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12НОВЫЕ ПОЛОЖЕНИЯ ЭКОНОМИЧЕСКОЙ ТЕОРИИ КАЧЕСТВА ТРАНСПОРТНОГО ОБСЛУЖИВАНИЯ ГРУЗОВЛАДЕЛЬЦЕВ
Соколов Ю.И.
МГУПС (МИИТ), заведующий кафедрой «Финансы и кредит», д.э.н., профессор Лавров И.М. МГУПС (МИИТ), доцент кафедры «Финансы и кредит», к.э.н.
NEW PROVISIONS OF THE ECONOMIC THEORY OF TRANSPORT SERVICE QUALITY OF CARGO OWNERS
Sokolov Yu.I.
MIIT, Department Chair «Finance and credit», D. Sc. (Economics), Full Professor Lavrov I.M.
MIIT, Associate Professor at the Department of «Finance and credit», Ph. D. (Economics)
АННОТАЦИЯ
В статье рассмотрена эволюция зарубежных научных подходов к оценке качества на транспорте. Разобраны существующие методы оценки качества транспортного обслуживания на железных дорогах Индии, Словакии, Германии и России. Рассмотрены современные теоретические особенности управления качеством на железнодорожном транспорте. ABSTRACT
In article evolution of foreign scientific approaches to a quality assessment on transport is considered. Existing methods of an assessment of quality of transport service on the railways of India, Slovakia, Germany and Russia are disassembled. Modern theoretical features of quality management on railway transport are considered.
Ключевые слова: управление качеством, железнодорожный транспорт, транспортное обслуживание, стимулирование спроса, участник перевозочного процесса.
Keywords: quality management, railway transport, transport service, demand stimulation, participant of transportation process.
Questions of an assessment of quality of the service on railway transport in the world community start to be considered in the second half of the XX century. Term studying «quality of service» in foreign literature is considered from the point of view of the theory of consumer behavior, i.e. quality is considered as one of the numerous factors, capable to affect the decision of the consumer on purchase. However, as well as the majority of other factors, quality of service has the distinctive features of influence on consumer behavior.
Quality of service is characterized by consumer perception of process of service. For immaterial services quality is estimated how it is apprehended by clients, i.e. the client - the unique judge of quality. In the early eighties K.Grenroosom [2] the model of the quality of service on which two subjective grades of service were allocated was formulated: expected service and perceived service. It was noted that discrepancy between expectation and perception - the main determinant of an assessment of quality of servicing.
From the middle of the 80th years in the west of began to carry out systematic programs of research in the field of the quality of service on the basis of which the conceptual model which estimated quality of
service from the point of view of clients was developed and identified the main gaps in ensuring service with service providers.
In 1988 A.Parasuraman, V Zeyteml and L.Berri developed the SERVQUAL [6] method which can be used for carrying out the analysis of a gap between quality of services and requirements of quality of service of work with consumers. This method considers perceptions of clients concerning relative importance of parameters of services. It allows the organization to place priorities in ensuring quality and to use the resources for improvement of the most important parameters. Initially, the assessment was based on 5 key parameters: «Material assets» (physical means, the equipment, the personnel and communication materials), "Reliability" (ability to carry out services reliably and exactly), "Responsiveness" (readiness to help clients and operatively to provide services), "Conviction" (knowledge and courtesy of employees and their ability to transfer trust and confidence), "Empathy" (the firm shows care and the individualized attention to the clients).
Late in process of method improvement parameters of an assessment were updated, and new parameters were added: the Conviction parameter was divided into "Competence" (possession by demanded
skills and the knowledge, necessary for rendering of services) and "Courtesy" (politeness, respect, consideration and friendliness of the linear personnel). The Empathy parameter was expanded in several parameters: "Credibility" (reliability, persuasiveness, integrity of service provider), «Feeling of reliability» (lack of sense of danger, risk or doubt), "Access" (availability of services and the address), "Message" (the firm listens to the clients and takes into consideration their comments), «Informing of clients» (the firm uses clear terminology for the client) and «Understanding of the client» (the firm makes efforts understanding clients and their requirements).
