The cost of transportation of goods by road. How is the cost of trucking by road calculated?

INTRODUCTION

This guideline contains a description of the theoretical, legal basis for calculating the cost of production of services of a motor transport company. The article considers the issues of the methodology for calculating material costs and other costs included in the cost of maintenance, repairs and other car service services, as well as services for road transport of passengers and goods.

1. GENERAL PROVISIONS

Cost price- the costs of the enterprise for the production and sale of products (services). In accordance with this, in the course of coursework and diploma design, students should take into account the composition of the costs included in the cost of production of a motor transport enterprise, namely:

1.1. costs directly related to the process of carriage of goods and passengers, performance of other works and services of road transport, due to the technology and organization of transport and forwarding services, including costs of compulsory insurance of carriers in accordance with applicable law, as well as costs of ensuring the quality requirements of transport services in accordance with the obligations of the carrier under the rules of transportation, including the requirements for the safety of goods, safety of passengers, adherence to traffic schedules, safety of the transportation process for the environment, the cost of operating technological communications;

1.2. costs associated with the use of natural raw materials, including payments for water taken by enterprises from water management systems within the established limits;

1.3. the costs of putting into operation a new (entered on the balance sheet of the enterprise) rolling stock of vehicles and other fixed assets, including costs state registration vehicles, running-in, development of operation and adjustment of equipment;

1.4. non-capital costs associated with improving the technology and organization of transportation, including the costs of retrofitting rolling stock and containers for cargo, including costs associated with invention and rationalization;

1.5. maintenance costs of the transportation process:

Provision of materials, fuel, electricity, tools, spare parts and components;

Maintaining fixed assets in working order (washing, diagnostics, technical inspection, maintenance, behavior of current, major and other types of repairs;

Ensuring the fulfillment of sanitary and hygienic requirements, the organization of medical posts on the territory of the enterprise, fire and guard protection;

1.6. costs for ensuring normal working conditions, safety, road safety (including pre-trip inspection and briefing), fencing, provision of special clothing;

1.7. running costs associated with the maintenance and operation of environmental funds, payments for maximum permissible emissions. (for excess - at the expense of profit, not included in costs);

1.8. costs associated with enterprise management:

Operating costs for the maintenance of buildings, premises, equipment and inventory;

Expenses for business trips, communication services, banks, information and consulting services, entertainment expenses within the limits established by the current legislation of the Russian Federation;

1.9. costs associated with the recruitment, training and retraining of personnel;

1.10. payments to employees provided for by the legislation of the Russian Federation for unworked time (payment for regular, additional, educational leaves, etc.);

1.11. deductions to the budget and off-budget funds (pension, social insurance, compulsory medical insurance) from the cost of wages of employees of the enterprise;

1.12. costs of paying% for loans received in the amount of 1.1 of the refinancing rate of the Central Bank;

1.13. the cost of paying for the services of intermediary and advertising organizations within the norms;

1.14. costs of maintaining public catering premises;

1.15. depreciation deductions for the full restoration of fixed assets according to the norms approved in the prescribed manner;

1.16. costs of renting land plots and property used in the production process, including parking lots, loading and unloading areas, etc.

1.17. amortization of intangible assets;

1.18. payments for compulsory types of insurance and deductions to insurance funds made in accordance with the procedure established by the current legislation;

1.19. taxes, fees, payments and other obligatory deductions made in accordance with the procedure established by the current legislation;

1.20. costs of certification of products and services in the field of fire safety;

1.21. expenses on business trips and movements, expenses on payment of customs duties, on the passage of vehicles, payment of travel on toll roads;

1.22. overhead:

Loss from downtime due to internal production reasons;

Lack of material assets in the absence of guilty persons and loss of material assets within the limits of natural attrition rates

Warranty repair and warranty service costs;

Payments to employees dismissed in connection with the downsizing and reorganization of the enterprise;

Costs for compensation for harm caused to employees by injury, occupational disease or other damage to health associated with the performance of their work duties;

1.23. other types of costs included in the cost of products (works, services) in accordance with the procedure established by the current legislation.

The calculation of costs is reflected in cost estimates cost or in estimate costs. The calculation and estimate can be drawn up by item or by cost element, depending on the size of the enterprise and the type of work performed. Road transport companies use both methods equally. The form for calculating the cost of maintenance by cost item is presented in Table 1

Table 1

Costing articles		Consumption of natural units		Cost amount, rub
					Rub / n-hour.
Main expenses:
1. labor costs (salary of main workers)
2. Unified social tax - social contributions
3.material costs (direct costs)
	Material costs
	Spare parts costs
	Based on materials
	For spare parts
End of table 1
Calculation of the cost of car service services per month
	Water for technology
	Compressed air
	Supporting materials
	Depreciation of production equipment
Overheads:
5. General production costs
6. General business expenses (management and implementation)
Total

In terms of content, all costing items are divided into simple and complex. Simple(elementary) cost items contain cost elements that are homogeneous in their economic content. For example - depreciation, wages, costs for fuels and lubricants, spare parts and components, energy costs for technological needs. Complex are made up of elementary items of different economic content, for example, current repairs, maintenance of fixed assets, general and general production costs. Separate estimates are drawn up for complex cost items.

In relation to production, cost items are divided into the main(directly related to the production process) and waybills.

Depending on the volume of production - into constant and variable. Sum permanent expenses do not change when the volume of production changes, for example - depreciation of cars, buildings, structures and other fixed assets, expenses for maintaining the ATP base, salaries of time workers when working according to the accepted schedule, transport tax and property tax. The specific value of fixed costs decreases with the growth of production of goods (services). This leads to a decrease in the unit cost of the ATP product - transportation or services and an increase in profits from the production (main) activity of the ATP.

Sum variables costs depend on the volume of production. With a constant consumption coefficient, the specific value of variable costs does not change with an increase or decrease in production (fuel and lubricants per 1 km of vehicle run, consumption of spare parts for rolling stock, expendable materials, bonuses for work results, piece-workers' salaries). Without changing the expense per unit of product (service), variable costs do not affect the unit cost, and, consequently, the profit.

Conjugated(incidental, by-products) - products or services manufactured at the ATP or at a car service enterprise in addition to the main activity, the proceeds from its sale (as the product of the number of units sold and the price excluding VAT) is reflected in the calculation as a return, with a “-” sign.

2. ECONOMIC ELEMENTS OF COSTS

The grouping of costs by cost elements is necessary to identify the actual consumption of material, labor and financial resources in the production process of the enterprise, to determine the enterprise's need for these resources for transportation by road, to perform work (services) for transport and forwarding support, and is also used in the preparation of tax reporting.

The costs of a motor transport company for production and sale are grouped in accordance with their economic content by the following cost elements:

Labor costs,

Material costs minus the cost of returnable waste - fuels and lubricants, spare parts and components, energy costs,

Depreciation of fixed assets,

Other costs - taxes and fees, management and implementation costs (selling expenses).

2.1. Labor costs

Since in the structure of the cost of both car service and transportation services, the share of costs is quite high (at least 30% of the total costs in the course and diploma project, it is necessary to consider this element of costs in detail. A detailed calculation of labor costs is presented in Methodical instructions"Remuneration of labor of workers of a motor transport enterprise"

2.2. Calculation of material costs

Material costs include the cost of various types of fuel and energy resources and materials, spare parts for repair, maintenance of rolling stock, automotive rubber and equipment, tools, fixtures, inventory, devices and other means of labor, expended in the process of production of works and services of ATP, not attributable to fixed assets, low-value quick-wear items, as well as costs of payment for services (labor) of a production nature, performed by third-party organizations. The cost of material resources is formed on the basis of their purchase prices (excluding value added tax and sales tax), margins, delivery, loading and unloading and storage fees.

2.2.1. As part of costs for fuel reflects the cost of all types of fuel purchased from outside (gasoline, diesel fuel, fuel oil, gas, etc.), consumed for the operational needs of a motor transport company (vehicles, as well as for heating buildings and premises, generating energy and for other technological purposes) ...

2.2.2. As part of costs for all types of energy reflects the cost of all types of purchased energy (electrical, thermal, compressed air, etc.) spent on technological needs (electric welding, electric smelting, electrical processing of metals, galvanic works, etc.), energy, lighting and other economic needs of the enterprise, as well as the transformation and transmission of purchased energy to the place of its consumption.

2.2.3. As part of costs for materials reflects the cost of all purchased materials (cleaning, paint and varnish, insulating, electrical, fastening materials, various mineral and organic oils), spare parts for repair, car tires consumed during the repair and maintenance of rolling stock and other technical means and devices. As well as the amount of repayment of wear and tear of low-value and fast-wearing items (tools, inventory, overalls).

2.2.4. Other material costs include costs that are not related to the main type of activity, including the cost of paying for works and services of a production nature of third-party organizations.

2.2.5. The cost of returnable waste is deducted from the cost of material resources.

2.3. Depreciation of fixed assets

This element reflects the amount of depreciation charges for the complete restoration of fixed assets, calculated on the basis of their book value and the norms of depreciation charges approved in accordance with the established procedure (depending on the classification of fixed assets to depreciation groups), with the use of accelerated depreciation methods, if necessary, in accordance with with legislation.

2.4. other expenses

Other expenses represent payments, deductions and expenses attributable in accordance with the current legislation to the costs of production and sale of products, namely:

2.4.1. repair fund for the repair of own fixed assets is formed in accordance with the established procedure for carrying out particularly complex repairs of fixed assets. Determined by the standard of the book value of fixed assets;

2.4.2. warranty and after-sales service costs; expenses for certification of products (services) of a motor transport company; maintenance of official vehicles, hospitality (up to 4% of the amount of payment for labor), legal and information services.

