STRUCTURAL FEATURES OF OPERATING COSTS
Abstract
The article presents the system distribution of operating costs, their structure and grouping according to the nomenclature adopted by the JSC «Russian Railways» for each type of selected activities. Items for aggregate activity types are highlighted. Detailed examples of calculations related to the accounting and expenditure items for freight transportation and the provision of infrastructure services for them, including sectoral units, groups and elements of costs are given. Analysis of the used typical schemes and the results obtained on simulated railways makes it possible to evaluate the potential of existing methods in terms of growing demands for cost management, improvement of regulatory framework of budget sector of the railway holding.
About the Authors
N. V. Korolkova
Moscow State University of Railway Engineering (MIIT), Moscow
Russian Federation
Russian Federation
Ph. D. (Economics), associate professor at the department of Economics and
Management of Transport
S. M. Inozemtseva
Moscow State University of Railway Engineering (MIIT), Moscow
Russian Federation
Russian Federation
Ph.D. (Economics), associate professor at the department of Economics and Management of Transport
References
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Review
For citations:
Korolkova N.V., Inozemtseva S.M. STRUCTURAL FEATURES OF OPERATING COSTS. World of Transport and Transportation. 2014;(6):86-99.
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