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1.3. The analysis of theoretical and methodical approaches to the decision of problems of financing of passenger motor transport

Theoretical and methodical approaches to financing of current and investment activity of the enterprises are widely reflected in works of domestic economists. Thus it is not given sufficient attention of branch specificity of financing of transport agencies, namely: the enterprises of passenger motor transport of the general use.

the majority of scientifically-methodical works and monographies are devoted basically to problems of the organisation and perfection of functioning of transport [41, 44, 47, 48, 51, 54, 55, 61, 65, 81, 92]. Thus the financial aspect has not received deep study. Thereupon the given area of research is represented poorly studied at existing requirement for working out of forms and the methods of financing considering features of financial regulation of transport agencies.

the general questions of financing of the enterprises, risks of investment, an estimation of efficiency of investments are reflected in works I.A. The form [37], V.V. Bocharova [40], A.V.Vorontsovsky [45], A.M. Kovalevoj, M.G.Lapusty, L.G.Skamaj [59], J.S.Melkumova [66], V.P.Popkov, V.P.Semenova [70], A.V. The Snegiryov [77], etc.

So, for example, in the textbook «the firm Finance» A.M. Kovalevoj, M.G.Lapusty and L.G.Skamaj [59] considers forms of financing and investment of the enterprises.

in V.P.Popkov and V.P.Semenova's book [70] «the Organization and investment financing» are considered kinds and sources of financing of a commercial undertaking, methods of financing of investment activity of commercial undertakings. According to authors, the concept "investment" is in close interaction with

40 concept "financing" as draught on funds assumes their preliminary formation. Financing is understood as funds provision for formation of property and financial assets, and as investment - their use.

in work A.V. The Snegiryov [77] factors of increase of budgetary efficiency of investment projects, classification of these factors are investigated, the model of budgetary efficiency is offered, the estimation of level and dynamics of budgetary efficiency of investment projects is conducted, the mechanism of maintenance of interest in increase of budgetary efficiency of investment projects is developed.

questions of financing of the unprofitable enterprises, their financial improvement are reflected in V.A.Barinov's [34] works, L.P.white [31], Of this year Beljaeva [31], A.Z.Bobylevoj [38], O.V.Goncharuk [52], B.C. Kivachuk [57], M.I.Knysha [52], V.I.Koshkina [31], V.D.Morozovoj, V.V. Pogodinoj [69], And. Sazonovoj [32], N.P.Harchenko [], [52], etc.

Specificity of transport, a problem of the theory and practice of management by transport as a whole are reflected by D.V.Shopenko in works: R.Z.Akberdina [29], O.V.Goncharuk [51], G.A.Kononovoj [61], [81], etc.

Branch features of financing of transport, an estimation of efficiency of transport are presented I.S.Turevsky in A.A.Bachurin's [35] works, A.G.Budrina, E.V.Budrinoj [92], P.P.Volodkina [44], M.G.Grigoryan [92], L.I.Koloskovoj [60], N.V.Kolchinoj [85], N.V.Naphonenko [60], V.N.Parahinoj [68]. Articles and A.A.Gritsenko's [119] publications, M.Kljuchnikova [123] are devoted the given problematics also, O.Matantsevoj [140], etc.

In the textbook «Finance of the enterprises» [85] under edition of professor Kolchinoj N.V. is considered specificity of the organisation of the finance of transport: Features of planning of the cost price, feature of formation of profit on primary activity, planning of incomes and transport costs.

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Thus it is necessary to notice, that the publications analysed within the limits of dissertational research reflect or the general specificity of the motor transportation enterprises, or features of the enterprises of cargo motor transport.

highly specialised works on research of problems of public passenger motor transport basically are presented monofafijami, reflecting regional aspect and foreign experience of functioning of the passenger motor transportation enterprises.

the regional aspect of management and financing of a passenger transport of the general use has found the reflexion in works of such authors, as: Buneev V. M [41], Gluhov V.V. [47], Gluhov A.K. [48], Gubenko A.V. [54], Mihajlov J.K. [47], etc.

Gluhova A.K. [48] contains the analysis of historical experience of development of an urban passenger transport of Moscow and an estimation of its state of the art. Domestic and foreign experience of management by an urban passenger transport in market conditions is besides, considered. The system concept of formation infrasfuktury urban fansporta and managements of transport streams is stated. Recommendations about perfection of the organisation and management of a passenger transport at region level are offered.

in monofafii Gubenko A.V. [54] is investigated a condition of an interurban passenger transport of large region (Far East) and tendencies of its development. Laws of formation of volumes of passenger traffic are revealed, modelling of the mechanism of trips of the population of large region on message kinds is executed. The system methodical and a supply with information of the analysis, the forecast and strategic planning of the market of passenger transportation services is offered.

the Special attention in work is given air transport development, methodical bases of an estimation of social and economic efficiency of passenger carriages on air fansporte in local

are developed 42 message. Concerning motor transport the cost estimate of delivery of passengers by buses in the local message is resulted.

foreign experience of financing of transport is considered in A.E.Barinov's [34] works, V.A.Persianova [55], N.O.Bludjana [101], V.Varnavsky [105, 106], V.Vasileva [107-110].

In the manual under the general red. Prof. V.A.Persianova «foreign and domestic experience of management by an urban passenger transport in market conditions» [55] is generalised management experience by an urban passenger transport in countries of Western Europe, the USA and Japan; terms of financing and developments of networks GPT are analyzed; questions of marketing activity and job rating of carriages at enterprises GPT are mentioned; features of financing and economic development GPT in Russia for years of reforms reveal.

Besides, modern problems of a passenger transport of Russia and domestic experience of its financing are widely discussed in specialised branch periodicals: journals "Motor transport", «the Cargo and passenger motor transport service», «the Motor transportation enterprise», newspapers «Transport of Russia», "Omnibus".

