Today, rail transport plays one of the key roles in the development of the economy of almost any country. Therefore, there is no economic problem that would not have an impact on 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 in transportation, increasing the efficiency and productivity of the transport infrastructure.
Operational costs are the costs of the organization that are directly related to the performance of its functions. A comprehensive assessment of this type of expenses allows you to manage incoming cash flows in such a way as to maintain the enterprise at a given level, while contributing to increased labor productivity and increased production efficiency.
One of the key parameters that affects operating costs is the cost of production. This value reflects how much the organization costs the production and sale of this product or service.
In order for operational costs to be economically justified, it is necessary not only to carry out cost planning, but also to regulate current costs for differentiated items (including R&D costs), as well as to monitor and update the base used to calculate costs.
The operational costs of the railway include such items as the provision of services for the transport of passengers, mail, cargo and baggage. These four parameters are the key components of railway communication.
Operating expenses on the railway transport consist of several components: these are labor remuneration, contributions made to the pension fund, social insurance and other obligatory social payments; payment of materials and other expenses, fuel and energy costs, depreciation of funds, expenses for scheduled and unscheduled repairs, other costs. All of them are grouped into the categories to which they belong, and can have hundreds of components.
Consider some cost categories. Operating expenses related to remuneration include the payment of wages and other payments (including bonus remuneration). It also takes into account the cost of labor of those workers who are not in the state, but are directly involved in the activities of the enterprise.
The category of social contributions includes a set of mandatory payments to various funds: pension, health insurance, employment, etc.
The costs of maintaining the material and technical base include the costs of the purchase of production materials, as well as the current repair and maintenance of rolling stock, fixed devices and structures, buildings, equipment, tracks and other material components of the railway.
Fuel costs include not only the costs of traction trains, but also for various technological needs (for example, heating buildings and structures). The cost of electricity takes into account the cost of all energy (including heat and compressed air).
Depreciation includes deductions that will be used to restore the funds of the enterprise. Depreciation charges are calculated according to a special formula, taking into account the balance of the fund and established economic restrictions.
Other expenses include tax deductions, as well as fees for specialized funds. Other expenses include property insurance payments, loan installments, security costs, communication services, and reserve payments.