Scholarly record

THE SPECIAL FEATURES OF THE TECHNIQUE FOR CONDUCTING FORENSIC AUDIT OF THE OWN EXPENSES OF COMMUTER RAIL SERVICE COMPANIES.

I. Kurochkina, T. Sadykova, M. Motolianetc

Abstract

Currently, suburban passenger transportation in Russia has a leading socio-economic role in satisfying the citizensВ’ requirement for displacement. The social significance of railway transport is primarily in its demand among the population with low income. Russian Federation regions establish the passenger-fare for selected groups of the population below the actual cost, so as not to reduce passenger traffic. Meanwhile, regional governments need to compensate for the loss of carrier's income which appears as a result of preferential tariffs regulation in order to prevent suburban passenger transportation running at a loss. However, the regions do not fully ?arry out their obligations to compensate for shortfall in income. So there are disagreements between the regional financial authorities and SPC in the economic justification of reimbursables. SPC applies to commercial courts with claims for debt recovery from regional budgets in order to stabilize its financial condition. Besides forensic experts are involved to carry out forensic accounting expert examination of the expenses on providing services of the railway passenger carriers. The article reveals the specifics of the formation of own expenses for the provision of railway passenger services during the forensic accounting expert examination. The aim of the study is to develop a unified structure of own expenses for the provision of railway passenger services during the forensic accounting expert examination. It can be used to determine the fare value, which is established on the basis of economically feasible and reasonable expenses. The use of the author's grouping of accounting information of expenses structure in the method development of carrying out forensic accounting expert examination of SPC own expenses makes it possible to reduce the work time of the expert accountant and increase its effectiveness.

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