FEATURES OF ACTIVITY ANALYSIS AT STRUCTURAL DIVISIOUS OF PJSC UKRAINIAN RAILWAYS AT EXEMPLE OF LOCOMOTIVE DEPOT

Abstract

The purpose. The main purpose of this work is research of the economic analysis methodology at railway transport enterprises during the reform period. Methods. In this research we use such scientific techniques as tabular and graphical methods, methods of comparison, scientific search, analysis and synthesis. A comprehensive and interrelated study of financial reports of the Dnipro locomotive depot is carried out with the help of special methods of economic analysis. The Results. According to the Nomenclature of Costs at Enterprises and Organizations of Railway Transport the locomotive depot operates in the context of such activities as transportation (primary activity), support activity, other operating activity and financial and investment activities. The depot receives income and costs during a particular type of activity. Comparison of these two indicators makes it possible to determine the financial result from each activity separately and by depot in general. Therefore, it is efficient, to analyze the results of the activity at this enterprise by three main indicators - income, expenses and financial result (profit or loss) - by type of activity. We cannot make economically substantiated conclusions about financial condition of the enterprise without studying the whole variety of factors, which influence on it. One of the most common types of analysis is the analysis of financial ratios, which is quite popular with investors and financial analysts. They are based on financial statements of enterprises and easy to calculate. However, this type of analysis depends on reliability and completeness of the information, which is presented in the financial statements. Ratios help to assess the situation and ask questions, but rarely give answers to them. Using the results of financial analyses, we can say that the Dnipro locomotive depot is financially independent, stable and profitable enterprise, despite the lack of liquidity and low values of some indicators, but this is due to the industry specific feature of the enterprise. The practical significance. When we make financial analyses of structural subdivisions of PJSC "Ukrzaliznytsya", we should know that it is not enough information in their financial statements for the such type of analyses. In particular, there is insufficient information in the report to assess the liquidity and solvency of structural units and their financial independence. But we must take into account, that it is impossible to assess these two indicators negatively, because structural divisions are part of the regional branches, and the regional branches, in turn, are part of the PJSC «Ukrzaliznytsya». That is why we have to use only those ratios, which we can calculate using reports of structural subdivisions.