Operating costs of railway transport

Today, rail transport plays a key role in the development of the economy of almost any country. Therefore, there is no economic problem that would not influence it. The main function of the railway communication is the timely and complete solution of the tasks necessary for the functioning of the national economy, as well as meeting the needs of the population for transportation, increasing the efficiency and productivity of the transport infrastructure.

Operational costs are the costs of the organization, directly related to the performance of its functions. Complex estimation of this type of expenses allows managing incoming cash flows in such a way as to support the work of the enterprise at a given level, while contributing to higher labor productivity and higher production efficiency.

One of the key parameters that affects operating costs is the cost of production. This value indicates how much the organization costs to manufacture and sell the product or service.

In order to ensure that operational costs are economically justified, it is necessary not only to carry out cost planning, but also to regulate current costs for differentiated items (including R & D expenditures), as well as to monitor and update the base used for calculating costs.

The operational costs of the railway include such positions as the provision of services for the transportation of passengers, mail, cargo and luggage. These four parameters are the key components of the railway communication.

Operational costs for railway transport consist of several components: wages, contributions to the pension fund, social insurance and other mandatory social payments; Payment for materials and other expenses, fuel and energy costs, depreciation of funds, expenses for scheduled and unscheduled repairs, other costs. All of them are grouped according to the categories to which they belong, and can number hundreds of components.

Consider some categories of costs. Operational costs associated with wages, imply the payment of wages and other payments (including bonus payments). It also takes into account the labor costs of those employees who are not in the state, but directly participate in the activities of the enterprise.

The category of social deductions includes a set of compulsory payments to various funds: pension, medical insurance, employment of the population,

The costs of maintaining the material and technical base include the costs of purchasing production materials, as well as maintenance and maintenance of rolling stock, fixed devices and structures, buildings, equipment, ways and other material components of the railway.

Fuel costs include not only the costs of train traction, but also various technological needs (for example, heating of buildings and structures). The cost of electricity is taken into account the cost of all energy (including heat and compressed air).

Depreciation includes deductions that will be used to restore the company's funds. Depreciation deductions are calculated by a special formula taking into account the fund's balance and established economic restrictions.

The category of other expenses includes tax deductions, as well as fees in specialized funds. Other expenses also include property insurance payments, loan contributions, security costs, communication services, and reserve payments.