The impact of technical complexity of motor transport operations on the structure of accounting for ordinary activities

Abstract

The article explores the impact of technical complexity in motor transport operations on the organization of accounting for the ordinary activities of enterprises in the motor transport sector. The relevance of the topic stems from the need to adapt accounting systems to the conditions of digital transformation, high variability in routing schemes, vehicle types, fuel, loading patterns, and transportation schedules. Existing accounting approaches do not fully consider these technical aspects, which complicates accurate cost calculation, expense control, and the substantiation of managerial decisions. The purpose of the study is to scientifically justify the necessity of incorporating technical parameters of transport operations into the accounting system of ordinary activities and to develop an information model of accounting that reflects the complexity of transportation processes. The methodological basis of the study includes a systems approach, methods of factor analysis, modeling of information flows, generalization of digital accounting practices, and comparative analysis of accounting solutions in modern Transportation Management Systems (TMS). As a result of the study, key technical complexity factors – such as body type, payload capacity, fuel type and volume, transportation mode, route distance, and the number of loading/unloading points – were identified as influencing the structure of accounting data. Recommendations were developed for creating analytical dimensions in accounting by vehicle type, routes, fuel consumption, maintenance costs, and payroll. The study proposed a draft structure for internal information accumulation registers that enable end-to-end cost control in a digital environment. Approaches were suggested for transforming primary documents into digital formats, integrating with GPS systems, and generating managerial reports based on technical complexity. The conclusions emphasize that structuring accounting for ordinary activities around transportation technical parameters enhances the reliability of accounting information, the validity of cost calculations, and the efficiency of transport enterprise management in a digital economy.