The level of quality of transport services- a relative characteristic of the quality of the provided transport services, based on a comparison of the values ​​of the quality indicators of the evaluated transport service with the basic values ​​of the corresponding indicators.

There are four levels of quality of transport service:

Level I - "compliance with the standard", i.e., articles of Federal Laws (Charter of Railway Transport of the Russian Federation, On Railway Transport, Rules for Transportation and other regulatory documents);

II level - "compliance with capabilities", i.e. the compliance of transport services not only with the requirements of standards, but also with the technical and technological capabilities of the railways;

Level III - "compliance with market requirements", i.e. meeting the requirements of the clientele for high quality and low price of transport services;

IV level - "compliance with latent needs" in rail transportation.

A distinction is made between development quality, compliance quality, and manufacturing quality.

Development quality- the degree to which the specification (description, regulatory requirements) of the product or service meets the needs of the market. It is determined on the basis of marketing research.

Production quality- the degree of error-freeness in the manufacture of goods and services, the reduction of losses, defects in work.

Compliance quality- the degree of compliance of goods and services ready for sale with specifications (description, regulatory requirements). The quality of conformity can be maintained by technical control even with relatively low production quality.

Characteristics of products (goods and services) can be both countable and uncountable. The calculated characteristics are called indicators. Uncountable characteristics can define quality as "bad", "good" or "excellent", "better" or "worse".

Transport service quality indicator - a quantitative characteristic of one or more consumer properties of a service (service) that make up its quality.

Depending on the characterized properties, several groups of service quality indicators can be distinguished. »

Aristov O.V. Quality management: Textbook for universities. - M.:

INFRA-M, 2003

Effect indicators (purposes)- indicators characterizing the beneficial effect of receiving services - delivery route, delivery time, consignment size, etc.

Reliability indicators. Reliability characterizes such an indicator as probability of conformity of service properties to established norms or the terms of the contract. For example, the probability of cargo arrival within the standard delivery period, the probability of cargo delivery with a loss that does not exceed the rate of natural loss, etc.

The quality of transport service directly depends

competitiveness of domestic transport enterprises,

rational use of modes of transport and modern schemes

service. In this regard, transport quality management

maintenance is an imperative requirement of the time, since this knowledge

vital in a market economy and acute

competition in the transportation market.

The following features of quality assurance can be distinguished

transport service.

1. The quality of transport services is difficult to quantify.

Indeed, if the indicators of the quality of the goods, as a rule,

are quite measurable indicators (for example, power, service life and

etc.), then most indicators of the quality of transport services do not

quantifiable, they can only be assessed by experts

way (e.g. service culture, informativeness). This is

significantly complicates the process of assessing the level of service quality.

At the same time, many qualitative characteristics, subjectively

evaluated by customers can be quantified

by the transport organization itself, in the presence of a developed methodology for their

2. The quality of the transport service, as a rule, is complex, i.e. important

the quality of each sub-service.

The complexity of the transport service is the most important indicator

her qualities. The client, as a rule, prefers to use the services of all

several transport companies, and even better one, which has

integrated satisfaction of all

the services he needs.

In addition, when considering the quality of the goods, the absence or breakage

any minor of its options may not materially affect

on assessing the quality of the product as a whole (for example, if the client does not use

this additional option).

While in transport, the discrepancy as a separate

subservices can level the quality performance of other subservices, in

as a result, the service as a whole will be perceived as poor quality

(for example, in case of damage to cargo during intermediate storage, the transport

the service will not be assessed as high quality, even if the deadlines are met

delivery).

3. The reliability of the preliminary certification of quality is low

transport service: in relation to a particular client, you cannot first

to test the quality of the service, and then again it is more correct to provide it.

The specificity of transport services is that they cannot be

withdraw, correct or verify after submission.

The main inconsistencies in activities can be deviations

from the previously specified parameters for the components characterizing

activities of the company's production business processes: delay

previously agreed terms for the provision of services, an increase in the cost

services in progress, deviations in informing the client about

the course of the service, etc. 2 "

2". Maksimkin V.N., Spirin I.V. Transportation quality management

passengers by city buses: Textbook. allowance. - M.: Acad. Centre

QUALITY ASSESSMENT OF TRANSPORT SERVICE

Foreign and domestic scientists and specialists

determining ways to improve it.

The simplest method is to assess the quality of transport

services by calculating the proportion of service requests,

performed without claims, in the total volume of applications.

The cost method can also be used to evaluate the quality.

He proposes a definition of the quality of transport service by

taking into account the damage to the clientele from insufficient quality service, and

as well as the total extra-transport effect.