2.4.2. rent and use fees land plot, utility costs (communications, water supply, heating, lighting, security), expenses for ensuring normal working conditions, safety measures, pre-trip inspections, security measures environment;

2.4.3. the amount of accrued taxes included in the cost price. Unified social tax. Transport tax. Compulsory insurance costs;

2.4.4. sales costs, including advertising costs (up to 1% of the sales proceeds); payment for loans received (up to 1.1 of the refinancing rate of the Central Bank of the Russian Federation).

3. CALCULATION OF COSTservice

Under cost of production car service enterprise is understood as the cost estimate of the costs of all types of resources used for the implementation of technical maintenance, repairs and other car service services.

Daily maintenance(EO) includes cleaning and washing, control technical condition systems and mechanisms on which traffic safety depends, refueling with fuel, oil and coolant, as well as filling fluid into braking systems and hydraulic clutch drives .

First maintenance(TO-1) ensures the performance of all work according to the EO list and additionally includes control and diagnostic, fastening, lubrication and adjustment work, ensuring the stability of the main technical and performance characteristics Vehicle. TO-1 contributes to economical consumption of fuel and other materials, and also guarantees a low harmful effect on the environment.

Second maintenance(TO-2), ensures the performance of all works included in the list of TO-1 and additionally includes control, diagnostic and adjustment work related to the partial disassembly of the rolling stock components, their removal and inspection using special equipment. Seasonal service(CO) includes works on preparation of vehicles for operation in cold and warm seasons. Held twice a year. Car maintenance is carried out at regular intervals (see table. 2).

table 2

Frequency of vehicle maintenance (in km of run

Under renovation understand the totality of technical operations to restore the serviceable (efficient) state of vehicles, maintain a resource and ensure the safe operation of the vehicles themselves and their individual elements, mechanisms, units.

Maintenance(TR) is designed to ensure the operational state of vehicles by replacing individual parts (except for the base ones), components and assemblies that are in the maximum permissible condition. TR must guarantee the trouble-free operation of the rolling stock for a period until the onset of the second maintenance (MOT)

Overhaul(KR) is designed to restore the working condition of vehicles, units, assemblies and bring their resource to a value of at least 80% of its full meaning... KR provides for a complete disassembly of the repair facility, its defect detection, restoration or replacement of component parts, as well as assembly, adjustment and testing. Rolling stock mileage up to overhaul and the approximate duration of its implementation are given in table. 3.

Table 3

Rolling stock mileage before overhaul in thousand km and its duration in days

Rolling stock		Mileage	Repair term
Cars	Small class
	Middle class
Buses	Special small class
	Small class
	Middle class
	Large class
Trucks with a carrying capacity of t	0.3 to 1.0
	1.0 to 3.0
	3.0 to 5.0
	5.0 to 8.0
	8.0 and more
Semi-trailers

To improve quality service and additional attraction of customers, car service enterprises can provide warranty repair services. The company eliminates malfunctions that occur within a certain time free of charge, and the costs associated with warranty service are included in the cost of work (car service services).

The costs of a car service company are usually measured in standard hours. Working hour- a unit of costs of a car service enterprise for the provision of maintenance and repair services. The prime cost of a standard hour reflects the economic efficiency of the car service enterprise.

An example of calculating the cost of car service services(task number 3)

Line 1. The labor costs of the main repairmen (payroll) are 72,440.5 rubles / month.

Line 2. social contributions (the UST rate is 35.6%) 72440.5 * 35.6 / 100 = 25788.8 rubles / month.

Line 3. Material costs:

3.1. the cost of materials is determined based on the consumption and cost of materials and spare parts for servicing and repairing a car, depending on the mode of its operation. If it is difficult to take into account the consumption of spare parts, then you should use the following standards:

For daily maintenance cars (EO), maintenance No. 1 (TO-1), maintenance No. 2 (TO-2), the consumption of materials is from the sum of the payroll or with the UST: 110/100 * (72440 + 25788.8) = 108,052.2 rubles / month;

Material costs for maintenance(TR) make up 180% of the payroll amount or with social contributions;

For overhaul(KR) - from the amount of payroll or social security contributions;

3.2. Spare parts costs are determined at prevailing prices after counting from defective parts lists. Roughly, the cost of spare parts for EO, ​​TO-1, TO-2 can be taken in the amount of the amount of payroll or social contributions: 8/100 * (72440 + 25788.8) = 7858.3 rubles / month;

3.3. transportation and procurement costs for creating stocks of materials at the enterprise are accepted at the rate of 11% of the amount of costs for materials and spare parts and 4% of the amount of costs for spare parts.

11/100 * 108052.2 + 7/100 * 7858.3 = 12200.1 rubles / month;

3.4. energy costs for technological purposes are calculated based on the prices and the amount of energy consumed for the operation of equipment used to perform maintenance and repair of vehicles.

16145 * 0.65 = 11301.5 rubles / month

where 16145 is the consumption of electricity for the operation of the equipment, kWh.

0.65 - price per 1 kWh;

3.5. the costs of fuel, steam, compressed air, water for technological purposes are calculated in the same way, based on the prices and consumption for the operation of equipment used to perform maintenance and repair of vehicles. 5000 * 0.2 = 1050 rubles / month

where 5000 is the water consumption for work, m 3.

0.2 - price for 1 m 3;

Line 4. Depreciation of production equipment, inventory and tools (with a service life of more than 1 year and a cost of over 10,000 rubles) is determined on the basis of the current depreciation rates depending on the useful life.

Line 5. General production costs. This article is complex, it includes cost elements that are different in their economic content and is presented in the form of an estimate. The estimate of general production costs includes production costs that are difficult to attribute to any particular type of service and relate to the production process as a whole:

5.1. wage fund for auxiliary workers engaged in servicing the main production (labor costs);

5.2. social contributions to the wage fund for auxiliary workers are calculated at the current rates of the unified social tax;

5.3. depreciation of fixed assets for general shop use is calculated as the product of the cost of buildings and structures for general shop use and the depreciation rate adopted in accordance with the useful life. In course projects, it is recommended to take the annual depreciation rate:

For industrial buildings 2.5% of the original cost,

For structures (overpasses, inspection pits) 5%-7%,

Tanks for fuels and lubricants and waste 10%;

5.4. the costs of overalls and low-value quick-wear items are calculated based on the number of workers and the norms for the expenditure of overalls and low-value and low-value items per worker, rubles / person, adopted at the enterprise. Accepted in the range of rubles / person per month. per worker;

5.5 costs of labor protection and safety measures - to ensure normal working conditions for employees. Accepted in the range from the wage bill;

5.6. maintenance costs industrial premises accepted in the amount of the cost of production premises per year;

5.7. the costs of current repairs of production equipment are taken in the amount of the cost of production equipment per year;

5.8. electricity costs for lighting are calculated as the product of electricity consumption and the current electricity tariff;

5.9, 5.10, 5.11 - costs for drinking water, heating and waste disposal are calculated in the same way as in clause 5.8;

5.12. the costs of protecting industrial premises depend on the security equipment used (alarms, services of third-party security organizations, hiring security personnel and a panic button, etc.);

5.13. warranty service costs. The costs of warranty service are provided in the amount of 10% of the amount of material costs for technical maintenance and repairs of vehicles;

5.14. costs from downtime are not planned, but if they occur, they are included in the estimate of general production costs;

An example of calculating the cost estimate for general production costs is presented in table. 4

Table 4

	Name of articles	Amount, rub.
	Wage fund for auxiliary workers
	UST - social contributions
End of table 4 Cost estimate for general production costs, rubles / month.
	Depreciation of general shop fixed assets
	Overalls, MBP
	Labor protection and safety
	Maintenance of industrial premises
	Equipment maintenance costs
	Email Energy for lighting
	Drinking water
	Heating
	Waste disposal
	Warranty service
	Downtime losses
	Estimated total

Line 6. General business expenses. This article is also complex, it includes cost elements that are different in their economic content and is presented in the form of an estimate. The estimate of general operating expenses includes the costs for the enterprise as a whole, including management and selling expenses:

6.1. labor costs of managers, specialists and employees engaged in management, as well as junior service personnel of the enterprise, that is, the RCC wage fund;

6.2. social contributions to the RCC wage fund;

6.3. depreciation of fixed assets for general business purposes, including costs associated with the operation of official vehicles. The costs of official transport are made up of the cost of fuels and lubricants, the repair of official vehicles and depreciation deductions;

6.4. payment of transport tax. Transport tax is paid once a year, in the amount stipulated by the current legislation. For a straight-line write-off, 1/12 of the amount of the transport tax is written off monthly to the cost of the company's products. Tax rates for vehicle owners established by Federal Legislation from 1.01.03. are given in table. 5. Regional authorities have the right to vary tax rates both downward (but not less than 5 rubles / 1hp) and upward;

Table 5

Vehicle owner tax rates

6.5. the tax on the purchase of vehicles in course projects is calculated in accordance with the current legislation and for an even write-off, 1/12 of the amount of the tax is written off to the cost of production of the enterprise on a monthly basis;

6.6. communication services are calculated on the basis of the number and type of communication facilities used (landline telephone, mobile, fax, Internet, etc.);

6.7. licensing and certification costs. In order to ensure the safety of the movement of vehicles, all types of activities of road transport enterprises are subject to certification and licensing to confirm the compliance of the services performed to the established standards. In the course project, the cost of an annual license for each type of service is recommended to take in the amount of 15,000 rubles / year;

6.8. expenses related to bank services. For course design, the cost of bank services is recommended to be taken in the amount of 700 rubles / month. In addition, you should consider the fee for a bank loan. According to the current tax code, it is allowed to include in the prime cost the amount of payment for a loan in the amount of 1.1 of the current refinancing rate of the Central Bank of the Russian Federation, that is, Pk = 1.1 * 12% * CK,

where Pk is the payment for the loan, rubles;

12% - the current annual refinancing rate of the Central Bank,

Ck - the amount of the loan, rubles;

6.9. hospitality expenses - expenses of a business nature for negotiations, conclusion of contracts, obtaining investments, large orders, etc. According to the current tax code, it is allowed to include in the cost price the amount of entertainment expenses not more than 4% of the payroll.

