Proceedings of the International Session on Factors of Regional Extensive Development (FRED 2019)

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

Authors
A. Basova, Yu. N. Golskaja
Corresponding Author
A. Basova
Available Online January 2020.
DOI
10.2991/fred-19.2020.56How to use a DOI?
Keywords
operational costs, operational activities, railway transport, the marginal approach, the accounting, report on financial results, "direct-costing".
Abstract

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.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Session on Factors of Regional Extensive Development (FRED 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
January 2020
ISBN
10.2991/fred-19.2020.56
ISSN
2352-5428
DOI
10.2991/fred-19.2020.56How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - A. Basova
AU  - Yu. N. Golskaja
PY  - 2020/01
DA  - 2020/01
TI  - Implementation of the Marginal Approach to the Operational Costs Accounting in Railway Enterprises
BT  - Proceedings of the International Session on Factors of Regional Extensive Development (FRED 2019)
PB  - Atlantis Press
SP  - 275
EP  - 280
SN  - 2352-5428
UR  - https://doi.org/10.2991/fred-19.2020.56
DO  - 10.2991/fred-19.2020.56
ID  - Basova2020/01
ER  -