The article offers the author's method of analysis and evaluation of legal risks in a commercial organization. Contains the definition of legal risk, offers their classification. This paper proposes a mechanism for calculating the valuation of legal risks, as well as the interrelation of legal risks and financial condition of the commercial organization.
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.
In this article investigated the current state of the conceptual ideas about capital. The physical and financial capital concept as an approach based on the principles of preservation of capital and maintenance of the organization. Also analyzed alternative capital treatment, considering the capital in terms of its characteristics depending on the version of equating the main elements of the balance equation. The main directions of development of the theory of capital are proposed.