6.11. other general business expenses: training and retraining of personnel, certification of top-level managers, office expenses, consulting services of third-party organizations.

An example of calculating the cost estimate for general business expenses is presented in table. 6

Table 6

Estimated general operating expenses, rub / month

The calculation of the cost of car service services (cost of a standard hour) is recommended to be presented in the form of a table. 7. For calculation specific the cost price per unit of production volume is accepted to take the total fund of working time of the main repair workers.

The working time fund (Fro) of the main workers per month is calculated as follows:

Fro = 13 8 20 = 2080 hours, where

13 - the number of main workers, people,

8 - the duration of the work shift, hour,

20 - the number of shifts in the planned period (per month)

Table 7

	Costing articles
					Total, rub.
	Labor costs (salary of main workers)
	Social Security contributions
	Material costs (direct)
		Material costs
		For EO, ​​TO-1, TO-2 100-120% of payroll with UST
		For TR 180% of FOT sESN
		For overhaul 320-340% of payroll with UST
		Spare parts costs
		For EO, ​​TO-1, TO-2 8-12% of payroll with UST
		Transportation and procurement costs
		Based on materials 0.11 *
		For spare parts 0.04 *
		Fuel and energy for technology
		Water for technology
		Compressed air
		Auxiliary. Materials (edit)
End of Table 7 Calculation of the cost of car service for a month
	Depreciation of production equipment
	General production costs
	General running costs
	Total cost of 1 standard hour.				387991,3

4.the cost of transportation of passengers and goods by road

Under cost of transportation means the cost estimate of the costs of all types of resources used to carry passengers and goods by road. The costs include the current costs of labor and material resources, the costs of reproduction of fixed assets, costs associated with the necessary staffing, management costs, ensuring the safety of property, compliance with the necessary requirements for environmental protection, fulfillment of obligations to the bank on loans received, taxes and fees.

The costs of the main activity in road transport are classified according to a number of criteria:

By items and elements of costs;

By types of transportation - freight, passenger (bus, taxi) and other types of work;

By type of payment for work (for trucks, payment is charged for 1 ton of transported cargo, at an hourly rate or per autotone hour; for buses - at an hourly rate, at a rate for 1 passenger-km, and other types of payment).

Classification of costs by items and elements of costs, as well as types of transportation allows enterprises to know the structure of costs, directions of expenditure of material, labor and money, allows you to manage costs by making appropriate management decisions.

Grouping by cost items is used for calculating and accounting for the cost of transportation, timely and complete assessment of the results of economic activities of the enterprise, determining costs for individual links of the transport process. Currently, the ATP has adopted the division of costs into basic (directly related to the transportation process) and waybills.

4.1. Basic costs

4.1.1. Driver salary cars (trucks, buses, cars) and bus conductors. This article takes into account all types of wages of drivers and conductors on the line, calculated on the basis of piece rates and tariff rates in accordance with the wage systems adopted at the enterprise, including allowances and surcharges for work on weekends and holidays, in overtime, for combining professions, etc .; bonuses accrued in accordance with the current provisions on bonuses, as well as additional wages and payments of the regional coefficient. The costs attributable to this item are included in the cost element “labor costs”.

4.1.2. Social contributions... This item reflects the enterprise's expenses for the payment of the unified social tax to the federal budget (28% of the payroll), the compulsory health insurance fund (3.6% of the payroll), and the social insurance fund (4% of the payroll).

4.1.3. Automotive fuel... This item takes into account the costs of all types of fuel consumed by the company for transportation (gasoline, diesel fuel, compressed and liquefied gas) at selling prices with established discounts and surcharges, including transport and procurement costs. This item also includes the cost of delivering vehicle fuel from a tank farm to the capacity of a transport company. The costs attributable to this item are included in the material costs cost element. But it does not take into account the cost of fuel consumed for heating and other technological purposes not related to the implementation of transportation. The calculation of fuel costs (Zt) for vehicles is calculated as:

Зт = sum of Цi · Рi, (1)

Where Tsi is the price of the i type of fuel excluding value added tax, rubles / l,

Рi - consumption of the i type of fuel for transportation, l

Basic fuel consumption rates and correction factors are shown in Table 8.

In turn, Рi - the consumption of the i type of fuel for transportation is calculated as follows:

for cars:

Pi = 0.01 Hs S (1 + 0.01 D), (2)

where: Нs - basic rate of fuel consumption per vehicle mileage, l / 100 km,

S - vehicle mileage, km,

D - correction factor (total relative increase or decrease to the base rate,%

for buses:

Pi = 0.01 Hs S (1 + 0.01 D) + Note T, (3)

where: Нот is the basic rate of fuel consumption for the operation of the heater, l / h,

T is the operating time of the car with the heater on, hour,

for onboard trucks, tractors and vans:

Pi = 0.01 (Hs S + Hw W) (1 + 0.01 D), (4)

where: Нw - basic rate of fuel consumption for transport work, l / t * km or cubic meters / 100t * km,

W - volume of transport work, t * km,

W = Ggr Sgr (5)

where Ggr is the weight of the load, Sgr is the run with the load, km,

For trucks and road trains performing work recorded in ton-kilometers, norms (Hw) per 100 t km are established, depending on the type of fuel used, in the following sizes:

Gasoline - 2 l,

Diesel fuel - 1.3 l,

With gas-diesel power supply:

- 1.2 cubic meters of natural gas

- 0.25 liters of diesel fuel.

for dump trucks:

Pi = 0.01 Nap S (1 + 0.01 D) + Hz Z (6)

where: Nap is the fuel consumption rate of a dump road train, l / 100 km, (Nap = Hs + Hw (G + 0.5g), where

Нs - basic fuel rate of a dump truck, taking into account transport work, l / 100 km,

Нw - the rate of fuel consumption for transport work and for the additional mass of the trailer, l / 100 km,

G - unladen weight of the trailer or semi-trailer, t,

g - load capacity of the trailer, t,

Нz - additional rate of fuel consumption for each ride with the load of a dump truck, l / hour,

Z is the number of rides with a load per shift.

For dump trucks and road trains with dump bodies, the fuel consumption rate (Hz) is additionally set for each ride with a load when maneuvering in places of loading and unloading:

0.25 liters of liquid fuel (0.25 cubic meters of natural gas) for each unit of dump rolling stock,

0.2 cubic meters of natural gas and 0.1 liters of diesel fuel with gas-diesel engine power supply,

For BelAZ heavy-duty dump trucks, an additional rate of diesel fuel consumption for each ride with a load is set at 1 liter.

When dump trucks with dump trailers operate, the fuel consumption rate increases for each ton of unladen weight of the trailer and half of the rated carrying capacity:

Gasoline - 2 l,

Diesel fuel - 1.3 l,

Liquefied petroleum gas (GOS) - 2.5 liters,

Compressed natural gas(LNG) - 2 cubic meters,

Table 8

	Car make, type of work	Basic fuel consumption rate
	Passenger car GAZ 24-10, movement
	City bus. Ikarus 280.33, movement
Continuation of table 8
Basic rates of fuel consumption in road transport,% of their increase and decrease
	Single-sided vehicle ZIL -431410, movement
	Onboard KamAZ vehicle, movement
	Truck tractor MAZ-5429, movement
	Dump truck MAZ-503
	Dump truck KamAZ-5511
	Truck-van GZSA-37021
	KS truck crane
	Sand spreader ED-403
	Bus heater operation
	Gasoline consumption for the transportation of payload ZIL - 421410
	For the transportation of payload KAMAZ-5320 trailer GKB-8350
	Fuel consumption for the transportation of the MAZ-5429 payload by the MAZ-5205A semi-trailer
	Fuel consumption for MAZ-503 dump trucks
	Performance special work while driving (sanding, snow removal, etc.)

Raising baseline fuel consumption rates
	Working in the winter
	Work in mountainous areas at altitude:
	From 500 to 1500m
	1501 to 2000m
	2001 to 3000m
	Over 3000m
	The work of vehicles on roads with a complex plan (there are, on average, more than 5 curves per 1 km of track with a radius of less than 40 m, i.e. at least 501 turns per 100 km of track)
	Work in cities with a population of over 2.5 million people.
	Work in cities with a population of 0.5 to 2.5 million people.
End of table 8
Reducing base fuel consumption rates
	When working on roads (outside the suburban area) made of cement concrete on flat, slightly hilly terrain (altitude up to 300m above sea level)
	When working on roads (outside the suburban area) with hilly terrain (altitude from 300m to 1000m)
	When working on roads (outside the suburban area) from bitumen-mineral mixture, crushed stone, and mountainous terrain (altitude from 1000m to 2000m)

An example of calculating fuel consumption:

The MAZ-503 dump truck makes a mileage of 165 km, while performing 10 rides with a load. Work is carried out in the winter in the quarry. Fuel consumption according to formula 6. will be:

Pi = 0.01 Nap S (1 + 0.01D) + Hz Z = = 0.01 28 165 1 + 0.01 18) + 0.25 10 = 57L

where: Nap - dump truck fuel consumption rate, = 28 l / 100km

S - mileage, = 165 km

D - allowance for fuel consumption when working in winter conditions= 6% and for work in a career = 12%; total amount of allowances = 18%

Нz - additional rate of fuel consumption for each ride with the load of a dump truck, = 0.25 l / h,

Z - number of rides with a load = 10

4.1.4. Lubricants and other operating materials... This article takes into account the costs of all types of oils, lubricants, as well as materials used in the operation of rolling stock. The costs attributable to this item are included in the material costs cost element. The calculation of the cost of oils and lubricants (Zm) for vehicles is calculated as:

Зм = sum of Цмi · Рмi, (7)

Where Tsm i is the price of the i type of oil and lubricants excluding value added tax, rubles / l or rubles / kg,

Рмi - consumption of the i type of oil and lubricants per 100 liters of total fuel consumption for transportation, liters (kg).

