Діджиталізація внутрішнього контролю та інформаційної підтримки управління транспортними підприємствами
Digitization of Internal Control and Information Support for the Management of Transport Enterprises

Summary/Abstract: The effective functioning of the smart city creates prerequisites not only for automating the collection of accounting information about economic processes in transport, but also for comprehensive control over transport, passenger and cash flows. The use of modern computer and communication technologies in the smart city ensures the digitization of internal control for the purposes of effective management of transport enterprises, which determines the relevance of the topic of the article and makes it possible to form a goal. The main aim of the article is to improve the methodology of internal control and information support for the management of passenger carriers in the context of the use of modern computer and communication technologies. The article proves the importance of establishing the relationship between accounting, internal control and management of the transport enterprises activities. The methodology of internal control and information support of the management regarding the movement of vehicles in the city space, the performance of official duties by employees, the behavior of passengers and the circulation of funds has been improved. The procedure for digitalization of management decisions in the transport sector of the smart city based on accounting information, the reliability and relevance of which is confirmed by the internal control of passenger carriers, has been specified. The expediency of using a video surveillance system for the movement of transport, the performance of official duties by employees and the behavior of passengers in order to control and record the damage caused to the rolling stock of passenger carriers, other road users, passengers and employees, and the transport infrastructure of the smart city has been substantiated. The use of the developed information scheme of the control environment ensures the minimization of time and money spent by passengers, transport companies, municipal and state budgets for the provision of services for moving residents of the smart city.

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