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  • Особенности калькулирования себестоимости пассажирских и грузовых перевозок в организациях железнодорожного транспорта

Article

Особенности калькулирования себестоимости пассажирских и грузовых перевозок в организациях железнодорожного транспорта

Управленческий учет. 2013. № 9. С. 84-92.

Questions of reduction of the passenger and freight railway transportation costs, identification of reserves of optimization of the financial and economic activities are actual. First of all, the organizations of railway transport, which focused on increasing of profitability of primary activities and the competitiveness at the expense of reduction of the prices and tariffs, are interested in their decision. Secondly, it is important for the organizations – users of services for whom costs of transportation often make essential value in the general set of expenses for the period. In the present article we analyze the main calculation’s features of the passenger and freight transportation costs in the railway transport organizations, following the results we offer the directions of improvement of the accounting of expenses in the studied companies.