Finance and statistics accounting management in EXPRESS system under circumstances where new railway ticket agents appear
https://doi.org/10.21780/2223-9731-2015-0-2-61-64
Abstract
Among the most important focus areas in the holding company JSC ‘Russian Railways’ is to raise efficiency of the railway passenger service system by means of developing new routes and new types of service including sales of travel documents throughout the railway network by newly established railway ticket agents (ticket offices). At present, accounting on the field of passenger services perform JSC RZD and JSC FPK who are both the carriers and travel documents sellers. Due to the fact that in the Russian Federation appeared new entities functioning as railway ticket agents - namely, JSC Passenger Company Sakhalin (JSC PCS) and JSC AK Railways of Yakutia (JSC AK RYa) - the Railway management information system for passenger services Express-3 was obliged to solve a number of pressing problems. The problems included a substantial amount of changes to be introduced into the system of sales and accounting related to passenger services and also to develop within a short time Regulations and Rules for issuing and recording travel documents valid for long-distance trains. It concerns trains in domestic services, and also links with the CIS States, the Republic of Latvia, the Republic of Lithuania, the Republic of Estonia as well as in international services with the far-abroad states. The article includes the method and principles of accounting within the Railway management information system for passenger services Express-3 the sums of revenues related to travel documents issued in the Russian Federation by the new railway ticket agents: JSC Passenger Company Sakhalin and JSC AK Railways of Yakutia.
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Review
For citations:
Korzun L.V. Finance and statistics accounting management in EXPRESS system under circumstances where new railway ticket agents appear. RUSSIAN RAILWAY SCIENCE JOURNAL. 2015;(2):61-64. (In Russ.) https://doi.org/10.21780/2223-9731-2015-0-2-61-64
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