Using features of the SERVQUAL method, a number of researchers simulated system of an assessment of a level of quality of service for the Indian railways. This system is based on questioning of cargo owners and carries the name RAILQUAL which consists of two stages. The first stage includes 50 parameters for an assessment of quality of service on a 7-mark scale, each of which is analyzed according to two characteristics: the expected and apprehended level of performance. The second stage contains 7 statements describing certain conditions of high-quality implementation of transportation process between which the respondent needs to distribute the sum of 100 points taking into account his preferences [7].
Subsequently a similar system of an assessment of quality of service processed and for passenger rail transportation of India, using for this purpose 36 parameters of an assessment. Results of researches counted with use of the factorial analysis on the basis of which these parameters of an assessment were broken into 6 factors distributed on calculated value of factor of internal adequacy («Kronbakh's alpha» - the factor showing, how precisely this set of values describes this one-dimensional space; function of number of values and their average mutual correlation) [4].
As to the European cargo railway enterprises, now they carry out "necessary" transition from the state companies to the private customer focusing companies, but at the same time they always should remain competitive suppliers of the services.
From all factors influencing this transition, a level of quality of service is the major and represents a priority problem of the European sector of rail freight transportation for the decision. The satisfaction of needs of existing and potential railway clients concerning quality of their service is important for a long-term survival of the industry in many countries. As transport represents a business network functioning actually with all branches of production of goods, problems with freight rail transportation in one country would influence also the majority of other freight transportation and cargo forming branches [8].
It should be noted that the railways of Europe recognized for a long time requirement to improve cargo quality of service. In article No. of 4 CER/UIC/CIT «Charter of quality of transportation of goods» from 2003 [1], for example, it is said that «The railway enterprises have the obligation to improve transportation processes to guarantee service reliability
and accuracy». However, growth of a level of quality of service at the international level was so far very slow.
According to E.Horsman's carried-out researches allocates 8 key parameters of quality of the service on railway transport: Reliability of transport, the price Level, the Located capacity, the Control system of information, transportation Time, processing Time, Frequency of transport, Ecological aspects. And the most priority parameter of service from the point of view of consumers is reliability of transport which is meant as reliability of observance of time of delivery in transit between points transit that is equivalent to an indicator of integrated approach of service - «from door to door».
For improvement of this indicator of quality negotiations between transport companies and their clients are carried on. During negotiations the importance of the separate elements influencing observance of this indicator is discussed: time of reduction of the admission of cars, acceptable time limits of delivery, day of delivery etc. Experience showed that discussions of this kind often are required to be reached a consent of the cargo owner concerning values of these parameters [3].
In 2014 at Zhilinsky university, the technique of an assessment of quality of service on railway transport with use of a non-standard approach was developed. The level of quality is estimated on work of the personnel which works in transport company and participates in process of service of cargo owners. The assessment is carried out two stages a year (in June and December).
At the first stage questionnaire of the cargo owners, results are intended for determination of specific weight of working process of the expert. This part of research is carried out supported by the software on the basis of the Internet portal. Questionnaires for clients are developed for operations of three types of phases: preparatory (preliminary operations before transportation implementation - 13 parameters of an assessment), transport (in the course of transportation implementation) and post-transport phases (after transportation implementation include, final operations). Clients in questionnaires fill weight which they attribute to a certain process in transport phases with three options: high (1,5 points and above), average (1 point) and low weight (0,5 points and below). Then the appraiser (an expert involved in an assessment of quality of service) processes results of questionnaire, counts factor of weight of the corresponding process, using a certain formula:
kVj = Yi=ivi /nkv,
where kvj - factor of weight of the corresponding process;
Vi - value of weight for the corresponding answer of the client in questionnaire (0-2 points);
n - number of answers in questionnaire.
At the second stage after calculation of specific weight the appraiser supervises and identifies qualitative level of all estimated working processes directly in the process card on a 10-mark scale, and then processes results on the filled card of process.
By means of these calculated scales of working processes and values of qualitative level of their performance complex qualitative level of performance of the corresponding working process on the following formula pays off:
KUj = Qj * kvj, where KUj - complex qualitative level of performance of estimated working process, points;
Qj - level of performance of estimated working process by the expert (0-10 points).
