ORGANIZATIONAL AND ECONOMIC FEATURES OF ACCOUNTING IN INTERNATIONAL AUTOMOBILE COMPANIES

Abstract

The article examines the organizational and economic features of accounting in international automobile companies in the context of globalization, technological progress, and changes in consumer priorities. The specifics of the formation of costs for repairs, maintenance, and the use of spare parts and consumables are analyzed. Considerable attention is paid to accounting for costs in the field of logistics, fleet management, as well as issues of calculating the cost of transportation. The challenges facing companies due to the need to adapt to international financial reporting standards (IFRS), digitalize accounting processes, and integrate modern information systems are separately considered. The role of innovative approaches to accounting in ensuring the transparency of financial information, making management decisions, and creating competitive advantages is determined. The article also analyzes the organizational and economic features of accounting in international automotive companies, taking into account the transformation processes taking place in the industry. Trends in production unification, platform standardization, the spread of cooperation between manufacturers, and active digitalization are considered. Particular attention is paid to challenges related to increasing competition, cybersecurity, changing environmental standards, and the introduction of innovations. The specifics of accounting in motor transport services were studied: accounting for costs of maintenance, repairs, use of fuels and lubricants, spare parts, and provision of transport services. The role of analytical and synthetic accounting, the need to comply with IFRS for entering international markets, is outlined. It also highlights the impact of emerging technologies — electrification, autonomous systems, Big Data, HMI, AI, 3D printing, and mobility as a service — on the transformation of the industry and accounting practices. Conclusions were drawn regarding the need to adapt accounting to new conditions to increase management efficiency and competitiveness of companies.