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

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

passenger transport, infrastructure services, railway station complex, transport security, management accounting of costs, coefficient of reduction, loss reduction

1. Order of the Ministry of Transport of Russia of August 12, 2014, no. 225 “On Approving the Procedure for Separate Accounting of Incomes and Expenses by Natural Monopolies Entities in the Sphere of Railway Transport” (in Russ.). URL: https://www.mintrans.ru/documents/detail.php? ELEMENT_ID=24726 (retrieved on 01.08.2017).

2. Miroshnichenko O. F., Morozova M. V., Fadeykina N. V. Estimation of the cost price of long distance passenger transportation in the Federal Passenger Company. Zheleznodorozhnyy transport, 2011, no. 10, pp. 63 – 66.

3. Miroshnichenko O. F., Morozova M. V. Update of the corporate management reporting of the JSC “Russian Railways” under the conditions of structural reform. Railway transport at the present stage. Tasks and solutions. Proc. of the JSC “VNIIZhT”. Moscow, Intext Publ., 2008, pp. 254 – 259.

4. Miroshnichenko O. F., Oginskaya A. E. Perfection of the tariff system for infrastructure services for passenger carriers by the criterion “speed”. Ekonomika zheleznykh dorog, 2015, no. 7, pp. 43 – 53.

5. Miroshnichenko O. F., Shmelev A. V., Malyshev A. S. New methodology for building far-distance passenger fares. Ekonomika zheleznykh dorog, 2009, no. 6, pp. 31 – 40.

6. Annual report of the JSC “Russian Railways” for 2015. (in Russ.). URL: http://ar2015.rzd.ru/ru/ (retrieved on 01.08.2017).

7. Miroshnichenko O. F., Oginskaya A. E., Morozova M. V. Methodical approaches to allocation of expenses of the JSC “Russian Railways” for the provision of infrastructure services to other carriers. Vestnik VNIIZhT [Vestnik of the Railway Research Institute], 2008, no. 1, pp. 28 – 31.

8. Miroshnichenko O. F., Oginskaya A. E., Morozova M. V. Allocating the costs of the JSC “Russian Railways” in providing infrastructure services to passenger carriers. Ekonomika zheleznykh dorog, 2008, no. 4, pp. 9 – 16.

9. Miroshnichenko O. F., Pisarevskiy G. E., Morozova M. V., Chetverikova E. E. Rent for provision of locomotives in long-distance passenger traffic and methods of its calculation. Ekonomika zheleznykh dorog, 2010, no. 3, pp. 25 – 31.

10. Miroshnichenko O. F., Pisarevskiy G. E., Morozova M. V., Lapidus B. M., Gogrichiani G. V. New methodical approaches to calculation of rent for locomotives of the JSC “Russian Railways” in passenger traffic for modern economic conditions. Railway transport at the present stage. Proc. of works of the JSC “VNIIZhT”. Moscow, Intext Publ., 2014, pp. 22 – 28.

11. Miroshnichenko O. F., Morozova M. V. Calculation of the fee for the services of JSC “Russian Railways” for the provision of locomotive crews and the equipping of locomotives. Ekonomika zheleznykh dorog, 2011, no. 1, pp. 91.

12. Federal Law “On Transport Security” no. 16-FZ of February 9, 2007 (in Russ.). URL: http://base.garant.ru/12151931/ (retrieved on 01.08.2017).

13. Order of the Ministry of Transport of the Russian Federation of February 8, 2011, no. 43 “On Approval of the Requirements for Ensuring Transport Security, Taking into Account the Security Levels for Different Categories of Transport Infrastructure and Rail Transport Facilities” (in Russ.). URL: https://www.mintrans.ru/documents/detail.php?ELEMENT_ID=15745 (retrieved on 01.08.2017).

14. Decree of the Government of the Russian Federation no. 495 of April 26, 2017 “On Approval of Requirements for Ensuring Transport Security, Including Requirements for Antiterrorist Protection of Objects (Territories), Taking into Account the Security Levels for Different Categories of Transport Infrastructure and Rail Transport Facilities” (in Russ.). URL: http://rulaws.ru/goverment/Postanovlenie-Pravitelstva-RF-ot-26.04.2017-N-495/ (retrieved on 01.08.2017).

15. Order no. 156-t/1 of the Federal Tariff Service dated July 27, 2010 “On Approval of Tariffs, Charges and Fees for Work (Services) Related to the Transportation of Passengers, Luggage and Freight by Public Railroad in Domestic Communication and the Run of Passenger Cars , performed as part of long-distance trains of the JSC “Russian Railways”, JSC “Federal Passenger Company”, JSC “Passenger Company Sakhalin”, JSC “AK “Railways of Yakutia” and for works (services) for the use of the railway infrastructure of the general public transport provided by the JSC “Russian Railways”, JSC “AK “Railways of Yakutia”, with the given transportation, prices (tariffs) for works (services) for the use of the public railway infrastructure provided by the JSC “Russian Railways” when carrying passengers, luggage and freight by rail using public transport in suburban areas in the constituent entities of the Russian Federation, as well as the rules for their use (Tariff Guide)” (in Russ.). URL: http://www.fstrf.ru/docs/transport/125 (retrieved on 01.08.2017).