The limit of an acceptability of performance is established by the expert of the duties in this technique of an assessment at level in 5 points. A finishing stage of work is calculation by the auditor of the general complex qualitative level of performance of working processes by the expert for a formula:
CKUj=Y™=1Qj*kVj, where CKUj - general complex qualitative level of performance of working processes, points.
The final result of an assessment of quality of work of employees (CKU) is entered in the document which «Control registration of the expert» [5] is called. Thus, it is possible to define by this technique, what working processes are carried out by the expert at qualitative level and what are not present.
Apparently from foreign experience, the direction of researches in the field of ensuring quality of service are presented in a sufficient variety depending on conditions of development of economic market condition, and also from management requirements to an assessment. The described techniques represent the considerable open space for improvement of domestic techniques of an assessment of quality of service in various spheres of production and production realization.
In Russia the economic theory of quality of transport service is formed from 50th year of the last century. Its basis was put in works T.S. Khachaturov, I.VBelov, M.E. Mandrikov, M.F. Trikhunkov. A significant role in development and ordering of this theory belongs to V.G. Galaburda. Basic provisions of this theory are formulated in works [9, 12] as follows: The researches carried out by us in recent years, which results are published, in particular in articles [10, 11], allow us to formulate the following additions to the theoretical provisions stated above.
1. Return interrelation between size of an indicator of quality and its importance for consumers of transport services.
Let's remember that the most widespread method of a complex assessment of quality is the following:
K0=S^Kiai
where Ki - size of quality of transport service on indicator "i";
ai - the importance of an indicator "i" for clients Πai = 1).
Sizes of indicators can be defined on the basis of the railway statistical reporting, or by results of inspections of cargo owners. The importance of indicators for cargo owners can be defined only on the basis of clientele inspections.
Carried-out inspections show negative interrelation between sizes K and a on all indicators of quality. The factor of correlation calculated by us is equal-0,71.
The received required result proves to be true also an analytical way. Really, if performance of any indicator is at rather high level, it does not represent concern for the cargo owner. If the indicator regularly is not carried out, delivers continuous efforts to administration, it at polls will appropriate to this indicator the maximum point of the importance.
1. Priority value of quality as instrument of stimulation of demand for transportations.
The main universal instruments of stimulation of demand are the price of the goods and its quality. State regulation of railway transport regulates including tariff policy that limits its use. However, possibilities of tariff stimulation extend in recent years (liberalization of a currency component of tariffs, granting a tariff corridor of JSCo "RZD").
By us it was analysed elasticity of demand concerning the price and quality of transportations, on the basis of monthly data on volumes of transportations, satisfaction of cargo owners the price and quality of transport service.
Executed by the technique developed by us calculation showed that elasticity of demand relatively made E = 1,0, and concerning quality of E = 0,53. It means that at improvement of quality of transport service for 1 % demand for transportations will grow also by 1 %. If to reduce the price of transportation for 1 %, demand will grow by 0,53 %. In the conditions of absence of the transportations given about volumes and quality of services in concrete transport companies, for calculation data on branch as a whole were used. In the presence of such data, obviously, factors of elasticity (both price, and not price) will be higher, but, from our point of view, the proportion between them will remain at preservation of operating conditions of regulation.
2. Leading role of infrastructure in ensuring quality of transport service.
We carried out the analysis of influence of participants of transportation process (the operator of a rolling stock, a carrier, the owner of infrastructure) on ensuring quality of transport service of cargo owners on all product indicators presented in works [9-10,12]. In calculation possibility of subjects of the market began to influence improvement of a concrete indicator of quality generally. Influence on deterioration was not considered, as the analysis showed that any participant of transportation process, in case of inadequate performance of the duties, can reduce quality on any indicator. The analysis showed that if to take the general contribution to ensuring quality of transport service for 100 %, roles of participants are distributed in the following proportion:
- the owner of infrastructure - 42,5 %;
- a carrier - 30 %;
- the operator of a rolling stock - 27,5 %.
Taking into account that now functions of the
owner of infrastructure and a carrier in cargo movement are combined in JSCo "RZD", it turns out that company influence in ensuring quality makes 72,5 %.
