A necessity of determination of ways of cost optimization in railway transport in the conditions of reforming

Abstract

The purpose. The formation of market relations requires improvement of production cost management practices allowing for the transition period to a market economy and international experience. This will enable the company to maximize profits and minimize costs and ensure profitable the company. The work is devoted to defining the role of costs and optimization of the main activities in restructuring the railway transport. Methods. The research based on analysis of existing sources of cost accounting for the railway. The Results. In a market economy of the enterprise actualizes the problem of rational use of resources, radically improving cost management to ensure the competitiveness of railway transport. Scientific novelty. Approach of the systems purchased further development to determination of basic directions of introduction of complex control system by charges on a railway transport in the conditions of reformation. The practical significance. The introduction of different approaches will justify the economic feasibility costs of rail transport in terms of its reform.