The consumption rates of oils and lubricants per 100 liters of total fuel consumption are shown in Table 9.

Table 9

Consumption rates of oils and greases

Types and grades of oils (lubricants)	The temporary rate of consumption of oils in liters (lubricants in kg) per 100 liters of total fuel consumption, calculated according to the standards for
	Cars, trucks and buses running on gasoline and liquefied gas	Diesel trucks and buses	Diesel off-road dump trucks
Engine oils
Transmission oils
Specialist. oils
Greases

An example of calculating the consumption of oil and lubricants for the operation of a dump truck:

1. 1.engine oil: 5 0.01 57 = 2.85 l,
2. 2.transmission oil: 0.5 · 0.01 · 57 = 0.285 l,
3. 3.special oils: 1 · 0.01 · 57 = 0.57l,
4. 4.greases: 0.2 · 0.01 · 57 = 0.114kg

4.1.5. Automotive rubber wear and repair... A complex cost item that takes into account the cost of purchasing, removing and installing car tires, the salary of workers performing these works and social deductions for salaries. If this work is performed by third-party tire companies, payment for their services according to the invoices presented. Automotive rubber consumption is standardized in the same way as fuel consumption. For 50,000 km of car mileage, complete replacement a set of tires. The amount of labor costs with social deductions for replacing the kit for coursework and diploma design is recommended to be taken in the amount of 60 rubles.

4.1.6. Maintenance and operational repair of cars... A complex cost item that takes into account the cost of all types of repairs (current and capital) of cars and trailers, including maintenance costs. When performing repairs on their own, this article includes the payroll for repair workers with social contributions, the cost of spare parts, materials and energy spent on repairs and maintenance, depreciation charges for equipment used to perform repairs, water charges. When repairs and maintenance are performed by specialized third-party enterprises, the costs under this item are deducted from the invoices presented by these organizations. Students for course and diploma design in the calculations for transportation are recommended to accept the amount for maintenance and repair of rolling stock in the amount of 10% of the cost of vehicles used in the transportation of passengers and goods.

4.1.7. Depreciation of rolling stock... Amounts of depreciation of own and leased rolling stock are taken into account in accordance with the accepted method of depreciation

4.2. Overheads

4.2.1. Management costs... Complex cost item. It consists of: the main and additional salaries of administrative and managerial and service personnel with bonuses under the existing bonus systems, social contributions, travel expenses and business trips of employees of the administrative apparatus, expenses for communications, security, stationery, information network, etc. For calculation, see clauses 3.5 and 3.6.

4.2.2. General production costs. Complex cost item. Basic and additional salaries of inspectors, personnel of auxiliary units with bonuses under the existing bonus systems, social contributions, expenses for training, retraining of personnel, labor protection costs, fire-prevention measures, measures to comply with safety regulations, environmental protection measures, repair and maintenance of fixed production assets (with the exception of rolling stock), operational dispatch communication, acquisition of licenses, rent, advertising costs, payment of% on loans and bank services, etc.

4.2.3. Fees and deductions - insurance payments property, cargo and passengers in transit, payment for technical inspections, transport tax, environmental payments for maximum permissible emissions, land use, registration fees.

4.2.4. Overhead costs- payment for downtime due to lack of fuel, spare parts and components, lack of material assets within the limits of natural loss, compensation for damage in case of injury, injury.

For coursework and diploma design, it is recommended to accept overhead costs in the range of 20 to 40% of the amount of direct costs.

An example of calculating transportation costs is presented in Table 10. (can be used to solve task 3.). To calculate the unit cost per unit of production volume, the vehicle's mileage per month is taken, which is 4000 km / month.

Table 10

CALCULATION per month

for the transportation of goods in winter by a MAZ dump truck running on diesel fuel

	Cost elements				Price, rub	Amount, rub
	Labor costs (driver's salary)
	Social security contributions (35.6%)
	Material costs
		Fuel consumption (per mileage)
		Oil consumption (for fuel)
		Maintenance and repair (10% of the car value per year)
	Vehicle depreciation
	General business (invoices)
	Total cost of 1 km of run					41 665,2

5. Variants of test assignments for independent work in the discipline "Industry Economics" for students of the TSA specialty.

Assignment 3

The name of indicators	Variants
Maintenance type
Fund of working time of the main workers, hours.
Labor costs (salary of the main workers), rubles
Fuel and energy costs for technology, rub
Expenses for auxiliary materials, rub
Depreciation of fixed assets for production purposes, rub.
Salary of auxiliary workers, rub
Depreciation of fixed assets for general shop use, rub.
Expenses for overalls, labor protection, repairs of fixed assets, rubles
End of task table 3
Utility bills, rub
Enterprise security, rub
RCC salary, rub
Service transport expenses, rub.
Other Organiz. Costs, rub

Assignment 4

The name of indicators	Variants
Vehicle type	Passenger			Cargo	Dump truck
Conditions (city of Magnitogorsk)
The volume of transport work, t * km
Mileage of cars, km
Payroll of drivers, rub
Fuel price, rub / l
Oil price, rub / l
Repair costs, maintenance, rub
Depreciation of cars, rub.
General operating expenses, rub

bibliographic list

1. Road Transport Charter No. 433 dated 28.04.1995;
2. "Rules for the provision of services (performance of work) for the maintenance and repair of vehicles." Resolution of the Government of the Russian Federation of June 24, 98. No. 639;
3. Federal Law "On accounting" dated November 21, 1996 No. 129-F3.
4. Labor Code of the Russian Federation 2002.
5. Tax Code of the Russian Federation. Chapter 25. 2004
6. "Accounting policy of the organization" PBU 1/98 approved. By order of the Ministry of Finance of the Russian Federation of 09.12.98, No. 60n;
7. Motor transport enterprises: normative regulation of activity ". Reference book Modern Economics and Law M, 2002;
8. Kozhinov V.Ya. "Accounting at car service enterprises". Practical guide... Exam, M. 2001;
9. Nemtsev V.N. "Economic analysis of the efficiency of an industrial enterprise" Magnitogorsk. MSTU them. G.I. Nosova 2002;

10. Karpova V.V. "Accounting for the work of vehicles" Practical guide. PRIOR M, 2003.

It's actually not difficult. And this must be done. Money loves the account. Imagine a carrier who is unable to appreciate a bad year or a good one for him. Or a freight forwarder, who only with a wave of some sticks determines the cost of transportation. It seems absurd, but in practice such people are found and this is not uncommon. We don’t want to be like that and will learn to count our profit. We'll be the best!

Our task:

• learn to evaluate routes
• learn how to calculate the cost of freight
• summarize the work for a certain period
• calculate the cost of transportation from point A to point B
• become cooler and improve your professional skill

Theory

In theory, I will write points that fall into the calculation over long distances. For example, when estimating the value of a specific order, the price may be affected by the speed of unloading or the method of payment. And we will write only the basis of the foundations of all calculations. And then everyone will calculate for himself and find his own suitable points, which are necessary for more accurate data.

Basic (standard):
Period- A certain period of time for which we do the calculation.
Example: 1 year period. (253 working days)
Mileage- Total (idle mileage included) average vehicle mileage (1 unit) for the period. Who makes the calculation for what period.
Example: mileage of 150,000 km (This is the average mileage of one vehicle unit for the period).
Gross income- earnings per mileage (excluding expenses). For clarity, the gross income for 1 km is expressed.
Example: gross income is 29 rubles per 1 km. (This is earnings per 1 km. Run, without deducting expenses).

Transport expense:
Diesel fuel (fuel)- The cost of diesel fuel per mileage.
Example: 35 liters per 100 km. 150,000 / 100 x 35 x 31 rubles per liter = 1,627,500 rubles.
Rubber- means that will replace the wear of the rubber (When calculating, do not forget about the rubber that needs to be changed soon, but the time has not come yet. After all, it has also gotten worn out. It's just that its wear has not yet reached 100%).
Example: rubber 10 pcs. x 11,000 rubles = 110,000 rubles. (This is the cost of tires for the specified mileage).
Change of oil- the money that we gave to change the oil. (When calculating, remember that all oil costs should be included in the calculation, take a look at the example)
Example: 7.5 times x (200 rubles x 40 liters) = 60,000 rubles (the cost of changing the oil for a run).
Fuel filter= 15 times x 1000 rubles. = 15,000 rubles.
Oil filter= 7.5 times x 3000 rubles. = 22,500 rubles.
Repair fund- this includes the repair and replacement of consumables. 30,000 rubles for 10,000 km.
Example: 150,000: 10,000 x 30,000 = 450,000 rubles.
Depreciation- depreciation of fixed assets. Deterioration of the tractor and semi-trailer.
1: 60 months x 100% = 1.67% - monthly depreciation rate. (60 months is the useful life of the vehicle, you can put your own term.).
(3,600,000 hitch price x 1.67: 100) monthly deductions x 12 = 721,440 rubles. in year.
Total: 20 rubles per 1 km.

Employee (driver) expense:
The salary 3 rubles / km.
Payroll deductions 34% = 3 / 100x34 = 1.02 rubles / km.
Business trip 370 rubles per day x 253 working days = 93,610 rubles.
Total: 4.64 rubles per 1 km.

