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28and secondly to identify and implement the most advanced cost management techniques.
Note that the solution of this problem is very important for the company. Knowledge of the benefits of competition in the area of cost reduction allows the company to take into account the benefits identified and their activities. Consequently, the company will be at least as attractive to a potential client, as well as examined the company and competitors.
Meeting this challenge requires serious expenses. The analysis of competitors in the domestic enterprises is usually carried out by managers transformation, but it should be noted that this analysis does not take into account all the nuances, because the managers carry out analysis of competitors in terms of a serious lack of information, while also facing a shortage of time to conduct serious and thoughtful analysis. With this cost-benefit analysis includes salaries of managers on transportation of the bonus payments, payment of courses to improve the skills of managers, etc. To identify the competitive advantages (positive points) cost reduction in the activity of potential competitors, many big businesses are used as expert third-party organization, which studies are expensive.
In third place in importance among the tasks of analysis enterprise environmental problem is "the study of customer requirements to the quality of traffic and complexity of services." In the first place, adding that most trucking companies customers insist on the following quality services:
- Speed of delivery (cargo / passenger);
- Compliance with traffic schedule;
- Comfort of transportation (for passenger transport);
- Safety of the cargo;
- Timely delivery of goods;
- Comprehensive services for the carriage of goods or passengers.
REFERENCES
1. I.M. Gurkov Inform International transport of goods. for the users of transport services: A Handbook. - SPb .: Inform. Center "Choice": Petersburg-XXI in, 1998 - 160 p.
2. J. Schank and V. Govindarajan Management 3rd edition -. Moscow, "Gardarika", 2000. - 527 p.
3. E.S. Kuznetsov, I.P. Kurnikov The production base of motor transport: Status and Prospects. - M .: "Transport". 1988 - 231 p.
4. J. Schank and V. Govindarajan Modern management methods - from Moscow to Voronezh NPO "Modek", 2002. -272 p.
5. S.M. Abalonin Competitive transport services: Proc. Benefit. - M .: ECC "Akademkniga", 2004. - 172 p.
6. Theory of the Firm / Ed. V.M. Halperin. Petersburg .: The School of Economics School, 1995. - 534 p.
ANALYSIS OF FINANCIAL RESULTS TOURISM
ORGANIZATION
Temirkhanova Mutabar Zhuraevna Department of "Accounting" Assistant Tashkent State economic University
Abstract. The article reveals the problems of analysis offinancial results of the organizations of tourism.
Keywords: methodology, balance sheet, empirical materials, financial results, analysis.
The phase of preparation for the beginning of the analysis of the activity is to perform the necessary transformations of empirical data contained in the balance sheet, income statement and statement of cash flows. The first step is to calculate structure parameters (holding vertical analysis), and the dynamics of indicators of change (holding horizontal analysis). [1]
Profit as a quantitative indicator, widely used in the evaluation of the financial condition of the organization. However, the rate of profit has a number of disadvantages (the algorithm for calculating the profit depends on the goals of users of financial statements, activities of tourism organizations and
adopted accounting policies accounting methods and evaluation indicators of income and expenses, multivariate interpretation of the indicator).
When analyzing earnings tourism organizations represented as the difference between revenues and expenditures: The vertical analysis reveals the structural changes in the profit and the effect of each item on the result as a whole through the use of the additive following models:
where BP - accounting profit;
VPto - Gross profit from the tour operator activities;
VPta - Gross profit from the agency activities;
VPdu - Gross profit from the provision of additional tourist services;
Ruprah - administrative costs;
FROM - sales expenses;
Additional, Rop - revenues and operating expenses;
DVN, RVP - revenues and operating expenses.
The users of financial statements need information that allows you to give a real assessment of the activities and risk exposures of the profit (for example, as a result of falling demand on the tourist product). [2]
A segment is a part of the organization's activities in a specific section (by product, by geographic region, etc.). As already mentioned, in the tourist activity operating segments can serve areas with different levels of risk for profit:
- Tour operator activities;
- Travel agency activities;
- Efforts to provide additional tourist services (sale of air and railway tickets, tourist goods, etc.).
Gains and losses resulting from the implementation of the above activities refer to income
from core activities, and the rest - to operating independently of the materiality level of revenues.