Most often to assess the quality of transport service

a method based on the calculation of single indicators is applied

quality. In this case, various

indicators, for example: the level of compliance with the terms of the provision of services as

the ratio of the volume of services performed in compliance with the established

standards of terms to the total volume of services for the same period.

The scoring method is also widely used, which consists in

assigning each quality indicator to qualified

experts of a certain assessment in points.

The weighting coefficients take into account the importance or

the value of each single quality indicator among others. AT

depending on specific conditions, one or another group of quality indicators

is more important, weightier than others.

Summation of individual quality indicators, taking into account their weights

must be produced in accordance with the rules of dimensional theory.

Therefore, from the absolute values ​​of single quality indicators

first pass to relative ones. sixteen

The weighting parameters of quality indicators play exclusively

important role in the assessment and have a significant impact on the final

calculation result. Among the main methods for determining parameters

weighting it is necessary to note the following: cost regression

dependencies (cost); limit and nominal values;

equivalent ratios; probabilistic; expert.

For market conditions where valuation is required based on the set

indicators for a certain period, they are all the more difficult for

use, so the most preferred method for solving

quality assessment tasks remain the expert method.

When expertly determining the parameters of the weight of indicators

quality, preference methods are most widely used

(ranks), evaluation and comparison.

To translate quality into quantity, with peer review

use scoring scales. The point scale serves to assign

objects of quantitative evaluation, which is a measure of expression

quality level of the trait. There are many different scales such

such as 3, 5, 9, 25, 50, 100 point scales.

The results are processed according to the principle of average

arithmetic as follows:

The arithmetic mean is considered again

estimates provided by experts for each sample, rounded up to

first decimal place;

Expert estimates that differ from the calculated average value by

value greater than one point are discarded;

From the remaining number of ratings after this

the average of the grades is calculated, which is the final

scoring of this indicator.

A special way to assess the quality of transport service can

serve as a vector method. 17

This is because mathematically quality can be represented

a vector in a multidimensional coordinate system. Each coordinate

corresponds to a certain quality indicator.

The vector representation is very visual and explains the similarities and

vector quantity, then the quantity is always represented by the quantity

scalar, displayed on the corresponding coordinate axis, as

projection of the value of the quality indicator.

Another option for graphical representation of quality is

vector or radar chart. This form is convenient to use

when the number of quality indicators is more than three

On the vector diagram, the quality indicators on the axis diverge

"fan". The quality is modeled by a line passing through the points

on the axes corresponding to the values ​​of quality indicators. promotion

quality corresponds to the "expansion" of the figure formed by such a line.

If the coordinate axes on the vector diagram are marked in

relative units, then the normative quality will correspond to

equidistant from the center line. This presentation provides

high visibility of opportunities and promising directions

quality improvement.

Since quality is a vector characteristic, the process of its

evaluation consists of two stages:

Assessment of the impact of a separate quality indicator on the formation

perception of the quality corresponding to the considered coordinate

(differential assessment of quality);

Aggregation of the set of obtained differential

assessments into a generalized or integral assessment of quality.

In the simplest case, the assessment is carried out using a scale like "good -

unfit". Then, starting from some normative value of the indicator,

quality is acceptable. Such an estimate, however, along with simplicity 18

has a drawback - it does not take into account the possibility of assessing quality with

certain gradations. Therefore, estimates are often used

using not discrete, but continuous scales.

The above methods for assessing the quality of transport services,

have their advantages, disadvantages and scope.

Page 1

The concept of "quality" in a broad sense is a philosophical category that expresses the essential certainty of an object, due to which it is precisely this and not another. In this sense, the quality of one object (service) cannot be compared with the quality of another, it cannot be said which object is better or worse. This aspect of quality is extremely important for the characterization of services and the practice of evaluating them.

To date, there are no effective quantitative methods for assessing the quality of services. According to GOST R 50691 - 94 "Service Quality Assurance Model", service quality is a set of service characteristics that determine its ability to satisfy the established or implied needs of the consumer. The analysis of the concept of "quality" is devoted to the works of many specialists. Despite the predominant coincidence of views, their opinions can be divided into two groups.

Representatives of the first group believe that the quality should be considered the production of such products and services, the characteristics of which satisfy specific requirements that have a numerical value. The main provisions of this position are as follows:

It is necessary that the quality be defined (established), otherwise it is impossible to manage it;

If the requirements are set as numerical values, the characteristics of the service can be measured to determine if they meet the requirements.

Representatives of the second point of view believe that quality is determined by the degree to which the consumer's expectations are met in relation to the service provided, and not by any measurable characteristics.

