IMPROVING THE ACCOUNTING OF RAIL FREIGHT TRANSPORT IN THE CONTEXT OF TOURISM INFRASTRUCTURE DEVELOPMENT
Keywords:
rail freight, tourism infrastructure, accounting system, digital logistics, SPSS, international experience, correlation analysis.Abstract
This article examines the relevance of aligning the rail freight accounting system with the development of tourism infrastructure. The main objective of the study is to identify the connections between railway logistics and the tourism sector and to propose concrete recommendations for improving the accounting system.
Within the scope of the study, railway routes in Kazakhstan were compared with regions of concentrated tourism infrastructure, and a logistical link between them was substantiated. Analysis conducted in SPSS revealed a strong positive correlation between freight transport volumes and the level of tourism development (r = 0.98, p <0.01).
The current state of the accounting system was described using documentary and qualitative data. Expert interviews were conducted to identify weaknesses and potential improvements in the accounting system. Additionally, international practices were reviewed, and the advantages and adaptation possibilities of digital solutions were explored.
As a result, specific proposals for improving the accounting system were developed and their effectiveness was evaluated using SWOT analysis and scenario modeling.