Given the seasonal nature of activity, tourism organizations can independently determine the level of importance for each reporting period, securing the provision in accounting policies.
In organizations of tourism due to the seasonal nature of the activity, as well as the ambiguity of the division of revenues (revenues from core activities and operations (other) income) does not provide comparable figures for the reporting period. A similar situation occurs with respect to costs. [3]
One of the main tasks of the organization of tourism management is the identification of patterns and trends by assessing, diagnosing and forecasting models and a number of indicators that show the process of its functioning. it is advisable to use the relative indicators to solve a number of problems. For example, the margins allow the result commensurate with the costs and resources involved for profit. When calculating the profitability of different models can be used, assessing the quantitative and qualitative aspects of the activity of tourism organizations.
Many tourism organizations starting out with a travel agent, then try to operate in the market as a tour operator. Despite the fact, [4] that the management decision-making management of the organization has investigated a one-time, conducted an assessment of the results of the transaction, it should be noted that this type of activity is a promising future to conduct factor analysis using the following additive models.:
where B - the total sales of the total;
Bn - Proceeds from sale of passes into the "A" boarding house;
TAL - revenue derived from the provision of additional services in the boarding house "A"; Bk - proceeds from the sale of passes under a commission agreement; W - proceeds from the sale of permits for the sale and purchase agreement; In - the proceeds from the tour operator activities. where P - profit, D - income, P - costs
PD = (+ VPto VPta VPdu + - P ~ - FROM) + Extras - Rop + Den - RVP,
(1)
B = Bn + TPL + BK + W + In,
(2)
Table 1. The cumulative effect of factors on the total sales revenue
Factor The size of the absolute influence, thous. UZS The share of influence,%
p/p+1 p/p+2 p/p+3 p/p+1 p/p+2 p/p+3
Bn 151,93 133,50 -6,19 82,78 86,30 -1,01
W 3,80 55,20 2,07 9,01
VC 4 -6,10 10,50 2,18 -3,94 1,71
W 23,80 27,30 16,80 12,97 17,65 2,74
In 536,20 87,54
in total 183,53 154,7 612,51 100 100 100
The negative impact of the change in revenue, rather small, is observed in the sales periods in connection with the restriction of the organization's activities related to the sale of vouchers on agency contracts. If you do not do the division by types of contracts, the effect of this factor overlaps positive change in revenue in the implementation of vouchers for the purchase and sale agreement. Based on the results of the analysis of the dynamics of sales revenue, you can predict the organization of tourism revenue in the short term, since amount of data is not sufficient (optimum size - 5.3 years). These models show a trend that the tourism organization is in its infancy, and in subsequent periods of activity is expected to gradually increase in sales revenue. Basic income revenue accounted for summer and winter recreation. The lowest earnings performance is expected in the "low season" -September-October and March - April. In order to ensure a stable position on the market of tourism organization should gradually move away from travel agencies and work in the tourist market as a tour operator.
Estimation and forecasting of sales revenue in the embodiment of tourism services Tourism Organization showed that within a practice. [5]
Considered a range of methods allows to solve the control problem by revenues from sales in the short term. However, the built model can not adequately reflect the behavior and development of the studied index in the long run. Analysis and forecasting of sales revenue in the long run requires the use of special methods of analysis to obtain a more adequate models and the results of sales, corresponding to real economic factors and industry features.
Uncertainty - it is an objective category, it should not ustra-nyat and measure. To do this, use the methods of sensitivity analysis of final financial results of tourism companies to possible future changes in price and volume parameters of the sales plan by external and internal factors, referred to as the business risk. [6]
Classification of the main business risks tourism organizations as follows:
- Foreign policy (visa);
- Foreign trade (the exchange rate against the ruble);
- Domestic (military conflicts);
- Socio-economic (reduction of effective demand for travel services)
- Sales (loss due to lack of demand of the services, redeemable units tourism organizations);
- Poor quality of service;
- Organizational;
- Technical and technological (malfunction office equipment, software, telecommunications);
- Operating and production (rent increase).
From a financial point of view of the business risks or lead to non-dopolucheniyu revenues from commercialization of tourism products, or to an unexpected increase in direct and / or indirect costs of tourism organizations in relation to the planned levels. It is especially frustrating when all the negative consequences of risks manifest themselves simultaneously, multiplitsiruya negative effect.