Quality is thus inextricably linked to needs. For example, in modern international standards (IS) of the ISO 9000 - 2000 series, quality is defined as the degree to which a set of own characteristics meets the requirements. It is characteristic that in this definition there is no word denoting the carrier of quality - "object". Here quality and requirements are directly related. At the same time, the standard, speaking of quality, implies not just the service itself, but also the process of its provision, and the concept of “requirements” includes the expected needs.

The composition and structure of the quality indicators of freight traffic for all types of transport are established by GOST R 51005 - 96 “Transport Services. Freight transportation. Nomenclature of quality indicators”,

The key parameters of the quality of transport services to consumers include:

time from receipt of the order for transportation to delivery;

reliability and the ability to deliver on demand;

availability of stocks, stability of supply;

completeness and degree of availability of order fulfillment;

convenience of placing and confirming the order;

objectivity of tariffs and regularity of information on service costs;

the possibility of providing loans;

efficiency of cargo handling in warehouses;

the quality of packaging, as well as the possibility of performing package and container transportation.

Each of the considered indicators plays a more or less important role depending on specific market conditions. The quality of customer service is the result of the activities of employees of structural divisions of enterprises in all parts of the supply chain. Quality is achieved through careful planning, professional training of employees and continuous improvement of service performance.

The most important comprehensive indicators for assessing the quality of services from the point of view of the consumer include:

environment (furnishings and interior of the office, equipment, appearance of staff, etc.);

reliability (efficiency and confidence in the results of work and services; cargo delivery at the right time and place). A significant factor affecting the reliability of delivery is the existence of obligations (guarantees) stipulated by the contract, by virtue of which the supplier is liable for violation of delivery dates. The reliability of information and financial procedures is also understood. Reliability refers to the ability of a service system to function without failure;

accessibility (ease of establishing links with the performer). Availability also means having stocks of products to continuously meet the needs of consumers for products. In the case when we are talking about a transport and forwarding company, this may be the ability to order transport or a forwarding service.

Section "Modern logistics technologies in the development of the aerospace complex"

etc. To eliminate short-term cash gaps, the use of an overdraft is considered preferable, but with the constant use of borrowed capital, the choice of types of loan products should be based on taking into account the effect of financial and operational leverage. At the stage of operational management, synchronization of cash flows is carried out by compiling and executing a payment calendar that reflects specific dates, volumes, sources of income and directions for spending money.

Cash flow management means their implementation: planning; forecasting; budgeting; current accounting and control; cash flow analysis .

Summing up the above, we can conclude that cash flow management is the most important element of the financial policy of the enterprise, it permeates the entire management system of the enterprise. The importance and importance of cash flow management in an enterprise can hardly be overestimated, since not only the stability of an enterprise in a specific period of time, but also the ability to further develop depends on its quality and efficiency.

vitiyu, achieving financial success in the long term. Cash flows are one of the central elements of the life of any enterprise. Their management is an integral part of the management of all financial resources of the enterprise to ensure the goal of the enterprise - making a profit.

1. Van Horn J.K. Fundamentals of financial management / per. from English. M. : Finance and statistics, 2008.

2. Kolass B. Financial management of the enterprise. M. : Economics, 2009.

3. Trenev N. N. Financial management. M. : Perspective: Yurayt, 2007.

4. Blank I. A. Management of cash flows. 2nd ed. Kyiv: NikaCentre, 2007.

5. Khakhonova N. N. Methodological aspects of the formation of accounting and analytical support for the management of cash flows of commercial organizations. Rostov n / a: RGEU "RINH", 2005.

© Zhirovov D. A., 2013

A. S. Zvereva Supervisor - M. V. Pimenova Siberian State Aerospace University named after Academician M. F. Reshetnev, Krasnoyarsk

FEATURES OF ASSESSING THE QUALITY OF TRANSPORT SERVICES

the main features of transport services are determined, which must be taken into account when assessing their quality.

With the development of the market and the intensification of competition in the market, the decisive factor in choosing a transport but forwarding company is the quality of transport services. In order to fully meet the requirements of customers, it is necessary to study the needs of consumers, the capabilities of competitors, accurately establish and professionally implement a marketing strategy for transport services to customers. The term "transport service" means not only the transportation of goods, but also operations related to the preparation and implementation of this process (loading, unloading, forwarding, preparation of vehicles, information and insurance services, etc.). The quality of transport services depends on the quality of transport services, the quality of operational work and is a special case of the quality of transport products. The process of providing transport services in accordance with established norms and requirements is called transport services.

