Expenses of railway transport – managerial aspect

Authors

  • O. A. Toporkova Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan, Ukraine
  • L. S. Polovynka Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan, Ukraine

DOI:

https://doi.org/10.15802/pte.v0i6.23032

Keywords:

expenses, nomenclature, operation, management

Abstract

Introduction: an account information is the main reference point of the approval of administrative decisions. The organization of the account allows for technological specificities has the direct influence on the analysis of expenses efficiently. Purpose: systematization of approaches to cost management. Results and Discussions: the control system of expenses has to be coordinated with the strategic purposes of the enterprise (structural division) which are defined by system of strategic management of railway transport. The problem of formation the cost of transportations consists in definition and mutual coordination of the factors influencing it. The economic assessment has to provide unification of operations on cost management at the railway transport. Conclusions: economically substantiated classification of charges helps to detect degree of influence kinds of charges on the cost price level and profitability the kinds of activity. Systematize accounting nomenclature of object of calculation at the railway transport allows to provide accuracy charges.

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Issue

No. 6 (2013)

Section

Статті

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