REFERENCES
1. Mizikovsky, E.A International standards of financial reporting and accounting in Russia / E.A Mizikovsky, T.Y Druzhilovsky. - M .: Accounting, 2006. - 328 p. - ISBN 5-85428-161-9.
2. Milner, B.Z Organization Theory: A Textbook / BZ Milner. - M .: INFRASTRUCTURE M, 2001. -558 pp-ISBN 5-160-01174-9.
3. Moses N.K.Strategicheskoe tourist management company / N.K Moses. - Moscow: Finance and Statistics, 2001. - 208 f .: silt. - ISBN 5-279-02138-5
4. Morozov M.A.Ekonomika and entrepreneurship in the socio-cultural service and tourism: Textbook for students. Executive. Proc. institutions / MA Morozov. - M .: Publishing Center "Academy", 2004. - 288 p. - ISBN 5-7695-1795-6.
5. Nezamaykin, V.N Finance organizations: management and analysis. Textbook / V.N Nezamaykin, I.L. Yurzinova. - M .: Publishing house Eksmo, 2004. - 448 p. - ISBN 5-699-06606-3.
6. Nikolaev, S.A. International and Russian accounting standards: A comparative analysis of the principles of transformation, the direction of transformation / S.A. Nikolaeva, G.A Bezruchenko,
A.A. Goldin. E.d. 2 - Revised. and ext. - M .: "Analysis - Press" 200 of L - 672s. - ISBN 5-7916-0120
THE IMPLEMENTATION OF ONAI CARD
Vasquez Marco Angelo Mustafin Alibek
Kazakhstan, Almaty, international Information Technology University
Abstract. The aim of this paper is to unmask the new innovation of the implementation of the smart card used bythe commuters for entering and leaving the bus in Almaty, Kazakhstan. The money, which has been loaded or paid in advance, will be deducted automatically from Onai card. The paper will also show how it affects the commuters and its impact to manpower as well as totravelling itself.
Keywords: Onai card, smart card, electronic card, adaptation, innovation
Introduction:
The implementation of smart card which is known as "Onai" is a good chance to improve the transportation system of Almaty, one of the cities in Kazakhstan,as well as the lives of commuters. According to the video "Everything will be transparent, bothintheWest" where the Mayor of Almaty is
B. Baibek described the beneficial points of this smart card.
This new electronic payment system which was implemented in the said city on the 1st of January 2016 which provided a good opportunity for the promotion of Kazakhstan's transportation system to a new level was pushed through. Since innovations are prepared and accessible to meet the necessities required, electronic card framework or ticketing has not been actualized yet in the whole country. Today, majority of developing countries evolve their transport system in many ways. The impacts of electronic cards in market and industry structure, its development, and setting this on the bus, trolleybus and tram sectors faced challenges ("Transition from Public," 2007). As Finn (2011) mentioned "Regulators develop new contractual basis for bus services or amend existing ones. In Kaunas (Lithuania), as part of major restructuring of the reorganization and finances of the municipal bus and trolleybus companies, the City entered into a 10-year public service contract with the municipal company based on committed service levels and quality, subsidies, and investment program. The usage of this has recently begun in Almaty. It could add a more noteworthy effect to the financial improvement of the city and economic development of the country. In Santiago de Chile, as part of the TranSantiago Bus Rapid Transit system, a new contractual and payment system was established for the operators so that they would participate in the integration of network and tariffs" ("Urban Bus Services in Developing Countries," 2011).
Using the electronic card, Onai, it aims to facilitate the combination of modes and transferring between passengers by making the ticketing system. Passengers are obliged to buy the appropriate cards and credit it with the amount that corresponds to their cards. Once the cards are topped in the special machine on the bus it is automatically debited. This smart card includes five classifications, the first is for common users, the second one is for school students, the third one is for college or university students, the fourth one is for social workers, and last is for veterans ("onai.kz," 2016). This will lead commuters to be aware which card is appropriate for them.
Exploring positive and negative effects of this program, some articles from online magazines and newspapers and academic article were taken into consideration. These articles showed the necessary information related to the electronic cards Onai and transport system of a developing country like Kazakhstan. However, what are the challenges for bus drivers and how do people adapt to this kind of payment system?
Since there were insufficient and limited information from the articles, a survey from 20 respo
