Last modified: 2016-01-07
The Road Transport Act No. 111/1994 Sb. divides the transport into the national, international, public, private, passenger and freight transport.
The paper discusses the national public passenger transport or, more precisely, the public line transport and urban public transport (the trolleybus transport and the tram transport are governed by Railway Act No. 266/2004 Sb.). Passenger public transport is an integral part of the national economy and fulfils the important function – to ensure transportation of passengers and goods. It requires a good quality transport infrastructure, suitable means of transport, labour, fuel and energy. The performance and contribution of the passenger public transport must be monitored both financially and technically, technologically and, last but not least, environmentally. In doing so, not only the financial accounting, but especially the management accounting can be helpful.
The paper presents the basic legislative rules, method of calculation of the provable loss and adequate profit in accordance with the Act on Public Transport, Subsidy System and the Method of Financing Provable Loss from the Public Budget. The accounting issue of passenger public transport in the double-entry accounting will also be analyzed. The calculation of the demonstrated loss and adequate profit will be exemplified on the report on costs and sales in the public line transport as well as based on the deficiencies of the explanatory power of this report. Then, the structure of costs in the internal accounting and the basic structure of sales in the public line transport will be analyzed.
Finally, the paper draws attention to the removal of the above deficiencies which are valid in the new regulation on the procedures for establishing the financial model and determining the maximum amount of compensation.
The new regulation suggests more detailed structure of the report of costs and revenues coming from transport activities; the basic report for calculation of provable loss and adequate profit is, however, the same. Some changes to this structure will be recommended.
This paper is a part of the doctoral thesis which is being prepared. The presented part focuses on the review of the applicable legislation in the course of time and in relation to the trends, worsening or improvement of the explanatory power of the reported values for the financial analysis. It specifically concerns the economic issues in the national public passenger transport, the accounting issue, the method of calculation of the provable loss and the adequate profit upon the statement of costs and revenues from the transport activities. Then, the insufficient explanatory power of this statement is pointed out. Finally, the attention is paid to the elimination of drawbacks which stem from the new regulation. The modification of the accounting document structure is also proposed.