Implementation of the Marginal Approach to the Operational Costs Accounting in Railway Enterprises

摘要

In this paper the operational activities of the railway transport are characterized. Two groups of factors characterizing the operational activity of the railway transport are distinguished. The classification of operating costs is analyzed. The influence of time factor and technical equipment of railways on the behavior of operational costs is submitted. The necessity of using the marginal approach to operational costs accounting of railway transport is proved. The algorithm for compiling a report on financial results, formed using the "direct-costing" system is submitted. The proposed report on financial results in the form of step-by-step amounts of coverage allows distinguishing between the dependent and conditionally constant costs, identifying ways to optimize them, influencing of the structure of fixed costs by types on the rail transportations and in general.