DOCUMENTARY SUPPORT FOR ORGANIZING INTERNAL PASSENGER TRANSPORTATION AT THE ENTERPRISE

Abstract

The article is devoted to the documentation of operations related to internal passenger transportation of employees at an enterprise. The relevance of the study is determined by the fact that such transportation usually does not generate direct revenue, but forms costs that must be justified, allocated between responsibility centres and confirmed for accounting and tax purposes. The purpose of the article is to systematize the composition of primary documents and information flows that support the management of internal passenger transportation under different organizational models. The study clarifies the role of primary documents as a basis for financial, tax and management accounting, as well as for internal control over the use of vehicles and transport services. The author considers the documentation of own transport, outsourcing to an external carrier and a combined model. For own transport, attention is paid to orders on the organization of employee transportation, route sheets, passenger registers, vehicle departure logs and documents on maintenance and repairs. For outsourcing, the article emphasizes the importance of contracts, acts of services rendered, invoices, tax invoices, internal requests and registers for the allocation of service costs. The scientific contribution of the article is the proposed approach to linking documents, responsible persons, information flows and cost allocation objects within a unified documentation system. This approach makes it possible to distinguish the responsibility of initiators, logistics units, accounting departments, HR units and external carriers. The practical value of the results lies in the possibility of using the proposed document markers, responsibility matrix and quality criteria when developing internal regulations for transport documentation. The article also substantiates that digitalization should not be limited to replacing paper forms with electronic copies. A more effective solution is the integration of transport, HR and accounting data, including GPS tracking, IoT data and electronic signatures. Such integration reduces manual data entry, improves the reliability of primary documents and strengthens the evidentiary value of accounting information. The conclusion is made that a consistent documentation system improves the controllability of transportation costs, supports managerial decisions and reduces the risks of errors, unjustified expenses and tax claims.