclusions. The implementation of the author’s proposals and developments ensures effective management of passenger flows for the implementation of passenger needs in the smart city and management of the financial and economic activities of carriers in order to obtain profit from the provision of transport service s. The transformation of the methodology and organization of accounting for the functioning of passenger carriers using the latest information and communication technologies in the smart city requires a more detailed research in the future scientific works.

The field of efficiency of subject interaction in the transport sphere

A formal sign of the existence of the transport services market is the existence of trade relations in this area. The development potential of the services market directly depends on the effectiveness of regulation of trade in services. Over the past decades, trade in services in general (and transport in particular) has been regulated based on bilateral relations. The purpose of the article is to investigate the features of interaction of economic entities in the field of socially significant services on the example of public passenger transport within the modern business environment and to determine the field of their effective interaction. To achieve this goal, the article examines the essence and features of the business environment as an economic category, as well as the evolution of relations between the state and economic actors in the field of socially significant public passenger transport services. The article reveals the problems of building relationships between the authorities, business structures and society in the process of providing public passenger transport services related to the category of goods of a special nature – socially significant. The research is based on an interdisciplinary approach using methods of logical-structural, situational, and comparative analysis. The obtained results and recommendations can become the basis for decision-making by economic entities in the provision of transport services.

Shift2Rail IP4: Building an interoperable mobility ecosystem at a European scale

The transportation sector has been transformed by the digital revolution changing the way people move and increasingly more dependent on the companionship of mobile devices, with the ability to request, pay and track trips at any time. Today, if the passengers want to follow the digital trends, when travelling, they are bound to visit different digital platforms to find the best options, understand what transport services are available locally and manage their trip directly with individual operators.The Shift2Rail Innovation Programme 4 (S2R-IP4), is working on an ecosystem that meets customer needs for door-to-door seamless multimodal travel, approaching different challenges to build a complete and open solution that allow the Transport Service Providers (TSP) to join and use an ecosystem that responds to the traveller's needs.

Correlates of Transport Mode Choice: Dry Commodity Movement. A Case of Malawi.

Goods from Malawi face a range of challenges in competing on the international market which in part, is as a result of high transportation costs. Despite rail transportation being cheaper than road transportation, Malawi commodity shippers prefer the latter, thus affecting the pricing of the goods on the market. Therefore, the purpose of the study was to investigate the correlates of transport modal choices and the Theory of Planned Behavior (TPB) was used to guide the study. The study employed quantitative approach and descriptive research design in which a questionnaire was used to collect data from a sample of 104 respondents in a population of 141 dry commodity shippers by using simple random probability sampling technique. The key objective of the study was to determine the correlates of transport modal choice in Malawi. The study found that shipment travel time, freight costs, transport mode availability and transport service reliability had a relationship with transport modal choices that shippers made. The study therefore recommends that transport service providers should endeavor take into account these correlates for proper transport planning and management.

Determinants of logistics effectiveness on port operational performance: Empirical evidence from Indonesia

This research aimed to know the influence of accessibility and cargo transport regulations on the operational performance mediated by logistics effectiveness in the Class II Port of Jayapura, Papua Province. Several main problems in the object of this research were the existence of operational hour limitation regulation which made cargo delivery not maximally run, limited road network and roads in the port area, as well as the occurrence of congestion if cargo ships and passenger ships arrived at the port at the same time. This research used Structural Equation Modelling with Smart3PLS-SEM. The sampling technique used probability sampling and was conducted in the Port of Jayapura. The respondents were as many as 250 people consisting of shipping business players, transportation service providers, Harbormaster’s office, and the Port Authority. The result of the analysis and discussion indicated that logistics effectiveness was a reinforcing factor in the achievement of port operational performance. The existing obstacles could be overcome through road infrastructure improvement, traffic engineering, continuous policy improvement, and port facility and infrastructure improvement. The key finding was the necessity of an information technology system used for the ship's loading and unloading activities digitally to be utilized by the stakeholders, shipping companies, stevedoring companies, expedition companies, and cargo owners.

