Визначення оптимальної моделі організації бухгалтерського обліку в залізничній туристичній компанії в залежності від моделі управління
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Date
2020
Journal Title
Journal ISSN
Volume Title
Publisher
Non-Profit-Organisation MERCi, Trebišov, Slovenská republika
Abstract
UKR: Виділено ключові аспекти організації бухгалтерського обліку на підприємствах, що займаються організацією залізничного туризму вузькими коліями, в залежності від їх моделі управління. В залежності від моделі управління, що притаманна тому чи іншому підприємству туристичного бізнесу, необхідно обрати таку система організації бухгалтерського обліку, яка б забезпечила їх економічну діяльність таким чином, щоб отримати позитивний економічний ефект. Проаналізувавши чотири основні моделі управління туристичним бізнесом при організації залізничного туризму вузькоколійними залізницями, вид діяльності суб’єктів господарювання та інформаційні потреби внутрішніх і зовнішніх користувачів, запропоновано чотири моделі організації бухгалтерського обліку.
ENG: The aim of the article is analysis of accounting organization’s system at special tourism businesses in depends on model of management. The results of the analysis. Organization of accounting is one of the most important terms for effective management and achievement of commercial success. This rule applies to all companies including special enterprises, which are engaged in the organization of railway tourism. Managers of these enterprises choose system of accounting organization, which has to provide positive financial result of enterprises activity, in depends on model of management. Researchers have offered four models of management for special enterprises, which make traffic across narrow-gage railroad. The first model involves creation of a structural division in railway joint stock company «Ukrzaliznytsia». This special division will provide transfer service for tourists on narrow tracks. In this case the organization of accounting will be created with rules of joint stock company «Ukrzaliznytsia». It means that joint-stock company chooses for its divisions accounting policy, form of accounting and system of management accounting. The second model of management for tourism companies is creation of subsidiary enterprise (legal entity), which is a part of joint stock company «Ukrzaliznytsia». In this case accounting will be done by independent accounts department, but this department will use accounting policy of joint-stock company. It is necessary for creating consolidated financial reporting. The third and fourth options of management model in tourism railway enterprise provide creation of the independent separate enterprise – the legal entity. Besides joint stock company «Ukrzaliznytsia» is founder and co-owner of this separate enterprise at the third variant. But organization of accounting in those two variants is the same. When the independent railway travel agency is created, firstly, we have to consider activity’s features of the enterprise and processing technology of accounting data. Secondly, we have to approve accounting policy of the enterprise, chard of accounts and flow of documents. Thirdly, we have to choose system of accounting. And finally, we have to create system of management accounting and control. Conclusions and perspectives for further researches. In this research organization of accounting in special enterprises, which are engaged in the organization of railway tourism, in depends on model of management are examined at the first time. It is given opportunity to have true and fair information about economic activities of company in the future. At each enterprise correctly organized accounting has to conform to all basic legitimate principles. Control and analysis of economic activity also depends on accounting. And this information is used for making management decisions. For this reason it is necessary to continue researches of this theme.
RUS: Выделены ключевые аспекты организации бухгалтерского учета на предприятиях, занимающихся организацией железнодорожного туризма узкоколейками, в зависимости от модели управления. В зависимости от модели управления, которая присущая тому или иному предприятию туристического бизнеса, необходимо выбрать такую систему организации бухгалтерского учета, которая бы обеспечила экономическую деятельность таким образом, чтобы получить положительный экономический эффект. Проанализировав четыре основные модели управления туристическим бизнесом при организации железнодорожного туризма узкоколейной железной дорогой, вид деятельности субъектов хозяйствования и информационные потребности внутренних и внешних пользователей, предложено четыре модели организации бухгалтерского учета.
ENG: The aim of the article is analysis of accounting organization’s system at special tourism businesses in depends on model of management. The results of the analysis. Organization of accounting is one of the most important terms for effective management and achievement of commercial success. This rule applies to all companies including special enterprises, which are engaged in the organization of railway tourism. Managers of these enterprises choose system of accounting organization, which has to provide positive financial result of enterprises activity, in depends on model of management. Researchers have offered four models of management for special enterprises, which make traffic across narrow-gage railroad. The first model involves creation of a structural division in railway joint stock company «Ukrzaliznytsia». This special division will provide transfer service for tourists on narrow tracks. In this case the organization of accounting will be created with rules of joint stock company «Ukrzaliznytsia». It means that joint-stock company chooses for its divisions accounting policy, form of accounting and system of management accounting. The second model of management for tourism companies is creation of subsidiary enterprise (legal entity), which is a part of joint stock company «Ukrzaliznytsia». In this case accounting will be done by independent accounts department, but this department will use accounting policy of joint-stock company. It is necessary for creating consolidated financial reporting. The third and fourth options of management model in tourism railway enterprise provide creation of the independent separate enterprise – the legal entity. Besides joint stock company «Ukrzaliznytsia» is founder and co-owner of this separate enterprise at the third variant. But organization of accounting in those two variants is the same. When the independent railway travel agency is created, firstly, we have to consider activity’s features of the enterprise and processing technology of accounting data. Secondly, we have to approve accounting policy of the enterprise, chard of accounts and flow of documents. Thirdly, we have to choose system of accounting. And finally, we have to create system of management accounting and control. Conclusions and perspectives for further researches. In this research organization of accounting in special enterprises, which are engaged in the organization of railway tourism, in depends on model of management are examined at the first time. It is given opportunity to have true and fair information about economic activities of company in the future. At each enterprise correctly organized accounting has to conform to all basic legitimate principles. Control and analysis of economic activity also depends on accounting. And this information is used for making management decisions. For this reason it is necessary to continue researches of this theme.
RUS: Выделены ключевые аспекты организации бухгалтерского учета на предприятиях, занимающихся организацией железнодорожного туризма узкоколейками, в зависимости от модели управления. В зависимости от модели управления, которая присущая тому или иному предприятию туристического бизнеса, необходимо выбрать такую систему организации бухгалтерского учета, которая бы обеспечила экономическую деятельность таким образом, чтобы получить положительный экономический эффект. Проанализировав четыре основные модели управления туристическим бизнесом при организации железнодорожного туризма узкоколейной железной дорогой, вид деятельности субъектов хозяйствования и информационные потребности внутренних и внешних пользователей, предложено четыре модели организации бухгалтерского учета.
Description
Л. Марценюк: ORCID 0000-0003-4121-8826; Т. Чаркіна: ORCID 0000-0001-6202-0910; Н. Божок: ORCID: 0000-0003-3566-2381
Keywords
бухгалтерський облік, організація, залізничний туризм, модель управління, облікова політика, форма організації обліку, документооборот, план рахунків, accounting, organization, railway tourism, model of management, accounting policy, system of accounting, chard of accounts, flow of documents, бухгалтерский учет, организация, железнодорожный туризм, модель управления, учетная политика, форма организации учета, план счетов, КОІО, КЕМ
Citation
Марценюк Л. В., Божок Н. О., Чаркіна Т. Ю. Визначення оптимальної моделі організації бухгалтерського обліку в залізничній туристичній компанії в залежності від моделі управління. Journal of Social Sciences, Nursing, Public health and Education. 2020. Vol. 1, No. 1/2. Р. 75–95.