StatusThe thesis was presented on the 12 April, 2011
Approved by NCAA on the 5 October, 2011
Abstract– 0.53 Mb / in romanian
– 0.44 Mb / in russian
Structure of the thesis: introduction, three chapters, conclusions and suggestions, bibliography of 151 titles, 17 appendix, 122 pages of main text, 20 tables, 2 diagrams and 8 drawings. The results were published in 9 scientific works.
Objective: the development of theoretical propositions, methodological principles and practical recommendations to improve the income and expenditure accounting on transport companies.
Research objectives: refining the concept and the definition and classification of income and expenditure in transport companies; setting up features of recognition and measurement of income and expenditure for the provision of auto services; critical consideration of the practice of accounting for income and expenditure from the carriage of goods; provision of freight and other services and their improvement; costs associated with traffic accidents.
The topicality and originality of the research: the classification of income and expenditures in transport companies; assessment and time of recognition of revenues and expenses depending on the conditions of providing auto services; the accounting treatment of income for passenger traffic; characteristics of cost-accounting operations of transport companies, reasoned ways to improve the accounting costs associated with traffic accidents.
Theoretical significance: rationale issues related to the recognition, valuation and accounting of income and expenditure on transport companies.
Practical value: accounting of income in transport companies and in bus stations (service stations); analytical accounts of income; accounting of costs associated with transportation of goods from road accidents.
The implementation of scientific results: the results of research in the area of
selling tickets, income and expenditure accounting on the provision of freight traffic
introduced in the three transport companies.