An indicator of the quality of a service is a quantitative characteristic of one or more consumer properties of the service. Quality is judged by

a set of characteristics that determine their suitability to meet the needs of consignors and consignees in the relevant transportation. Research shows that acquiring a new customer is much more expensive than retaining an old one. Improving the quality of transport services leads to an increase in the customer base and revenue growth. Customer satisfaction with the provided transport service is determined by such quality criteria as speed, timeliness and safety of transportation, safety of goods, completeness of satisfaction of demand in terms of transportation volumes, complexity of transport services, availability and level of transport services, efficiency and culture of customer service when drawing up contracts and orders for transportation and etc. In order to meet the requirements of customers, it is necessary to study their requests, the approach to each of them must be individual and provide for a high level of transport services provided at a minimum level of costs.

The following features of ensuring the quality of transport services can be distinguished.

Actual problems of aviation and astronautics. Socio-economic and human sciences

1. The quality of transport services is difficult to quantify. Most indicators of the quality of transport services cannot be directly measured, they can only be assessed by experts, which greatly complicates the assessment process. However, many qualitative characteristics subjectively assessed by customers can be quantified by the transport organization itself if there is a developed methodology for their assessment.

2. An important indicator of quality is the complexity of the provision of transport services, therefore, the quality of the service as a whole is determined by the quality of each subservice. The client, as a rule, prefers to use the services of one transport company, which would provide a comprehensive integrated satisfaction of all the services required by him. Failure as a single sub-service may offset the quality of other sub-services, resulting in the service as a whole being perceived as poor quality.

3. Since the production of a transport service and its consumption occur simultaneously, the preliminary certification of the quality of the service may not be sufficiently reliable. The specificity of transport services is that they cannot be recalled, corrected or verified after they have been provided. The main inconsistencies in the activity may be deviations from the previously agreed parameters for the components that characterize the activity of the company's production business processes. Some of these criteria are agreed with the client before starting work, and some of the criteria are an internal requirement of the company and are guaranteed by default before starting cooperation. Elimination of the identified discrepancy is possible only if it is detected at an intermediate stage of the service provision. To do this, opportunities are being worked out to eliminate the discrepancy by improving similar parameters at the next stages of the service delivery process.

4. Direct interaction between the service provider and its consumer, thus, the client himself is a participant in the technology for its implementation. When providing transport services, the client can indirectly influence the quality of its performance. This is possible, for example, if the client provides false or incomplete information about the cargo presented for transportation. For a transport company, this is fraught with the choice of an irrational type

vehicle or technology of transportation, loading or securing, resulting in inconsistencies or violations in the course of the transport service.

5. An important role in the perception of consumer satisfaction in the provision of transport services is played by issues of personal interaction and environment. The most important thing is often not the actual state of things, but the perception of them by the consumer, whose behavior can be unpredictable. When providing transport services, consumers themselves must choose the route and method of delivery, draw up documents, deliver the goods to the point of departure and pick up from the point of destination. Thus, consumers are, in fact, part of the workforce in the provision of services, so it is necessary to create appropriate conditions for them, to conduct training.

6. The service provider is not the owner of the result, moreover, it is not always possible to conduct tests to objectively verify this result. This circumstance causes difficulties in determining the values ​​of indicators of the quality of transport services and a comprehensive assessment of its level.

To take into account the peculiarities of ensuring the quality of transport services, expert evaluation methods are of particular importance. One of the effective, visual and useful tools for measuring the quality of service is the use of the SIAURIL methodology. It was developed with the aim of overcoming the difficulty of translating abstract reasoning about the quality of services into specific management decisions to improve the quality of customer service.

When conducting research, two main problems must be solved. First, it is required to identify consumer expectations regarding the service, i.e. what the consumer expects to receive when interacting with the company providing the service. Secondly, it is necessary to evaluate the perceived quality of the service.

Transport companies should regularly audit the quality of services by studying the customer base, complaints, letters and proposals, as well as with the help of specially created quality audit teams. Measurement of the quality of transport services should be based on the same criteria that guide buyers of transport services.

© Zvereva A. S., 2013

The quality of freight road transport services has gone through an intensive development path, especially in recent years. The list of indicators of the quality of services for the carriage of goods in a general form is presented in GOST R 51005-96 “Transport services. Freight transportation. Nomenclature of quality indicators. We have identified four levels of quality criteria for freight road transport services, which have been determined so far:

• 1) "compliance with the standard" (compliance of motor transport services with articles of federal laws);
• 2) “compliance with capabilities” (compliance of road transport services not only with the requirements of standards, but also with the technical and technological capabilities of transport);
• 3) "compliance with market requirements" (satisfaction with the requirements of the clientele associated with the high quality of performance and low price of road transport services);
• 4) “meeting needs” in road freight transport.