So, for example, J.M.Kossoj, the author of some publications on problems of search of sources of financial resources for the Russian public passenger transport, as one of forms of financing of a passenger transport suggests to enter collection of additional payments for tap of plots depending on level of transport service [164].

In its opinion, so-called «nepolzovateli transportation services», except a part of an additional product which they receive for the account of functioning GPT, can expect for an additional income from the fact of availability of lines and routes of the public transport raising appeal and transport availability of territories,

1. 43 on which their enterprises are possessed: the cadastral estimation of the earth grows, the number of visitors grows, competitiveness increases.

According to official data of the International Union of public transport, the benefits represented by public transport "nepolzovateljam", above, than an expense for financing of operational deficiency.

modern problems, directions of reforming of passenger motor transport are shined in I.Balabaevoj's [98] publications, V.Grannika [116. 117], E.Krinitskogo [124, 125], A.Nikitushkina [143], E.Popova [145], V.Puschin [146], I.Samoilov [147, 148]. Regional features of functioning and financing of the enterprises of urban public transport are presented in articles of such authors, as: V.Bugromenko [103], G.Kuznetsov [131, 132], V.Kuzmin [134-137], V.Mamoshin, S.Korenkova [139], etc.

Forms and methods of financing of transport, including automobile, their features, advantage and defects are considered in G.Andreeva's [95] articles, I.O.Bludjana [101, 102], E.I.Kuznetsova [133], A.A.Stepanova, T.V.Akimovoj [151], A.Chebotaeva [154], etc.

Thus, the analysis of theoretical and scientifically-practical works carried out in the dissertation concerning financing of transport agencies, including the enterprises of a public passenger transport, has allowed to draw following conclusions:

the Majority of scientifically-methodical works and monographies are devoted basically to problems of the organisation and perfection of functioning of transport. Thus the financial aspect has not received deep study.

there are no uniform approaches to consideration of essence and definition of concepts "financing", «the financing form","a financing method","efficiency

44 financings », including with allowance for specificity of passenger motor transport.

have not received sufficient study the questions connected with features, definition of effective forms and methods of financing of government facilities of passenger motor transport of region in modern conditions.

there is no technique of an estimation of cumulative efficiency of financing of the passenger motor transportation enterprises.

besides, it is necessary to notice, that some theoretical and methodical questions of financing of passenger motor transport are not studied as well at legislative level. The analysis of the regulatory legal acts regulating separate aspects of financing of passenger motor transport at federal and regional levels, has allowed to reveal following defects:

First, there is no unity in terminology at definition of such concepts as: Urban passenger transport, efficiency of financing of a passenger transport, grant-in-aid on maintenance of equal availability of services of public transport for separate categories of citizens. So, for example, in regulatory legal acts of federal level the given kind of a grant-in-aid is called as subventions, and in regional - grants (Kursk area). Till now there is no exact and unequivocal definition of a difference between terms «a public passenger transport» and "common carrier", not clearly, that it is necessary to understand as the term "fixed-route taxi", concepts "transportation services" are differently treated and «transport work» etc.

Secondly, principles and indicators of efficiency of financing of passenger motor transport legislatively are not fixed.

Thirdly, the federal legislation does not define a uniform design procedure of the size of a represented grant-in-aid on

45 maintenance of equal availability of services of public transport for separate categories of citizens.

Fourthly, there are no methodical recommendations about an establishment of socially comprehensible tariffs for urban and suburban carriages and to their regulation, specifications of working costs, specifications of transport mobility and a maximum permissible share of expenses for transport movings in family incomes.

thus, insufficient degree of a readiness of the given question defines necessity of additional scientific researches in the field of financing of the state and municipal enterprises of passenger motor transport of the general use.

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A source: MIHNEEVA Anna Leonidovna. FORMS And METHODS of FINANCING of the ENTERPRISES of PASSENGER MOTOR TRANSPORT of the GENERAL USE the Dissertation on competition of a scientific degree of a Cand.Econ.Sci. St.-Petersburg 2007. 2007

More on topic 1.3. The analysis of theoretical and methodical approaches to the decision of problems of financing of passenger motor transport:

  1. Chapter 2. METHODICAL BASES of FINANCING of the ENTERPRISES of PASSENGER MOTOR TRANSPORT of the GENERAL USE
  2. Chapter 1. THEORETICAL BASES of FINANCING of the ENTERPRISES of PASSENGER MOTOR TRANSPORT of the GENERAL USE
  3. 2.3. Methodical bases of an estimation of efficiency of financing of the enterprises of motor transport of the general use
  4. 1.1. The State of the art and problems of passenger motor transport in Russia
  5. Chapter 3. RECOMMENDATIONS ABOUT PERFECTION of FINANCING of the ENTERPRISES of PASSENGER MOTOR TRANSPORT of the GENERAL USE
  6. MIHNEEVA Anna Leonidovna. FORMS And METHODS of FINANCING of the ENTERPRISES of PASSENGER MOTOR TRANSPORT of the GENERAL USE the Dissertation on competition of a scientific degree of a Cand.Econ.Sci. St.-Petersburg 2007, 2007
  7. 1.3. The analysis of theoretical and methodical approaches to working out of problems of assets management of not state pension funds
  8. 1.3. The analysis of theoretical and methodical approaches to research of problems of activity of banks of commerce on a securities market
  9. the analysis of theoretical and methodical approaches to research of problems of activity of banks of commerce on a securities market
  10. 3.3. The basic directions of increase of efficiency of financing of the passenger motor transportation enterprises of the general use at municipal and state levels
  11. 1.2. Foreign experience of financing of the enterprises of motor transport of the general use