Communication / office / other costs:
Connection- (440 Internet + 1600 mobile + 3600 fax, landline number) communication costs for one month x 12 = 67680 rubles.
Office- 6,000 rubles for 1 month x 12 = 72,000 rubles
Other- consumables (printer, fax, toner, insurance ...), taxes, other unforeseen expenses.
Example: 150,000 / 100 x 12 = 522,000 rubles per year.
Total: 661680 rubles or 4.41 rubles per 1 km.

Practice?

Here I seem to be in theory for the smallest painted. But still, let's summarize our small examples.

Period: 1 year (253 business days)
Mileage: 150,000 km.
Gross income: 29 rubles / km.
29 - Consumption for transport: 20 rubles / km. - Consumption per employee: 4.64 rubles / km. - Expense for communication / office / other: 4.41 rubles / km. = - 0.05 rubles / km.

Minus 5 kopecks for every kilometer. For a year of work, we are in the red 7,500 rubles. They did not expect? And it often happens! How many have I met on mine life path such would-be carriers. Therefore, it is very important to be able to correctly calculate the cost of transportation. In order not to get a negative balance in the end. Of course, many will say that in the example the depreciation figures are overestimated and, in general, transport only becomes more expensive. But apparently you do not take into account annual inflation.

This is not really a question. The answer has already been given in this article. Everything exact numbers can only be obtained in practice by starting the car on a flight, but if you think about it and strain the gray matter, you can easily predict your costs for certain routes. Calculate the cost of transportation for your transport and current prices for fuel, taxes, repairs, other consumables, rent. Add 30% ROI per year and you will receive the optimal cost of payment per kilometer.

Advice(!): it is necessary to calculate the cost of services in such a way as to be in the black over a long distance.

For example: You were offered to go to Uryupinsk for 1000 km. Your optimal gross income is 35 rubles / km. And it seems that everything is simple, 1000 x 35 = our cost of transportation. But no. This is the only way a resident of Uryupinsk can think, who has already earned dough and returns home and money if only for fuel and for his daughter's birthday to have time to buy flowers. And even then, he knows his own worth and will go much more expensive.

Well, what can be done here? How long does it take to go? And here it is necessary to show foresight. Estimate nearby major cities and rates home. Calculate the circle along your shaft. And declare the value to the customer. Well, we are not free trucks! And he will understand you. Of course, there are large customers. Who needs to make a discount in such areas in order to win later in others. But that is another story.

Well, really, everything has already been written. Haven't you learned yet? Run in the comments and write questions and thanks.

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Introduction

1. Cost of road transport services in advanced economies

2. The cost of road transport services in the Republic of Kazakhstan

2.1 Basic concepts and regulatory legal acts on the cost of road transport services

2.2 Method for calculating the planned cost

2.3 Analysis of the cost of work of freight vehicles

3. The main directions and ways of reducing the cost of road transport services in the conditions of the Republic of Kazakhstan

Conclusion

List of sources used

Vconducting

In the process of economic activity of enterprises, various costs take the form of cost, that is, monetary costs that are necessary to compensate for the depreciation of fixed assets, consumed working capital and labor costs for labor personnel, which is associated with the production of products, the organization and management of production and with the process sales of products.

Cost is a value category that in monetary terms expresses the costs of production and sales of products, which is part of the cost of products.

The prime cost consists of costs, which, in particular, include:

1) The costs of labor, means and objects of labor, which in turn include:

a) the cost of preparing and mastering production;

b) costs directly related to the production of products due to the technology and organization of production, including the costs of product quality control;

c) costs associated with invention and rationalization;

d) expenses for ensuring normal working conditions and technical safety;

e) costs associated with training and retraining of personnel;

f) production management costs;

2) Costs associated with sales, packaging, storage, transportation, loading, unloading and (except when these costs are reimbursed by buyers in excess of the price of the product);

3) Non-production costs that are not associated with the production and sale of products, but their reimbursement by including in the cost of production is necessary in the interests of ensuring simple reproduction for individual enterprises.

The cost of production also includes losses from rejects, downtime due to internal production reasons, shortages of material assets within the limits of natural loss, benefits as a result of disability due to industrial injuries, etc.

As for the cost of the car transportation, then it is an economic indicator that expresses in a cost estimate all the costs of the enterprise associated with the transportation process. The cost of production includes the cost of material and labor resources, fixed assets and other costs associated with the management and maintenance of motor vehicle production.

The cost of transportation, as an indicator, is of great importance in assessing road transport activities, since it affects financial condition carrier. The lower the cost of transportation, the better the financial condition of an enterprise or a frequency entrepreneur carrying out transportation by road.

The costs involved in the transportation of goods and passengers by road are rather heterogeneous in their composition and economic purpose.

All costs that form the cost of transportation by road are grouped in accordance with their economic content according to the following cost elements:

1) Labor costs;

2) Social contributions;

3) Material costs;

4) Depreciation of fixed assets;

5) Other costs.

With regard to this course work, its purpose is to study the issue of the cost of road transport services both in countries with developed economies and in the Republic of Belarus. The task of the course work is to identify possible directions and ways of reducing the cost of road transport services using a specific example.

1 . WITHcost of road transport services in advanced economies

Freight transport in the United States is the most versatile and convenient means of transporting goods. Transportation by truck requires a relatively small initial capital cost compared to using aircraft, ships or railway transport... However, this advantage is somewhat lost due to significant operating costs. The disadvantages of road transport are due to two factors. Firstly, the cost of transportation by road, per one ton of cargo, is higher than any other means of transport, with the exception of aviation. This is due to the fact that transporting a large amount of cargo by road requires large expenditures of labor, fuel and just a lot of trucks. In addition, more than 90% of transportation costs are immediately payable working capital, such as fuel and driver salaries. The share of these costs in road transport is the highest compared to other modes of transport; in aviation, water transport, on the railroad (about 70%) and in pipeline transport, this share is lower. Rail transport can replace road transport on long-distance routes by offering similar services.

In the United States, rail transport carries more freight than road transport, but the rest is high. developed countries ah more cargo is accounted for by road transport. With the exception of Western Europe and Japan, where technically advanced railways have been built in recent decades (mainly for passenger traffic), the rest of the world is largely outdated. In many developing countries industrial zones are connected with sea or river berths by access railway lines, but there is no developed network of railways that would allow rail transport to compete with road transport. Moreover, it is faster, easier, and cheaper to build a highway than a railroad; experience shows that construction highways more energetically contributes to the development of the national economy.

The world fleet of registered road transport rolling stock totals about 600 million units, including 86% of cars, 13% of trucks and only 1% of buses. The largest number rolling stock is located in Europe (40%), America (32%) and Asia (21%). In general, in the world, short-term prospects for the development of this type of transport are quite compatible with long-term forecasts, which practically guarantee a fairly moderate growth rate of the fleet of vehicles and the road network by 2015. At the same time, in the most developed countries, the progress of road transport will be expressed in the qualitative improvement of vehicles, the improvement and implementation of highly efficient technological processes that help to reduce the cost of transportation. Along with this, the gradual introduction of environmentally friendly fuels is quite possible. The improvement of the types of road surfaces will continue rather quickly, their increase bandwidth, improving traffic safety, etc.

With regard to the distribution of vehicles across the world, it is expected that the relative share accounted for by developed countries will decrease due to a faster growth in the number of vehicles in developing countries, primarily in Russia, China, India, Brazil. It is assumed that in the long term until 2015, the fleet of trucks, in particular in Europe, will increase by 1.5-3% annually. Approximately the same is predicted in relation to the share of the length of highways in the countries of the world. In terms of the quality of vehicles and highways, industrialized countries will retain their leadership by 2015. In the rest of the countries, the rapid increase in the number of vehicles and the length of roads will be characterized by qualitative indicators. At the present stage of development of the world economy, road transport for most developed countries is the main mode of internal transport and a key element of the transport system, which plays a major role in ensuring economic growth and social development. In most developed countries, road transport developed at a faster pace than other modes of transport and sectors of the economy. This was facilitated by its objective advantages, complemented by significant progress in the field of road construction and vehicle construction, as well as in connection with the widespread use of industrial and transport logistics systems.

The massive use of vehicles has led to changes in all sectors of the economy and in the social sphere, in the situation on the labor market, in urban planning policy, in the organization of retail trade, recreation, and in other aspects of society. At the same time, the process of motorization has become essentially global. Currently, in the most developed countries, 75-80% of the total volume of passenger and freight traffic is carried out by road. At the same time, taking into account the seriousness of the negative aspects of the motorization process, the transport policy of the EU countries, the USA and other developed countries is not aimed at directly limiting this process, but at regulating it in order to reduce losses from road traffic accidents (RTA), to prevent irreversible environmental consequences of motorization and prevention of collapse in the busiest segments of road networks. This policy is being implemented within the framework of the so-called concept of sustainable transport development, which provides for the balanced development of various modes of transport, increasing the role of public transport, introducing a number of restrictions on the movement of private cars in large cities and on the most busy highways (tolls, time restrictions, priority lanes bus traffic, parking policy, etc.).

In the EU countries, a significant share of the volume of freight traffic is carried out by commercial road transport enterprises, related to the so-called transport common use... So, their share in the volume of transportation of basic cargo in the UK is about 50%, in France - more than 53%, in Germany, about 68% of cargo is delivered by commercial vehicles over long distances (over 150 km), and up to 48% over short distances. %. In these countries, in the implementation of passenger transportation, the leading place belongs to personal cars (up to 80% of the total volume), but for last years due to the congestion of roads with light vehicles, measures are being taken to develop priority public bus transport. When transporting goods abroad, special attention is paid to the introduction of highly efficient transport and logistics technologies: by the terminal system, multimodal and intermodal transportation using large-capacity universal and specialized containers, contrailers, transport packages. The growth rates of cargo transportation using these technologies significantly exceed the increase in cargo transportation volumes without the use of these technologies. Over the past 7-8 years, the volume of container and piggyback traffic in Germany, France, Japan and other countries has increased by more than 1.5 times. This general long-term trend also applies to the Republic of Kazakhstan.