The criteria for the quality of transport service can include the following components:

• - Ensuring the reliability of delivery of goods "just in time" or in a given "time interval";
• – reduction of delivery time for goods of different nomenclature;
• – ensuring the safety of goods in terms of quantity and quality (preservation of the primary parameters of the transported products);
• – cargo insurance service;
• – regularity and rhythm of cargo delivery;
• – minimization of transportation costs for the clientele and the carrier;
• – reduction of costs for initial-final operations;
• – customs service;
• - information service in the choice of directions for the movement of goods, their redirection, deployment;
• - the efficiency of advertising the service to attract customers;
• - environmental Safety;
• - corporate transport service.

Considering the concepts of competitiveness and quality of service, we can say the following.

In the conditions of tougher competition in the transport market, those factors are manifested that make quality a condition for the survival of not only certain types of services, but also the structures of vehicles.

Competitiveness is manifested in the degree of compliance of the quality of service in the field of road freight transport with market requirements for technical, technological, economic and other characteristics that determine its advantages over the services of other carriers.

In other words, competition in transport is the rivalry between carriers for the best, more economically advantageous conditions for transportation and the sale of services. Inter-industry competition is the rivalry between different modes of transport, intra-industry competition characterizes the competition between different operator organizations operating in the field of one type of road transport. At the same time, partnership is developing as one of the forms of competitive behavior of transport market entities in the field of multimodal transportation.

At present, in our opinion, the following main indicators of the quality of motor transport services from the point of view of the consumer can be distinguished:

• 1. Reliability - a combination of diligence and confidence in the results of work.
• 2. Environment - the environment, amenities, equipment and service (maintenance) personnel at the service.
• 3. Psychological properties - the possibility of finding a two-way contact.
• 4. Responsiveness.
• 5. Politeness.
• 6. Guaranteed replacement of a low-quality service with another, better one.
• 7. Availability - ease of establishing communication with the supplier.
• 8. Sociability - the ability to communicate with the consumer in a mode of mutual understanding.
• 9. Environmental safety.

The set of quality parameters expected by the consumer of the required him services and their values ​​that satisfy the needs of the consumer, and will be the value of the service.

The evolution of the transformation of the specific requirements of the consumer into the expected quality service as a whole can be illustrated in the form of the following algorithm: the aggregate parameters of the quality of the service desired by the consumer are accumulated into the expected value of the service. The individual requirements of the consumer must be harmoniously taken into account by the manufacturer in the value of the entire service in order to successfully predict the expectations of the consumer.

When purchasing a service, the consumer should pay the main attention to its quality (defect-free). Defect It is generally accepted to consider the non-compliance of any parameter of the quality of the service with the requirements of the consumer of the service.

The manufacturer (road carrier) tries to make the motor transport service offered by him optimal in terms of the information at his disposal about the expectations (requests) of the consumer.

Quality is the level of parameters that determine the final result of the work performed. This is a synthetic indicator that reflects the cumulative manifestation of many factors - from the level of development of a transport organization, the ability to organize transportation and manage transportation processes in a market environment to the ability to make quality decisions.

Improving the quality of decisions made depends on many factors. First of all, in order to increase the efficiency of management activities, from a variety of decisions, select redundant ones that do not have socio-economic relations and create redundancy of information in traffic channels. Further, new decisions are established, on which information is accumulated and standard procedures are determined, as a result of which some stages of the management cycle can be canceled without compromising the quality of decisions made. The quality of decisions is also affected by the place of their adoption, since the remoteness of the place of adoption from the place of implementation reduces the reliability of decisions.

In addition, the qualitative parameters of the solution can be improved:

• - the actual validity of decisions, the balance of all its components and elements, the unity of tasks and methods of implementation;
• - the complexity of the approach (each solution is formed and implemented not in isolation, but together with others and therefore must be adjusted to eliminate contradictions);
• - quantitative validity (by analytical methods, calculations, risk readiness);
• - the timeliness of their adoption and implementation;
• - clarification of the competence, rights, duties of managers of different levels of management, detailing the content of the work of segments of the enterprise and the forms of their relationship.

Despite the fact that many economists do not distinguish between production and management accounting, it can be said that “... a distinction should be made between production and management accounting. In the production accounting system, production costs are determined to estimate the value of inventories, which meets the requirements of external reporting, while the task of management accounting is to prepare the appropriate financial information for officials within the organization ... which they need to make the right decisions.

