• A
  • A
  • A
  • ABC
  • ABC
  • ABC
  • А
  • А
  • А
  • А
  • А
Regular version of the site

Article

Cost calculation in Russian railway companies: peculiarities, trends and areas of improvement

The present article analyzes the current state, trends and structure of costs in Russian railway transport companies, generalizing on the main calculation features of the passenger and freight transportation costs. Based on the results of the analysis, directions of improvement for the calculation methods in the studied companies are offered. The results of the study can be used as a basis for the development of management accounting methodology in Russia and abroad.