Keywords
cost structure
cost of transportation services
cost accounting
cost analysis
cost management
economic efficiency
managerial decision-making
How to Cite
Abstract
The article examines the cost structure of transport enterprises and substantiates its role as an informational basis for managerial decision-making. The economic nature of the transport service is revealed and the specific features of the functioning of transport enterprises that determine the specifics of cost formation in transport activities are characterized. It is established that the transport service has an intangible nature and is characterized by the simultaneity of production and consumption, the impossibility of storage, as well as the derived nature of demand for transportation. These features determine the need for the constant readiness of transport enterprises to perform transportation services, which affects the level and structure of costs associated with the maintenance and operation of rolling stock, ensuring their technical condition, and organizing the transportation process. The composition and structure of costs of transport enterprises are analyzed, as well as their classification by economic elements and costing items in accordance with national accounting standards and sectoral methodological recommendations. The specific features of the formation of the cost of transportation services are determined, in particular the significant share of material costs, fuel and lubricants, labor costs, depreciation charges, as well as costs related to the maintenance and operation of vehicles. The relationship between the costs of transport enterprises and indicators of transport work is demonstrated, which makes it possible to assess costs per unit of transport work and to conduct a comparative analysis of transportation efficiency. The role of cost accounting and the system of calculating the cost of transportation services in forming the informational basis for managing the activities of transport enterprises is characterized. The importance of cost analysis as a tool for assessing the efficiency of resource use, identifying factors affecting cost changes, and revealing reserves for improving enterprise efficiency is substantiated. It is proved that the analysis of the cost structure of transport enterprises is an important prerequisite for cost management, the formation of the cost of transportation services, and the adoption of well-grounded managerial decisions aimed at improving the efficiency of transport enterprises.
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