The quality of information is characterized by a set of properties that contribute to the solution of specific problems. Identification of the properties of accounting information makes it possible to differentiate their manifestation in financial and management accounting, which is important and relevant in developing the foundations of these types of accounting. Thus, we can formulate the following requirements for accounting management information in the field of quality management:

• 1. The volume of circulating information should be minimal with a maximum semantic load.
• 2. A minimum of primary and a maximum of derived information providing different levels of control.
• 3. The volume of information should be capacious enough for making managerial decisions.
• 4. At all stages of the movement of information, the following must be ensured:
  • - appropriateness of the choice of the source of information;
  • - its reliability and undistorted transmission.
• 5. Receipt by the consumer of information that does not require additional processing and is suitable for use immediately when making a decision.
• 6. Information purposeful provision of consumers with accounting information, taking into account their individual characteristics.
• 7. Priority should be given to information about those indicators of the quality of services provided, to which consumers are most “sensitive” in this market at this time.

The setting of management accounting largely depends on the accounting practice existing in the organization and the understanding that the organization is a complex end-to-end system consisting of several interconnected subsystems, which makes it possible to explain why management accounting, as a system, is not just accounting, but and data analysis with access to the system of information and analytical support for the system of making effective management decisions and planning the further activities of the haulier organization based on these decisions. At the same time, the basis for the separation and interconnection of financial and management accounting is a single conceptual approach in the following main areas of this process (Fig. 1.4).

The proportions in the management structure of the organization-truck carrier, the ratio of the elements of each direction are determined by the complexity and volume of work in the service system (rendering services). The management process in an organization providing services is carried out by specialized units (namely, departments, workshop services, sections, etc.), each of which is assigned the performance of certain functions:

• - organization of the creation of a service, its preparation and maintenance, coordination of the organization's activities;
• - accounting, control, planning and analysis of the process of creating a service and the state of material resources, etc.

All these functions are carried out continuously and in parallel. The volume and content of work for each management function determines the composition and number of departments of the organization's management apparatus, subordination and the form of their relationship.

Thus, the management structure of an organization can be represented as an organized form of the management process and the specific technological process of information processing associated with it.

The formation of a modern organization management structure involves the solution of three interrelated problems:

• 1. Division of responsibility by management levels.
• 2. Evaluation of the performance of performers by responsibility centers.
• 3. Quality control of the work of performers.

The composition and quantity of processed information, the branching of its flows directly depend on the complexity and volume of the service produced, on the nature of the external and internal relations of the organization. Conventionally, we can assume that a 1% increase in the volume of services provides approximately 2.5-3% growth in the information generated and processed in the organization.

An increase in the volume of the service produced requires more work units, equipment, materials, tools, storage facilities, boxes, garages, transport units, etc.

Along with this, the growth of the produced service will lead to the complication of communications within the organization and beyond, and as a result, to an increase in the volume and complexity of information accompanying the entire process.

The growth in the volume of provision of motor transport services by the organization-truck carrier leads to a significant increase, first of all, in such managerial work as technical and material preparation of production, technical quality control of the service.

Consequently, the larger and more complex the range of services provided, the more diverse is the volume of circulating information and, consequently, the more time-consuming is the process of managing production (provision of services) in the organization.

At the present stage of development of the Russian economy in a competitive environment, regular management is of particular importance, which consists in the constant application in the practice of enterprise management, organization of regulated procedures for developing and making decisions. It allows you to deal with spontaneous "coincidence", to resist aggressive changes in the external environment, to achieve the goals set for the organization. An unfavorable alternative to regular management may be loss of control and organizational chaos.

Making organizational decisions requires providing the managers of the organization with timely and accurate information. Therefore, regular management is impossible without regular management accounting, designed to provide detailed information to those who make management decisions. The successful construction of a management accounting system for organizations-carriers of goods lies in the presence of certain conditions and prerequisites (Fig. 1.5), which include: the existence of an actual need to change the existing accounting system; understanding on the part of senior management of the need for change and, accordingly, the willingness to bear certain costs; availability of a project for the reorganization of the accounting system, adequate to the actual and strategic goals of managing the organization; availability of personnel potential capable of qualitatively realizing the goals of the event.

When forming management accounting in an organization, the fundamental factor is the formation of a project for the implementation of an analytical management accounting system, which is both a plan and a mechanism for regulating the process of reorganizing the accounting model. The project for the implementation of an analytical management accounting system is an adapted accounting model of an organization that has the task of supporting the process of making management decisions in an organization.