2 . WITHat costspine of road transport services in the Republic of Kazakhstan

2.1 Basic concepts and regulatory legal acts on the cost of road transport services

Any enterprise, spending material, labor and financial resources, forms the cost of the services provided, which significantly affects the financial result of the work.

The cost of transportation is one of the main parameters affecting the efficiency of an enterprise.

In accordance with the basic provisions on the composition of costs included in the cost of production, each industry includes the composition of costs, which is subsequently used in determining the cost. prime cost road transportation of goods

The cost of road transport services is a cost estimate of the costs incurred in the process of providing services.

Let us consider how the cost of road transport services is reflected in the formation of transportation tariffs.

In accordance with the current pricing legislation, regulation of tariffs for the carriage of passengers and baggage by public transport, for carriage of passengers and baggage by road in suburban traffic is carried out by regional (Minsk city) executive committees in agreement with the Ministry of Economy of the Republic of Belarus. Regulation of tariffs for the carriage of passengers and luggage by road in intercity traffic is carried out by the Ministry of Economy of the Republic of Belarus. Tariffs for the carriage of goods by road in the Republic of Belarus (hereinafter - tariffs) are formed by the carrier independently.

The regulation on the procedure for the formation of tariffs for the carriage of goods and passengers by road in the Republic of Kazakhstan, approved by the resolution of the Ministry of Economy of the Republic of Kazakhstan, the Ministry of Transport and Communications of the Republic of Kazakhstan dated April 12, 2001 No. 74/8 (with amendments and additions; hereinafter - the Regulation) established a single the procedure for the formation of tariffs for intra-republican transportation of goods and passengers by road. The position is binding on everyone legal entities and individual entrepreneurs carrying out the carriage of goods and passengers by road in the Republic of Kazakhstan (hereinafter - carriers), regardless of the form of ownership and departmental affiliation (with the exception of individual entrepreneurs paying a single tax or applying a simplified taxation system, and commercial organizations with foreign investment).

In accordance with clause 6 of the Regulation, tariffs are formed on the basis of the planned cost by cost items, all types of established taxes and non-tax payments in accordance with tax and budget legislation, the profit required for reproduction, determined taking into account the quality of services and market conditions, as well as the specifics established by the Regulation.

The costs associated with transportation activities are included in the cost price in accordance with the Decree of the Ministry of Economy, Ministry of Finance and Ministry of Labor and social protection population No. 210/161/151 "On approval of the Basic provisions on the composition of costs included in the cost of products (work, services)", which came into force on 26.01.09.

When calculating the cost of transporting goods and passengers, costs are grouped into the following items:

1) Salaries of personnel for the organization and implementation of transportation (salaries of repair and auxiliary workers can be included in the item "repair and maintenance of rolling stock", the salaries of managers, specialists and employees - in the item "general business (overhead) costs");

2) Deductions to budgetary and extra-budgetary funds from funds for wages;

3) Fuel;

4) Lubricants and other operating materials;

5) Car tire repair;

6) Repair and maintenance of rolling stock;

7) Depreciation of fixed assets and intangible assets;

8) General business (overhead) expenses;

9) Taxes and payments included in the cost price.

The procedure for the formation of cost items is established by clauses 16-29 of the Regulation.

When forming tariffs for the transportation of goods, the planned cost includes costs directly related to transportation. Tariffs for additional work and services related to transportation (forwarding, loading and unloading operations, storage, weighing of cargo, transportation of baggage, provision of containers, trailers for use, other similar works and services) are formed by the carrier or other organizations - producers of these services. The costs of travel on toll roads, bridges, crossings, payment of environmental, local and other fees established in accordance with the legislation, as well as travel costs of drivers and accompanying persons are not included in the tariffs for the carriage of goods and tariffs for additional work and services. These costs are additionally reimbursed by customers or another party in accordance with the contract in cases where the carrier bears the specified costs on behalf of the customer. It should be borne in mind that in accordance with the letter of the Ministry of Taxes and Duties of the Republic of Kazakhstan dated May 16, 2003 No. 2-3-10 / 904, regardless of the fact that these expenses, additionally reimbursed by customers, are not included in the formation of tariffs In the planned cost of the carriage of goods, additional work and services, reimbursable costs, regardless of their type, are included in the carriage charge, i.e. when determining the object of taxation, respectively, in the proceeds from the sale of transport services.

The total amount of payment for the carriage of goods is determined as the amount of the carrier's payment for the carriage of goods and for additional work and services related to their transportation.

2.2 Planned cost calculation method

Let us consider in more detail the method for calculating the planned cost by technical and economic factors. This method is based on the analysis of the current level of costs in the reporting period and in calculating the impact of technical and economic factors on the cost in the planning period. For ATP, the influence of the following enlarged groups of factors can be taken into account:

1) Changes in the volume and structure of transport services;

2) Change of routes;

3) Improving the technical level of the transport process, i.e. automation and mechanization of loading and unloading, the use of computer technology in organizing the transport process, the use of cellular and satellite communications, etc.

4) Non-transport factors that form a change in economic conditions, i.e. a change in prices for fuels and lubricants, tariffs for various types of energy, a change in the standards for the service life of fixed assets, rates of depreciation, etc.

When calculating the cost by technical and economic factors, the following procedure is recommended, which is shown in Figure 2.1.

Figure 2.1 - Scheme for calculating the cost of technical and economic factors

When determining the savings due to the actions of technical and economic factors, the reduction of conditionally variable costs is taken into account.

The influence of prices on material resources, energy tariffs is determined in each specific case by multiplying the volume of resource consumption in the planned year by the difference between the average annual prices in the base and reporting periods.

When planning the cost for technical and economic factors, it is necessary to take into account changes in norms and standards for different types of resources in the periods under consideration.

2.3 Aanalysis of the cost of work of freight vehicles

The prime cost of one ton-kilometer is calculated by dividing the sum of the costs for the maintenance and operation of trucks, excluding the costs of transporting people and the cost of waste materials (oil, car tires), recorded at the warehouse, by the volume of cargo turnover. Therefore, on the one hand, the cost of a ton-kilometer depends on the amount of costs, and on the other, on the volume of freight turnover.

The more economically funds are used for the maintenance and operation of cars, the lower the cost of transportation, all other things being equal.

An increase in the volume of freight turnover reduces the cost of services, since with its growth, not all costs increase, but only their variable part. Fixed costs do not change with an increase or decrease in the volume of cargo turnover. These include the costs of managing and organizing the operation of the vehicle fleet, the costs of maintaining a garage, security guards, etc.

Variable costs depend on the dynamics of cargo turnover. They include the salary of drivers working on piecework wages, the cost of petroleum products, tire wear, car depreciation, which is calculated from the book value of cars at rates per 1,000 kilometers, and the cost of car repairs. With an increase in the volume of freight turnover, the amount of these costs increases and vice versa.

The dependence of the amount of costs on the volume of cargo turnover can be expressed by the following equation:

y = a + bx (2.1);

where y - the amount of costs for the operation and maintenance of freight vehicles; a -- the amount of fixed costs; v -- the amount of variable costs per 1 tkm; NS -- volume of cargo turnover, t-km.

Thus, if the total amount of fixed costs and variable costs per unit of work does not change, then you can easily predict the cost of 1 ton km in the future, taking into account the dynamics of freight turnover.

It should be noted that fixed costs do not depend on changes in the volume of production or work performed only if the production capacity of the enterprise does not change. If the production capacity changes, then the amount of fixed costs also changes. In addition, they can change over time due to inflationary processes, as the salaries of engineers, the amount of amortization, interest on loans, etc. grow. Variable costs per unit of work and services also change for independent external (increase in prices for oil products, wages) and for internal reasons (changes in labor productivity, savings or overspending of fuels and lubricants, etc.).

There are various factors (the carrying capacity and capacity of vehicles, the cost of repairing rolling stock, its service life, the degree of specialization, the properties of the cargo itself, the geography of its production and consumption, the degree of preparedness for movement (weight, volume, amount of cargo, shape and dimensions, the need for special maintenance, protection from damage, etc.)), providing both positive influence at the level of cost, and - negative.

The amount of labor costs per 1 ton-km depends on labor productivity (the number of man-hours per 1 ton-km) and the level of remuneration for 1 person-h, and the amount of wages per vehicle also depends on the annual output of the car.

The amount of costs for fuel per car depends on the vehicle's mileage, consumption rate per 100 km of run and the average cost of 1 liter of fuel, and per 1 tonne-km it also depends on the utilization rate of the mileage and the average load of cars.

To determine the reserve for reducing the costs of maintaining and operating freight vehicles, you need to analyze the costs for each item and the reasons for their change. If the cost overrun was due to the fault of the enterprise and can be eliminated by the efforts of the team by taking appropriate measures, then it can be attributed to the reserves for reducing the cost.

3 . Omain directions and ways to reduce the cost of carstransport services in the conditions of the Republic of Kazakhstan

To determine the directions and ways of reducing the cost of road transport services in the conditions of the Republic of Kazakhstan, we will make calculations for the costs of the transport company "TransSuzdal".

We need to know how many resources and what the company spends when organizing cargo transportation.

