Теоретичні та методичні підходи до розрахунку планових витрат на утримання службового автотранспорту замовника дорожніх робіт

Abstract

AbstractIntroduction. Effective management of road indstry is particularly important in conditions of limited funding, as it is not possible to provide adequate funding of the economic entity that has the functions of a customer service. The cost of the customer service maintenance depends directly on the compliance with applicable regulations for these works cost determination. One of the aspects that form a considerable part of the costs of customer service is the maintenance of service vehicles.Problem Statement. Road services in the regions (hereinafter RSR) are the recipients and managers of the funds from the State Budget of Ukraine that are directed for the development and maintenance of public roads of state importance, being as well the asset holders of these roads. To perform their functions, the RSR have vehicles on their balance, the use of which involves a number of costs, including fuel and lubricants, repair, maintenance, replacement of tires, etc. The most important of the steps involved in setting the costs of vehicle maintenance is the process of cost planning. Planning has to be based on the structure of the vehicle fleet (own or leased), functional responsibilities and scope of road works.Planning is carried out for vehicles on the balance of the RSR, as well as for leased vehicles. In the case of leasing, the costs mentioned above are added by the vehicles leasing costs. These costs must be forecasted, justified and performed within the approved cost estimates of the customer service expenses.Purpose. The purpose of the article is to highlight the theoretical and methodological approaches to the calculation of planned costs for the maintenance of service vehicles of the road works customer.Materials and methods. Dialectical methods of knowledge, such as analysis and synthesis of fleet composition characteristics and approaches to cost planning methods, as well as induction, were used in writing the article to explore some aspects of the process of calculating the planned cost of maintenance of the road works customer's service vehicles.Results. The study highlights and describes the main approaches to the calculation of planned costs for the maintenance of service vehicles of the road works customer. The methodology of calculation of planned costs for the maintenance of service vehicles is explored.Conclusions. The introduction of a clear methodology and analytical toolkit for calculating all necessary expenditure items for the maintenance of the road works customer's vehicles in the cost planning process will establish the implementation of a clear mechanism for calculating the planned costs of maintenance of the road works customer's vehicles. It will also provide an automated information-analytical complex for planning of cost estimates, with information entry and reporting in standard forms and possibility of prompt response to changes in fleet composition, needs for spare parts, repairs or other expenses for the maintenance of service vehicles and making changes in cost estimates.Keywords: motor vehicles, costs, cost planning, customer service, maintenance of service vehicles