The content of the project depends on the individual characteristics of the organization itself (organizational, technical, etc.) and the requirements of the top management for the corresponding information submission system. For organizations with a high degree of specialization (such as freight transport organizations), the project for the implementation of an analytical management accounting system will have a high degree of individuality and include the following construction principles:

• - proportionality of the costs of the work and the expected profit from the implementation;
• - definition of goals, expected results, responsible executors, deadlines for each stage of work;
• – during the execution of works, the possibility of adjusting their direction depending on changes in factors affecting their completion.

When forming management accounting in an organization, it is difficult to overestimate the role of analysis, since the output of management accounting is used to make management decisions, which is impossible without a well-organized analytical apparatus, the basis for which is the analysis integrated into the management accounting system of the organization. Thus, when building a management accounting system in an organization engaged in road freight transportation, four main stages can be distinguished:

• 1. Analysis of the existing system of management accounting and processing of economic information in the organization and possible rational proposals for improving the system of accounting and analysis already existing in the organization.
• 2. Formation of a working group and preparation of an organizational project for the implementation of an analytical management accounting system in an organization.
• 3. Implementation of a project to reform the management accounting system in a freight motor transport organization and separate it from the general accounting system in the structure of the organization.
• 4. Analysis of the current management accounting system in the organization, correction of existing errors and shortcomings, modernization of the actual management accounting system in the organization engaged in road freight transportation.

Solving transport problems, it is necessary to use theoretical and methodological achievements in this area. However, it is important to apply not only the existing achievements, but also develop your own transport strategy and determine its main principles. The logistics model of any road transport organization should be based on the problems of the transport process, which would include realistic assumptions in this model. An important area of ​​research is the development of analytical results for the distribution of vehicle routing heuristics, the study of trade-offs between customer resource reserves, their transportation and placement. This shows that a promising direction of research can serve as a combination of an expert system with a transport-route system based on interconnected optimization. Computerization of various parts of the logistics system, their connection to a single information network with a high data transfer rate and allowing efficient work with remote terminals, will allow tracking the movement of cargo and controlling traffic flows. All these measures are designed to reduce the amount of transportation costs and deliver the goods just in time.

Introduction

1. General characteristics of the forwarding company LLC "Fortek" and its place in the market of logistics services

1.1 Description and organizational structure of the company

1.2 Place of the company in the market of logistics services

2. Assessment of the quality of transport and forwarding services

2.1 The concept of freight forwarding services

2.2 Legal regulation of the activities of freight forwarding companies in Russia

2.3 Features of intra-port forwarding

2.4 Quality as a factor in increasing the competitiveness of freight forwarding services

2.5 Criteria for assessing the quality of freight forwarding services

3. Development of criteria and assessment of the quality of services of the freight forwarding company Fortek

3.1 General scheme of business processes of Fortek LLC 40

3.2 Substantiation of the criteria for assessing the quality of work of the company Fortek LLC

3.4 Issues of the company's business processes. Suggestions for improvement

Conclusion

List of sources used

Introduction

International freight forwarding service is an integral part of the process of transportation of foreign trade goods. Freight forwarding companies, as a transportation operator, organize the transportation of goods in international traffic from the manufacturer to the consumer, which is an extremely complex process; it is not without reason that forwarders are sometimes called the “transport architect”. Describing the specifics of the Russian freight forwarding business at the present stage, it can be noted that, in the current conditions, this is the business of many small companies with rather limited resources. The field of freight forwarding is characterized by low capital intensity, which, in the absence of state licensing, allows you to create new companies without much cost and effort, it is for this business that there is a high risk of frequent transition of corporate clients to competitors and the departure of key employees along with the client base in order to create their own enterprises.

On the basis of the foregoing, it can be summarized that the transport and forwarding business in Russia in modern conditions is still in the development stage, is antitrust, and its conduct takes place in conditions of fierce competition for customers and cargo flows, taking place both within the industry and with actual carriers. various types of transport. As a consequence of this, there are no entry barriers to this market and the highest level of entrepreneurial risk.

For normal functioning and development, a high quality of service for cargo owners, compliance with special international rules, precise fulfillment of the terms of the contract, orders of customers, carriers, banks, insurers, compliance with customs and state laws are required.

The current growth in transportation volumes does not at all exclude fierce competition among freight forwarding companies, and it is in the conditions of such fierce competition that improving the quality of transport services for cargo owners becomes one of the main ways to conquer or expand the transport market. To do this, it is necessary to know well the needs of consumers of transport services, their capabilities and the capabilities of competitors, correctly determine the marketing strategy of transport services for specific cargo owners and skillfully implement it. This strategy, first of all, should provide for a high level of quality of the transport services offered, capable of satisfying the needs of cargo owners better than those of a competitor. The formation of an effective quality management system in any company is impossible without their identification, updating, systematization and analysis.