Step one

It is necessary to determine the fixed and variable parts of the transport costs for the delivery of products. Here it is necessary to take into account that for each enterprise, the question of which items of transport costs are included in the fixed, and which in the variable costs is strictly individual, depending on the specifics of the enterprise. As a rule, fixed costs include items of expenses that do not depend on the car's mileage and the route of the flight, and variable costs for turnover include items of expenses that depend on the mileage of the car and the route of the flight.

For example:

1) Fixed costs (salary of engineers, rent of parking lot / boxes, lease payments, driver's salary (if it is a fixed amount), etc.);

2) Variable costs (toll roads, fuel costs, tire depreciation).

To calculate the costs depending on the mileage of the car of the "TransSuzdal" enterprise, we take the following initial data:

1) Fixed costs = 7,000,000 tenge. per month. Based on the assumption that there will be 22 working days in a month, fixed costs per day are equal to 318181 tenge .;

2) Mileage per ride is 720 km;

3) The price for 1 liter of fuel is 2580 tenge;

4) Tire depreciation 50,000 tenge.

Variable costs will be calculated depending on the car's mileage per trip, the calculation is presented in table 3.1.

Table 3.1 - Transport costs, depending on the mileage of the car

Average fuel consumption is calculated using the formula:

P t = P a + P in / g + Y g. + At z.v. - Sd I to (3.1)

Where R a - fuel consumption by cars;

Р в / г - fuel consumption for intra-garage sidings;

U g y - an increase in fuel consumption in urban operating conditions;

У З.в - increase in fuel consumption in winter; ...

Сд I к - reduction of fuel consumption on roads of the 1st category.

Or taken from the table APPENDIX to the resolution of the Ministry of Transport and Communications of the Republic of Kazakhstan 08.07.2009 № 63 "Rates of fuel consumption for motor vehicles, ships, machines, mechanisms and equipment."

Accordingly, fuel consumption per ride will be calculated using the formula:

P t = (L / 100) * P t (3.2)

Table 3.2 - a cut from the table on the fuel consumption rates for motor vehicles, ships, machinery, mechanisms and equipment

car model	Type of fuel	Consumption rate
		l / 100km	l / machine hour
Semitrailer tractors
DAF FT 85 CF 430 (316 kW)	diesel
DAF FT XF95 (316 kW)	diesel
DAF 95 XF380 (279 kW)	diesel
DAF FTXF 105.410 (300 kW)	diesel
DAF FTXF 105.460 (340 kW)	diesel
DAF FTXE 105.460T (340 kW, 12АКПП)	diesel
Iveco MP 440E43 (316 kW)	diesel
MAN TGA 18.400 (294 kW)	diesel
MAN TGA 18.440 (324 kW)	diesel
MAN TGA 18.480 (353 kW)	diesel
Renault Premium 440.19T (324 kW)	diesel
Scania 124L (345 kW)	diesel
Scania R420LA (309 kW, 12KPP Opticruise)	diesel
ZIL-130V1 (dv. D-245.12S-231D)	diesel
ZIL-441510 (dv. D-245.9)	diesel
KamAZ-43101 (dv.YAMZ-740.10) 6x6	diesel
KamAZ-5511 (dv.KAMAZ-740.10)	diesel
KamAZ-6460-028 (dv.KAMAZ-740.50-360, Maud. Gearbox ZF-16S151, i g. = 5.11)	diesel

Step two

Consider Vehicle Routing Problems (VRP) in the context of delivery costs to several distant consumer points Figure 1 and Figure 2.

Figure 3.1. Classic VRP task, typical delivery scheduling period is one day

Rice. 3.2. Periodic VRP Challenge (PVRP): Delivery can take several days.

Step three

To consolidate the methodology for calculating the cost of delivering goods, we will calculate the cost components for a flight with a route length of 720 km and present them in Table 3.2.

Table 3.2 - Transport costs for organizing the delivery of goods on a 720 km flight.

Step four

We will simulate the cost of flights using various vehicle options. The simulation results are presented in Table 3.3.

Table 3.3 - The results of modeling transport costs for organizing the delivery of goods

A simple analysis of the data obtained will help reduce transport costs for delivering goods to customers and choose the optimal strategy for the company in the format of cost / quality of customer service.

To reduce the time for calculating and analyzing transport costs, it is convenient to represent the above technique as dependent formulas in an Excel table format.

Based on the analysis and calculations of road transport services, it can be concluded that it is rational to use the following methods of cost reduction:

1) The use of optimal consumption rates of fuels and lubricants for each car, taking into account the category of the vehicle, the work performed, the operating conditions and a number of other factors (cost reduction by 0.1-0.3%);

2) Increasing the utilization rate of the vehicle, which includes the optimal load of each specific vehicle, establishing the optimal route and speed (reducing the cost by 0.3-0.7%);

3) Reduction of costs for technical maintenance and repair of the vehicle fleet without loss of quality of work (cost reduction by 0.3-0.8%);

4) Improvement and automation of methods of loading / unloading machines, which significantly reduces the downtime of vehicles (cost reduction by 0.5-0.8%);

5) Increase in labor productivity at all levels (cost reduction by 0.2-0.4%);

6) Improving the qualifications of employees of the enterprise through additional training and various trainings (cost reduction by 0.1-0.4%);

7) Constant material incentives for employees aimed at ensuring careful and competent use of the company's material assets (cost reduction by 0.1-0.3%);

8) Reduction of fuel costs by determining the optimal places of refueling, taking into account the different cost of fuel in the countries, as well as the permitted import and export of fuel to the country or from the country (cost reduction by 0.5-1%);

9) Reducing the cost of road tolls by choosing an alternative route in order to avoid mileage on this territory, as well as the use of mixed road-sea, road-rail communications (cost reduction by 0.5-1%);

10) Reducing the cost of "per diem" and "apartment" by rationing the flight time and payment of "per diem" and "room" in accordance with this time (cost reduction by 0.5-1%);

The following items of cost reduction can be applied to our company: 1, 2, 3, 4, 7, 8, 9,10. This will reduce the cost of services rendered by 4.3%. We will reflect this in the following table.

Table 3.4 - Reducing the cost of road transport services

Cost reduction ways	Cost reduction percentage	Result, tenge.
The use of optimal consumption rates of fuels and lubricants for each car, taking into account the category of the vehicle, the work performed, the operating conditions and a number of other factors
Increasing the utilization rate of a vehicle, including the optimal load of each specific vehicle, establishing the optimal route and speed
Reducing the cost of maintenance and repair of the vehicle fleet without losing the quality of work
Improvement and automation of methods of loading / unloading machines, which significantly reduces the downtime of vehicles
Constant material incentives for employees aimed at ensuring the careful and competent use of the material assets of the enterprise
Reducing fuel costs by determining the best fueling locations, taking into account the different fuel costs in countries, as well as the permitted import and export of fuel to or from the country
Reducing the cost of road tolls by choosing an alternative route to avoid running through the area, as well as the use of mixed road-sea, road-rail communications
Reducing the cost of "per diem" and "apartment" by rationing the flight time and payment of "per diem" and "apartment" in accordance with this time
Total

Based on the data in the table, it can be seen that the company can reduce the cost of one transportation by 77146 tenge. or 4.3%. That will positively affect the further development of the enterprise, as well as the organization will be able to reduce the prices for the services provided, which will make it more competitive.

Conclusion

In this course work, issues related to the cost of road transport services and ways to reduce it in the conditions of the Republic of Kazakhstan were considered and studied.

The first part of the coursework was:

1) Considered the issue of the cost of road transport services in countries with developed economies

2) The factors influencing the cost of road transport services in countries with developed economies have been identified.

The second part was:

1) Considered and studied the theory concerning the basic concepts and regulatory legal acts on the cost of motor transport services;

2) Considered a method for calculating the planned cost;

3) An analysis of the cost of work of freight vehicles was carried out and it was determined what factors and how affect the cost of road transport services.

The third part was:

1) Calculations have been made for some cost items;

2) Based on the calculations, proposals were made on ways to reduce the cost in the conditions of the Republic of Kazakhstan.

List of sources used

1) Mogilevkin I. World transport: New horizons and new problems // World economy and international relations. 2008. No. 9;

2) www.mintrans.by - website of the Ministry of Transport of the Republic of Belarus

3) http: //pravo.levonevsky.- collection of laws and regulations;

4) Magazine "Chief Accountant". The best publications for 2007;

5) 1. Abalonin S.M., Pakhomova A.V. Business plan of a trucking company. - M .: Transport, 1998.54 p.

6) 2. Motor vehicles. Accounting, taxes, write-off of fuels and lubricants / Appendix to the journal "Accounting Bulletin" Ed. 3rd revised and enlarged. Moscow: Accounting Bulletin, 1996/97. - 82 p.

7) 3. Anisimov A.P. Economics, planning and analysis of the activities of motor transport enterprises. - M .: Transport, 1998.245 p.

8) 4. Kozhin A.P., Mezentsev V.N. Mathematical Methods in Cargo Planning and Management road transport: Textbook. for universities. - M .: Transport, 1994.304 p.

9) 5. A short automobile reference book. NIIAT. - M .: Transport, 1994 .-- 380 p.

10) 6. Organization, planning and management in trucking companies: Textbook. for universities / M.P. Ulitsky, K.A. Savchenko-Belsky, N.F. Bilibina and others; Ed. M.P. Ulitsky. Moscow: Transport, 1994 .-- 328 p.

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Calculation of the unit cost of transportation, the size of the tariff and profit. Forecast of the dynamics of changes in tariffs depending on the volume of transportation. Cost reduction measures. Construction of break-even charts with the definition of profitability thresholds.

Cost is the cost required to produce a unit of output. This indicator is the basis for determining the tariff, i.e. prices for transport products, being the lower price limit. Selling products at cost or less, the company loses income, which can put it in a position of bankruptcy.

