Impact of the specifics of electric vehicles functioning on accounting and management
DOI:
https://doi.org/10.35774/visnyk2025.02.199Keywords:
accounting, management, road transport, electric vehicles, electricityAbstract
Introduction. Electrification has emerged as a key trend in the evolution of road transport, driven by the structural divergence of electric vehicles (EVs) from internal combustion engine (ICE) vehicles and their potential for efficient deployment in commercial operations. Economic benefits resulting from EV utilization materialize under conditions of active implementation within sectors such as taxi services, parcel delivery, logistics, and marketing. These developments necessitate a transformation of accounting and information systems, along with adaptation of managerial accounting processes to reflect the operational specificities of electric transportation.
The aim of the article is to refine the methodology for accounting and operational management of enterprises operating electric vehicle fleets, through identifying key differences between EVs and conventional ICE vehicles in terms of functional and economic characteristics.
Results. The advantages of electric vehicles – cost-efficiency, environmental sustainability, and optimization potential – are emphasized. Given the technological distinctiveness of EVs compared to ICE vehicles, accounting and managerial frameworks require revision, accounting for factors such as electricity as the primary energy source, charging infrastructure demands, newly relevant measurement units, high-voltage traction batteries, specialized vehicle components and spare parts, differentiated taxation policies, and the significant influence of environmental conditions. The study substantiates the need to adapt accounting systems to provide accurate financial data, enable effective operational control, and support decision-making in the domain of electric fleet management.
Prospects. Despite their advantages, electric vehicles face several operational constraints stemming from their unique structural and functional properties. Further research is required to develop accounting-based approaches for optimizing transport routing and freight/passenger flow management in EV logistics.
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