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МІСЦЕ СУДНОПЛАВНИХ КОМПАНІЙ НА РИНКУ ВОДНОГО ТРАНСПОРТУ: ВПЛИВ НА ОРГАНІЗАЦІЙНО-МЕТОДИЧНІ ПОЛОЖЕННЯ БУХГАЛТЕРСЬКОГО ОБЛІКУ // Place of vessel companies in the water transport market: impact on the organizational and methodic issues of accounting

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  • Тарасенко, Сергій Вікторович

    (Житомирський державний технологічний університет)

Abstract

The essence of a vessel company as the market subject has been grounded. The fact that the transportation service is anaccounting object and may be included to the group of objects comprising the business activities of a vessel company has been proved Обґрунтовано сутність судноплавної компанії як суб’єкту ринку транспортних послуг. Доведено, що транспортна послуга є об’єктом бухгалтерського обліку та відноситься до групи об’єктів які складають господарську діяльність судноплавної компанії

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