Inland Navigation During Crises: An Analysis

The purpose of this paper is to analyse the strengths, weaknesses, opportunities, and threats of inland waterway transport (IWT) during crises. Therefore, a four-step approach was followed: first literature research and second, an analysis of transport data was conducted. Third, expert interviews were carried out to supplement the knowledge of the COVID-19 crisis and fourth the SWOT analysis was validated by experts. A major strength of IWT is the high reliability of the transport mode. The transport duration can be highlighted as a weakness, particularly during health crises, when medication etc. is rapidly needed. Crises can provide an impulse for transformation, resulting in chances for new developments and market opportunities for the IWT sector. The strong dependence of IWT as a transport service provider on economic growth, industry and transport volumes is a major threat.

Risks of digital transformation of transport logistics in priority market segments

Experts associate future digital transportation transformation with the formation of new segments in the transport and logistics services market. The relevance of the study is due to the need to increase the technological efficiency and efficiency of the provision of transport and logistics services to ensure the competitiveness of national organizations in the world market. The purpose of the article is to study digital transformation in transport logistics, to identify possible threats to their implementation in order to increase the competitiveness and investment attractiveness of the national macro-logistics system as an important part of the global market of transport and logistics services. The trends of scientific and technological progress in the priority market segments of transport logistics are summarized. The results of identification of risks due to innovative activity of organizations in new segments of the transport and logistics services market in the era of economy digitalization are presented. It is established, that the successful functioning of companies in transport and logistics services market, their competitiveness will be determined by the flexibility and speed of their reaction to the changes taking place. The obtained research results serve the basis for further analysis, risk assessment in the field of «blue oceans» in transport logistics, development and implementation of measures to affect them.

Обеспечение безопасности дорожного движения перевозчиком как условие надлежащего оказания услуг по перевозке пассажиров

Certain aspects of bringing the carrier to administrative responsibility for violation of requirements in the field of road safety in the provision of services of inadequate quality for the carriage of passengers are considered. Based on the analysis of legislation and judicial practice, the possibility of simultaneously bringing the carrier to administrative responsibility for violations in the field of road safety and liability for improper provision of services within the framework of administrative and civil law legislation is being investigated. It is stated that the fulfillment of public obligations to comply with road safety requirements is usually the requirements for the provision of passenger transportation services. It is proved that the simultaneous application of several liability measures to the carrier and its employees does not contradict the principle of inadmissibility of bringing twice to responsibility for the same act (non bis in idem), because the subjects of responsibility have different legal status, and legislation is aimed at protecting different protected interests. It is concluded that such an approach makes it possible to distinguish the administrative-legal consequences of violations of road safety requirements by drivers engaged in professional activities and drivers engaged in transportation for their own needs. Consideration of an administrative offense as the basis of civil liability in the field of passenger transportation makes it possible to guarantee road safety when transporting passengers simultaneously by public and private legal means.

Інноваційні складові транспортних процесів вантажних перевезень у галузі автомобільного транспорту

