Оценка показателей деятельности транспортных организаций на основе методов экономического анализа
In order to achieve high economic performance, modern organizations need to be able to obtain profitable and high-quality transport services. Establishment of long-term relations between the customer and transport companies should be based on sufficient and qualified information about their effectiveness. One of the most promising areas of implementation of this task is the improvement of analytical tools for management decisions related to the planning and organizing of transportation. The article provides an overview and classification of existing research in the field on methods of economic analysis of effectiveness of transport companies. A comparative analysis of the available methods aimed at determining the efficiency of transport companies, including the following methods: elimination; joining the unallocated balance to one factor; chain substitutions; relative (absolute) differences; combining the logarithmic method and the method of equity participation; full differential; integral. In this paper there were given examples of comparative calculations using the most popular methods (differential, chain substitutions and integral). It is proposed to use new planning methods based on analytical models, which will contribute to the improvement of tools for decision-making in the planning and organization of transport. On the basis of quantitative calculations it is proved that the integral method provides unambiguous and correct estimates of the influence of factors on the resulting performance of transport organizations. The accuracy and absence of restrictions on the number of factors taken into account allow this method to make an unambiguous assessment of the efficiency of the transport company, and its use makes it possible to develop a strategy aimed at improving the level of service in the integrated transport and technological system of cargo delivery.