CAR TRANSPORTATION IN UKRAINE: DOCUMENTATION AND FEATURES OF ACCOUNTING

Abstract

The article examines approaches to documentation and accounting of road passenger transportation. The main problematic aspects regarding the regulatory and legal regulation of this direction of entrepreneurial activity are considered. One of the issues covered in this article is the lack of generalized regulations on the documentation of primary documents. Systematized seasonal features of providing transport services and maintenance of means of production in proper technical condition. The article examines the difficulty of keeping primary records of the provision of services to trucking companies, in the context of the provision of goods transportation services. The lack of a unified regulatory and legal approach to the requirements for filling out primary documents causes disputes in the accounting processes of the supplier and consumer of ATP services. The next aspect to which attention is drawn is the dispute between the technical necessity of updating the rolling stock and the lack of ways to accelerate the formation of sources of funding for renewal reserves.