It is thus important to work over ensuring proportional responsibility and motivation to ensuring quality of transport service of cargo owners.
References
1. Freight Quality Charter-2003 (Adopted on 4 July 2003 in Rome).
2. Gronroos, C. A Service Quality Model and its Marketing Implications [Текст] / C. Gronroos // European Journal of Marketing, No. 4, 1984. - P. 3644.
3. Horsman, E. Using new business processes and supporting systems to improve quality and increase productivity [Текст] / E. Horsman // Competition in Europe's rail freight market. - DEU.: CER, 2006. - P. 191-201.
4. Maruvada, D.P. The Effects of Individual Dimensions of Railway Service Quality: Findings from Indian Railway Passenger Services through Developing RAILQUAL [Текст] / D.P. Maruvada, R.Sh. Bellamkonda // International Journal of Innovation, Management and Technology, Vol. 3, No. 1, February, 2012. - P. 42-45.
5. Nedeliakováa, E. Methodics of identification level of service quality in railway transport [Текст] / E. Nedeliakováa, J. Sekulováa, I. Nedeliakb, M. Eoch // ScienceDirect. Procedia - Social and Behavioral Sciences. - 110 (2014). - P. 320-329.
6. Parasuraman, A. SERVQUAL: A Multiple Item Scale for Measuring Consumer Perception of
Service Quality [Текст] / A. Parasuraman, V. Zeithaml, L. Berry // Journal of Retailing, No 1, Vol 64, Spring, 1988. - P. 12-40.
7. Shainesh, G. Service Quality Measurement: The Case of Railway Freight Services [Текст] / G. Shainesh, M. Mathur // Vikalpa. - Vol. 25, No. 3, July-September, 2000. - P. 15-22.
8. Sokolov, Yu.I. New provisions of the economic theory of quality of transport service of cargo owners of [Text] / Yu.I. Sokolov, I.M. Lavrov // New science: theoretical and practical look. - No. 1-1 (57), 2016. - pp. 154-156.
9. Sokolov, Yu.I. Methodological of feature of quality management of transport service of cargo owners [Text] / Yu.I. Sokolov //Economy of the railways, No. 7, 2008. - pp. 24-33.
10. Sokolov, Yu.I. Assessment of elasticity of demand for rail transportation [Text] / Yu.I. Sokolov, I.M. Lavrov //Economy of the railways, No. 8, 2013. -pp. 34-42.
11. Sokolov, Yu.I. Improvement of transport service on the basis of the accounting of elasticity of demand [Text] / Yu.I. Sokolov, I.M. Lavrov //Economy of the railways, No. 9, 2014. - pp. 80-86.
12. Transport marketing: Textbook / Galaburda V.G., Bubnova G.V., Ivanova E.A., etc. / Under the editorship of V.G. Galaburda - M: FGOU «The educational and methodical center by training on railway transport», 2011. - 452 P.
ОСОБЕННОСТИ ОРГАНИЗАЦИИ И ВЕДЕНИЯ БУХГАЛТЕРСКОГО УЧЕТА НА МАЛЫХ ПРЕДПРИЯТИЯХ
Ромалийская О.С.
магистрант
Государственный Университет Управления
г. Москва
ORGANIZE AND BOOKKEEPING OF ACCOUNTING IN
SMALL BUSINESS
Romaliiskaya O.S.
Undergraduate State University of Management Moscow
АННОТАЦИЯ
В статье определен состав упрощенной бухгалтерской отчетности субъектов малого предпринимательства, содержание форм бухгалтерской отчетности и порядок составления бухгалтерской отчетности субъектов малого предпринимательства.
ABSTRACT
The article defines the composition of a simplified accounting reporting of small business entities, maintenance of accounting forms and procedure of drawing up of the accounting reporting of small business entities.
Ключевые слова: малый бизнес, малое предпринимательство, упрощенная бухгалтерская отчетность, состав упрощенной бухгалтерской отчетности, составление упрощенной отчетности.
Keywords: small business, small business, simplified financial statements, simplified financial statements, preparation of simplified reporting.