The analysis of the concept of "quality" is devoted to the works of many specialists. Despite the predominant coincidence of views, their opinions can be divided into two groups. The representative of the first point of view on quality as "compliance with requirements" is, for example, F. Crosby. A. Feigenbaum, E. Deming, V. Shewhart can be attributed to the second group of specialists who associate quality with meeting the needs and expectations of consumers. Questions of quality assessment, of course, are analyzed in the development of various standards and regulations.

This work is devoted to the issues of assessing the quality of the work of a freight forwarding company. The aim of the work is to analyze the current situation and develop a quality assessment system on the example of the functioning of the transport and forwarding company Fortek LLC.

To achieve this goal, the following tasks will be solved in the work:

the theoretical foundations of the concept of the quality of transport and forwarding services, the legal regulation of this field of activity are considered.

The currently existing methods and methods for assessing quality are described.

a system of the most relevant quality assessment criteria for the company has been developed.

describes the main business processes of the company.

Using a group of selected criteria, it is planned to implement the main task of this work - to analyze the main problems of the company at each stage of the business process.

The result of this work will be the development of proposals for improving the company's business processes and improving the quality of its services in order to increase competitiveness and strengthen its position in the market.

1. General characteristics of the forwarding company LLC "Fortek" and its place in the market of logistics services

1 Description and organizational structure of the company

This work is devoted to the analysis of the quality of the activities of the forwarding company "Fortek", therefore, acquaintance with the company, a description of the organizational structure, and a place in the market of forwarding services in this part of the work is necessary.

The Fortek company is an independent company in the form of a limited liability company as part of the Forum Group holding. In this regard, in order to describe the scope of activity and determine the place of the company in the holding, it is necessary first to tell directly about the Forum Group holding. Forum-Group Holding was organized in 2002 as a small company "Forum" - an intermediary that provides its customers with the service of customs clearance of goods at the Baltic Customs of St. Petersburg. Over time, the traffic handled by the company increased, the number of customers increased, and it became necessary to create its own forwarding department within the company. On the basis of this department, a separate forwarding company Fortek was later formed.

Due to the growth in the volume of processed goods, over time, it was decided to abandon the services of third-party brokers and organize our own customs broker company, with a staff of declarants and license its activities. At the moment, the forum group holding includes several companies (see Figure 1.1)

Forum-Broker Company is a leading customs broker in the North-West of Russia, licensed by the State Customs Committee of the Russian Federation, and operates mainly in the area of ​​subordination of the Baltic and St. Petersburg customs. The company successfully operates in the market of customs services, constantly increasing its potential and improving its experience.

Figure 1.1 Organizational structure of holding "Forum-Group"

The list of the company's services includes services for consulting clients in the field of foreign economic activity; services for the classification of products according to TN VED; calculation of the amount of customs payments, provision of reference information on customs rates; preparation of documentation required for execution of customs declarations; submission of declarations to customs, provision of documentation and additional information required for customs procedures to the customs authority of the Russian Federation; payment of fees related to customs procedures. Extensive experience of interaction with customs authorities, professionalism of employees and individual approach to each client give the company the opportunity to carry out customs clearance and customs clearance of goods in the shortest possible time.

Fortek is a freight forwarding company that provides services for intra-port forwarding in different areas of the port of St. Petersburg, forwarding of road transport from Europe to the Russian Federation. The list of company services includes tracking (monitoring) the movement of goods from the sender to the point of destination, freight forwarding directly at the port, export of goods from the port and delivery to recipients, coordination of door-to-door transportation of goods by sea and road transport, handling of goods at customs terminals of the Baltic States and St. Petersburg, organization of transportation of oversized and dangerous goods.

To perform the functions of the company, we work with agents of shipping lines, with the structures of the port of St. Petersburg, with carriers and forwarders in Russia and abroad, insurance companies, customs terminals and commercial warehouses.

Many years of experience and officially concluded agreements with shipping line agents, stevedoring companies, large transport companies gives Fortek the opportunity to provide its services at a high level, but the competition is growing every year in the market of freight forwarding companies, and especially in St. Petersburg, where their countless number makes the company's management look for ways and directions to improve the quality of services and, accordingly, attract more and more customers.

It should be emphasized that it is extremely difficult to consider the work of the company as carrying out separately transport-forwarding and brokerage activities. Nowadays