INNOVATIVE NFC-VALIDATION SYSTEM FOR ACCOUNTING OF INCOME AND EXPENSES OF PUBLIC TRANSPORT ENTERPRISES

To control pricing in passenger transportation, monitor the functioning of urban transport networks, reduce direct contacts during the COVID-19 pandemic, it is advisable to implement a system of NFC validation of fares. NFC (Near-Field Communication) technology provides primary information on public transport and travel fares. The article aims to improve the method of application of the technology of automated NFC-validation of fares in urban passenger transport to account for and control provided transport services. The tasks include research of mechanisms of the automated identification and counting of quantity of the transported passengers to account incomes of the motor transport enterprises; selection of calculation units for automated determination of the cost of provided transport services; development of control methods of drivers work, the operation of vehicles, transportation of privileged categories of citizens, pricing, etc. Theoretical and methodological aspects of NFC-validation technologies for public transport fares for accounting purposes have been studied based on general research methods - institutional and innovative; economic and mathematical methods of analysis and polynomial trend using Excel spreadsheets were used to predict the pace of implementation of NFC-devices; methods of bibliographic and comparative analysis using the information resource "ResearchGate" - to determine promising areas for new technologies in the provision of transport and passenger services. It is proved that the most effective unit of cost calculation of transport services is "passenger-kilometer", which corresponds to the peculiarities of the functioning of urban passenger transport, as it takes into account the number of passengers and distance of travel. The procedure for distribution of income from the sale of electronic tickets and budget subsidies between carriers based on information on the total number (including privileged categories) of transported passengers has been developed. The method of automated cost accounting by the "passenger-kilometer" meter for fuels and lubricants, staff salaries, depreciation of vehicles, and its current repairs, which define the cost of transport services, is improved. Implementing NFC fare validation technology will facilitate automated accounting of costs, revenues, and cash receipts from transport services, the introduction of effective control over the work of drivers, vehicles, concessional transportation, pricing, timeliness, and reliability taxes on urban transport.