Control and Accounting of the Transportation Services Self-cost using GPS

Abstract

Most innovative business entities perform the organization of an automated system for managing traffic flows based on GPS navigation technology, which is explained by the significant economic effect of the technology introduction. Accounting aspects of the introduction of GPS-navigation technology are left without scientists’ attention, which actualizes research of the prospects of automated recording and control of traffic flows improving. On the basis of data from the system of global positioning it is advisable to automate the calculation of the self-cost of provided transport services. It is necessary to apply a two-dimensional calculating unit – “ton-kilometer”, which fully considers most of the conditions of a vehicle management. The introduction of the global positioning system ensures the collection and processing of accounting information without the direct involvement of employees of the enterprise, documentation and document management exclusively in electronic mode, reliable and timely calculation of the cost of services rendered.