Development of the system of management accounting of costs of the railway transport complex

Abstract

In order to improve the efficiency of long distance transport, it is necessary for all participants in the process to optimize the costs of infrastructure services by introducing advanced technologies for the organization of the transportation process, the maintenance and repair of infrastructure, the quality of passenger service. In addition, it is necessary to improve the management accounting of costs for this type of activity. At present, the attribution of the costs of the owner of the railway infrastructure is regulated by the procedure for the separate accounting of incomes and expenditures by subjects of natural monopolies in the sphere of railway transportation. The article analyzes the dynamics of costs in the provision of infrastructure services in the long-distance, the need to improve the existing procedure for recording costs for a group of articles of the passenger economy, both in the long-distance and in suburban communications, is justified. A new tool for allocating costs by type of activity was proposed on the basis of the survey. The application of the proposed cost accounting mechanism for a group of articles related to passenger service at railway stations will allow forming a financial result more accurately and fairly by production processes and activities, and to reduce the unprofitability of Russian Railways when providing long-distance infrastructure services.