Today rail transport plays a key role in the economic development of virtually any country.Therefore, there is no economic problem that would have no effect on him.The main function of the railway communication - timely and complete the tasks necessary for the functioning of the national economy, as well as the needs of the population in transportation, increasing efficiency and productivity of the transport infrastructure.
Operating costs - it costs the organization directly related to the performance of its functions.Comprehensive assessment of this type of expenditure can manage incoming cash flows in such a way as to support the work on a given level, thus helping to improve productivity and increase efficiency.
One of the key parameters that affect the operational costs - is the cost of production.This value shows how much it costs the organization of production and sale of the product or service.
To operating expenses were economically justified, it is necessary not only to conduct the planning of expenses, but also the regulation of the current costs of differentiated positions (including R & D expenses), as well as monitoring and updating of the database used to calculate the costs.
The operational costs of the railway includes items such as the provision of services on transportation of passengers, mail, cargo and baggage.These four parameters - the key components of railway communication.
Operating costs for rail transport are made up of several components: it is wages, deductions made to the pension fund, social insurance and other mandatory social payments;Payment materials and other costs, the cost of fuel and energy, depreciation funds, the cost of planned and unplanned repairs, and other costs.All of them are grouped by categories to which they belong, and can total hundreds of components.
consider some cost categories.Operating expenses related to wages, mean salaries and other payments (including premium).It also takes into account labor costs of those workers who are not in the state, but directly involved in the enterprise.
category of social contributions includes a set of mandatory payments to various funds: pension, health insurance, employment and others.
costs of maintaining material base include the costs of purchasing production materials, as well as repairs and maintenancerolling stock, fixed equipment and facilities, buildings, equipment, roads and other material components of the railway.
Fuel costs include not only costs for traction, but also for various technological purposes (eg for heating buildings).The cost of electricity is taken into account the cost of all energy (including thermal and compressed air).
Amortization includes deductions, which will be used to restore the assets of the enterprise.Depreciation is calculated using a special formula taking into account the balance of the fund and the establishment of economic constraints.
The category of other expenses include the tax deductions and taxes in specialized funds.There is also other expenses include payments for property insurance, premiums for loans, the cost of security, communications services, back-payments.