Based on the analysis of scientific and technical information, it was established that road transport is one of the most important components of the country's economy. Transport connects different regions, enterprises and branches of the national economy, plays a huge role in the location of enterprises and factories and is an important condition for the rational location of production. Despite this, the use of road transport technologies at the current stage is associated with a number of serious problems that need to be solve at the technological level. The most important and promising direction in the complex solution of existing problems in road transport is the development and use of the latest innovative technologies, the rapid development of which creates practically unlimited prospects for road transport. The purpose of the article is to analyze modern technologies in the field of transport processes and determine the priority direction of the implementation of innovative activities in the field of motor transport services with a predictable and predictable result. Today dictates the need to determine the location of motor vehicles, valuable cargo, merchandise, etc. at any time. As a rule, such tasks are solving in the process of controlling the movement of moving objects, ensuring the safety of motor vehicles and their search in case of theft, as well as in the process of escorting vehicles and valuable cargo. The tasks of automated determination of the location of motor vehicles as part of systems of integrated quality assurance of services remain no less relevant, as before. Innovative activity in the field of motor transport services is an integral part of effective production and market activity, as it ensures the strategic stability of companies in the conditions of the rapidly developing service market. It is becoming obvious that the sector of motor transport services can provide a significant increase in employment today, and in the future become one of the "locomotives" of economic growth. As a criterion for the optimality of the use of innovative technology, which ensures an increase in the quality of the provision of motor transport services in the region, it proposed to use the generalized quality indicator Q, which is a functional dependence on departmental indicators Ki. An algorithm of the method of introducing innovations, which ensure the improvement of the quality of motor transport services of freight transportation, is proposed. As a result, of the implementation of innovative components, modern monitoring systems satisfy transport processes in terms of increasing the safety of freight transportation and preserving cargo, optimizing transport routes, reducing costs and improving the quality of providing motor transport services. The development of innovative technologies in freight transport processes aimed at implementing a monitoring system to identify synergistic opportunities for improving the quality of road transport services in a specific region. The given algorithm makes it possible to study in detail and display the objective properties of the quality system of transport processes, to develop a methodological toolkit for evaluating the indicators of the development of innovative opportunities aimed at improving the quality of motor transport services. With the help of this algorithm, a system is created that allows you to maintain local and integral quality indicators within the set values.

Modern challenges of the digital ecosystem of transport and logistics

The modern stage in the development of the transport industry is characterized by changes in the traditional economic models of interaction between multiple participants in the provision of transport and logistics services. These changes are caused by digital technologies that form a new digital outline of the business models of the transport industry. The digital ecosystem of transport and logistics is the basis for the breakthrough development of the Russian economy and increasing its competitiveness. However, the digital update format does not offer ready-made solutions, its deployment is constrained by the lack of the necessary number of competent personnel, the high cost of implementing and maintaining digital tools, ensuring high reliability, data preservation and security. All this requires additional resources to overcome the emerging barriers with minimal losses. In this regard, the study of the stated topic is demanded and relevant. Therefore, the purpose of the current study is to systematize the main challenges that create imbalances in the pace and scale of modification of the digital circuit of the transport and logistics ecosystem of the Russian Federation. The need to systematize the challenges in creating the digital contour of the transport and logistics ecosystem is justified by the presence of multiple economic interests in this area, including socially significant ones. However, their multidirectional and contradictory nature hinders the rate of formation of a single trend of development of the transport complex and logistics activities of all participants providing services, as well as the creation of a single digital platform that accumulates the potential for effective interaction of transport complex operators. The study was conducted using general scientific methods of knowledge, such as: generalization and systematization of scientific and statistical data on the risks of the barrier environment in the digital transformation of the Russian transport industry, forming the main challenges of the digital ecosystem of transport and logistics, their comparative analysis, synthesis, application of systemic and functional approaches.

Problems of legal regulation of public transport services in the context of digitalisation

The current challenges of providing transport services to the public in the context of digitalizing all sectors of public life are quite acute. A particular challenge in this process is the adaptation of the legal framework. The study has identified an urgent need to revise the legal provisions stipulating the rules for the provision of transport services to the public, the specifics of legal liability for non-compliance with such rules, and the protection of the rights of transport service consumers. The research methodology consists of a combination of general scientific and special scientific (logical-legal, comparative-legal, historical-legal, legal modelling) methods of knowledge. The conclusions are of practical significance and can be used to develop methods for improving the legal regulation of transport services for the public in the context of the digital transformation of social life.

Quality Management of Transport Service in the Russian Federation in the Sphere of Cargo Transportation

The improvement of the quality level of transport services to consumers of transport services is a significant factor in the progressive development of not only the transport sector, but the national economy as a whole. In modern conditions, in most cases, more than one entity is involved in the process of implementing a transport service: this is directly the carrier, the owner of the infrastructure facility, the freight forwarder, a number of other business entities related to the transport industry. Shortcomings in the work of at least one of these entities can have the most negative impact on the result of the efforts of all participants in the process of cargo transportation, damaging the reputation of companies that are not guilty of poor customer service. The reality of such situations makes it necessary to conduct a thorough analysis of how the activities of each subject affect the process of providing transport services, as well as the development of a methodology for determining the measure of such influence, since the approaches currently used are not combined into a single system, but are aimed only at a specific subject of the transport market.

