Abstract:

The types of transportation which have emerged in order to meet transportation needs are classified such as highway, avial, maritime and railway transports according to the variety of vehicles. Accordingly, different means of transportation are used in different modes of transport. The transportion needs of people can be met by the use of at least two means of transport, either as standalone or as coordinated with each other. Enterprises established to meet these needs of people are referred to as transportation enterprises. Certain costs are incurred during the production of services in transportation enterprises where service production for passenger and freight transportation activities is realized. The costs incurred during the passenger and freight transportation activities by transportation enterprises are recorded and monitored with any of 7/A and 7/B options applications presented in the General Communiqué on Accounting System Implementation Serial No. 1 published on December 26, 1992. This study includes information on the costs incurred during the service supply of highway, avial, maritime and railway transportation enterprises and the options that can be used when these costs are recorded and monitored.

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