The costs of a transport company are associated with the costs of moving a cargo or a passenger. These are the so-called motive operations, the implementation of which requires the consumption of all types of fuel consumed for operational needs; for heating buildings and premises and for other technological purposes; fuels and lubricants; tires; repair costs; all types of energy consumed for technological and economic needs; for materials required for the maintenance of rolling stock and other technical equipment; spare parts for repair; components; depreciation (deduction for the full restoration of fixed assets, including the purchase of new vehicles); services of related organizations; costs of modernization and reconstruction of rolling stock; on pre-trip medical examinations drivers; to devices that ensure the safety of workers; overalls; expenses for training and retraining of employees; equipment of recreation facilities and other expenses necessary for the safe movement of the vehicle for each kilometer of the path. These costs are called variables, since they fall on every kilometer of run.

The costs of organizing and managing the transportation process and improving the quality of transportation are attributed to the initial and final operations, which mainly depend on the volume of goods, the cost of transshipment and organizational work and are not related to the length of the route. This section can conditionally include the wages of drivers, which is approximately 50% of the cost. Remuneration includes wages, social payments to insurance funds, compensations, bonuses, lump sum payments and other types of payments. These are the so-called permanent costs that do not directly depend on the length of the route.

Also included in the prime cost are taxes, bank loans, contributions, etc. Taxes are set by the state and local authorities, ie. are a method state regulation and can significantly change the cost, and, consequently, affect the cost of transport products.

The cost price is also influenced by the type and degree of vehicle use, delivery speed, work technology, cargo structure, track quality, traffic management and other factors. A certain range of goods and an increase in the quality of passenger transportation increase the cost price, since they require specialized rolling stock and more comfortable passenger vehicles, the operation of which is more expensive.

Road and climatic factors play an important role. Improvement road conditions reduces the consumption of fuel, fuels and lubricants, tires, etc., improves driving conditions, reduces travel time, etc. Transportation in large cities of central Russia from good roads or in the Far North will require various costs, including the wages of drivers.

The cost price for different types of transport is built in different ways and consists of different costs, therefore they make up a cost estimate. For example, the cost of river and road transport does not include the cost of maintaining the track (road component), since the operation of the track is funded by federal or local government bodies, and in railway transport these costs can reach up to 30% of the cost price. In road transport, the cost of maintaining roads is not included in the cost price, and in sea transport, it does not include the cost of operating icebreakers (funded by the state) and the chartered fleet. All costs of loading and unloading operations are included in the cost of rail and air transport, but are not included in the cost of river transport.

The cost price with increasing distance may vary differently by different types of transport. For example, on railway or sea transport with a transportation distance of 1 thousand km, the prime cost will be respectively 3 and 1% of the prime cost with a distance of 100 km, and in road transport - 45%. These calculations explain why rail and sea transport is more efficient to use over long distances. For railway transport, when transported over distances of up to 100 km, the prime cost is 4-5 times higher, which is associated with a significant influence of the cost of the initial and final operations.

If we compare the average cost of transporting goods by transport, taking it as 100%, then it will be the lowest for pipeline transport and will be 25-30%, for railway transport - 80%, for road transport - 1600%, for air transport - 5000%.

Freight and passenger transportation also differ in cost. For example, on the railway, the cost of passenger transportation is 2.5-3 times higher than the cost of freight, which is explained by the high costs of comfortable conditions for passengers. The cost of passenger transportation on the railroad is different in terms of comfort level, so there are common carriages with the lowest ticket prices, and there is, for example, the Imperial Russia train, which runs from Moscow to Beijing once a year, with a ticket price of 4900 euros. Or the tourist train "Orient Express" with the highest level of comfort, operating once a year since 1883 on the route Istanbul - Paris, a ticket for which costs about 1000 pounds. Art. and others (Fig. 6.1).

Rice. 6.1.

In air transport, the cost of freight traffic is 10-12 times higher than the cost of passenger traffic, which limits the use of air transport in the transportation of most of the goods (see topic 2.5).

Thus, it is clear that the size of the cost price can determine the effective field of activity. different types transport for freight and passenger traffic. But it is equally important to determine the cost of transportation at cost as the basis of the price, taking into account the volume, nature of goods, distance and customer requirements.

• The train owes its name unique interiors, recreated according to the design of the composition in which the royal family traveled.

The current costs of the enterprise for the production and sale of products (works, services), expressed in monetary terms, represent cost price transport products. The cost price is a cost estimate of natural resources, fixed assets, labor resources and other costs for it used in the production process of products (works, services)

Software production and sales. Since both living and materialized labor are spent in the production process, in addition to wages in the cost of production as a monetary equivalent of alive labor, includes the cost of raw materials, fuel, electricity, depreciation deductions intended to compensate for the depreciation of fixed assets, i.e. previously created elements that enclose reified(past) labor. The cost price can be considered as the total sum of all current costs ( total cost) and in the form of costs per unit of product produced (unit cost). In transport, the unit cost indicator is most widespread and is often referred to as "cost", since it makes it possible to compare different modes of transport in design and planning calculations.

The product of transport is transportation, and the types of products, for example, railway transport- freight and passenger transportation, transportation by types of traction, messages, train categories, types of wagons, types of cargo, etc. The cost of these types of products is different calculated by dividing the costs related to a certain type of product by the number of units of this type of product (cop / 10 units of product). The average cost of rail transportation is determined for 10 tonne-kilometers given. Tonne-kilometers shown is the sum of tonne-kilometers plus passenger-kilometers. The composition of costs included in the cost of railway transportation is determined by the Nomenclature of expenses for the main activity of the railways of the Russian Federation, the Regulations on the composition of costs for the production and sale of products (works and services), and the Regulations on the procedure for forming financial results taken into account when taxing profits, etc.

On inland waterway transport the prime cost is calculated for the main activity - transportation and loading and unloading operations according to the following formulas:

On transportation

For loading and unloading work

where ХЫ lane, ХЯпрр - the total amount of current costs, respectively, for transportation and loading and unloading operations (rubles);

Eper, 2Rprr- income received, respectively, from transportation and loading and unloading operations (rubles);

67,? (7 - respectively the volume of traffic (tkm) and loading and unloading works (t).

The procedure for accounting for expenses on core activities is determined by the Instruction on the accounting of income and expenses for ordinary activities in inland waterway transport and other financial documents.

In accordance with this instruction, the costs of the main activity of inland waterway transport are grouped in accordance with their economic content by cost elements given in Table 8.1.

As part of material costs of enterprises of inland water transport, the cost is reflected:

• a) materials (lubricants, cleaning, painting, insulating, stuffing, cushioning and others);
• b) tools, devices, ship and household equipment, spare parts, overalls, etc .;
• c) fuel (diesel, fuel oil, etc.) consumed by ships, reloading mechanisms, etc .;
• d) consumed energy (electrical, heat, etc.);
• e) maps, directions, special and technical literature.

As noted, fuel and lubricants are the bulk of the costs for this item.

V labor costs includes accruals to employees in cash and (or) in-kind, incentive and compensation accruals related to the mode of work or working conditions, bonuses. This group of expenses includes the salary of the floating crew serving ships. Incentive and (or) compensatory charges are related to the work schedule and working conditions. They include allowances to tariff rates and salaries, for example, for work at night, for work in heavy and harmful conditions labor, overtime and work on weekends and holidays. A number of allowances are due to the regional regulation of wages and provide for the establishment of regional coefficients and coefficients for work in difficult natural and climatic conditions. In addition, employees are paid for the time they fulfill their state and (or) public duties, training with a break from work in the advanced training system, as well as vacation time and temporary disability, etc.

Social contributions includes expenses related to pension insurance, compulsory health insurance, compulsory insurance against industrial accidents and occupational diseases.

In expenses for depreciation includes the amount of depreciation charges for such items of fixed assets as ships and reloading equipment. For those types of fixed assets that are used only during the navigation period, the annual depreciation amount is calculated evenly during the navigation period.

A significant share of the costs of the main activity of inland water transport is other expenses. They include: the cost of all types of repairs; expenses for technical and fire supervision of ships, payment for inspections of ships by representatives of the Registers, payment for the services of sanitary and epidemiological supervision bodies for the release of ships into operation; the amount of port dues, pilotage costs, payment for the services of river basin administrations, etc .; payment for the services of the hydrometeorological service for the provision of weather reports; expenses for the ration of free meals for the crews of ships; payment of taxes, licenses, certification of products, works and services and many other types of general business expenses.

The accounting of expenses for the main activity is organized by objects - ships, sections, subdivisions in the context of the estimated cost items. General operating costs, as well as costs associated with management, are accounted for as a whole for the organization and then distributed according to the approved methodology by types of activities, works and services as part of the main operating activities. Thus, it is customary to consider the cost of transportation separately for the transport, roadstead and service-auxiliary fleet. Maintenance costs transport fleet occupy the main share in the total costs of transportation, therefore, the reduction in costs for this group has a positive effect on the final value of the cost of transportation by inland waterway transport.

Maintenance costs ways and track facilities are not included in the cost of transportation of inland waterways, as well as road transport and are financed from the budget. On railway transport, the costs of running the track are included in the cost of transportation, i.e. are reimbursed by the received income and occupy a rather high share - about a quarter of all expenses. This is due to the peculiarities of the functioning of different types of transport: the infrastructure of the main railway transport is operated only by railway operators, and inland waterways, in addition to transport companies general use, and also by numerous enterprises - owners of river vessels in such industries as the oil and gas industry, forestry and others. In addition, the rivers are used not only exclusively for navigation, but also for the purposes of energy, land reclamation, fisheries, water supply, recreation, etc.