The Role of Logistics in the Management of the Railway Rolling Stock Life Cycle

Abstract Every undertaking providing transport services in passenger rail transport must currently prepare for the liberalization of transport services operating under a public service obligation. Competition in the mentioned segment is expected to intensify. Rolling stock represents a significant cost item for railway operators. The management of the life cycle of railway rolling stock is a way to efficiently manage vehicles. Adequately chosen parameters that are monitored and evaluated during the life cycle of railway rolling stock are crucial to successful management. Logistics plays an important role in the railway vehicle life cycle management, which, when properly set up, represents a significant competitive advantage. All railway undertakings are facing challenging times due to the consequences of the COVID-19 pandemic and the energy crisis. Proper and effective railway rolling stock life cycle management will help them overcome current and future challenges.

Study of Opportunities to Increase Financial Transparency of Railway Transport

Railway transport is an organic component of the country's economic system, and the efficiency of its work is directly reflected in each business entity. Despite the crisis, which was especially aggravated in the transport industry in 2020-2022, the statistical indicators for 2021 showed an increase in freight traffic by 3.2%, and the volume of passenger traffic in the same year increased by more than 32% compared to 2020. The digitalization of the railway industry allows increasing the amount of data that requires appropriate processing and systematization and analysis in order to maximize the performance of the transport system and meet the needs of its users. As part of the implementation of a long-term policy for the development of the country's transport sector and the widespread introduction of digital technologies in transport, including its railway segment, there is a growing need to develop and apply new approaches and methodologies aimed at improving the quality level of information received about the work of industry enterprises, which increases its value and reliability.. The lack of such information impairs the effectiveness of interaction between enterprises providing transport services and consumers of these services, undermines trust between them, which ultimately does not contribute to economic growth. This article presents an attempt to develop a methodology for financial strategic analysis.

Measuring the timing between public transport provision and residential development in greenfield estates

The timing of public transport provision in newly established suburbs on the urban fringe is a major concern for residents. It is argued that if public transport were available when residents start moving to a new suburb, they are more likely to use it. Despite this, the timing of public transport service provision relative to residential development is generally unknown. Using a case study of Melbourne, Australia, this article provides a methodology to measure the timing of bus provision relative to residential development. Information from Precinct Structure Plans, Census data, public transport timetables, and a spatial analysis based on Open Street Map, Metromap and Google Earth, were used. Results show that new communities on Melbourne’s urban fringe had to wait 3–4 years on average for a bus service to be implemented. About one quarter (24%) of the communities were already served by a bus service when residents started to move in, 12% had to wait up to a year, and about two-thirds (64%) had to wait for longer than a year, as much as 14 years. For those waiting more than one year, bus provision comes too late to capitalise on the higher likelihood of public transport use through early delivery. To improve public transport delivery in those areas and understand where issues exist, government agencies should monitor the waiting time of communities and support an earlier delivery of public transport through improved land use and transport integration.

디지털전환 역량이 디지털전환 혁신행동에 미치는 영향: MICE산업 종사자를 중심으로

In this research, we studied the impact of digital transformation ability on digital transformation innovation behavior, focusing on MICE industry workers, and raised the necessity of research on digital transformation capability elements and innovation behavior elements necessary for the MICE industry.BR In 2020, the MICE industry was hit hardest by COVID-19 worldwide compared to other industries. In order to solve this problem, a new growth base was established with non-face-to-face online service technology, and the industrial ecosystem changed, such as big data-based tourism platform, transportation and accommodation service provision using shared economy. In addition, human resources and organizations are facing difficulties in the rapidly changing digital transformation environment. There is also a growing awareness that perceptions of employment require digital technology. Therefore, for the further development of the MICE industry, it should promote digital transformation, be aware of MICE industry workers and the environment, prepare the capacity for digital transformation, and lead to innovative actions for digital transformation.