Determining the cost of passenger transportation using the expense rate method. Calculation of unit expense rates Method of expense rates

Railway products - transportation; types of products - transportation of goods and passengers; transportation by type of traction, messages, trains.

Product cost- this is the monetary expression of the enterprise’s costs for its production and sale of products.

On railways, the cost is determined by 10 pax-km. As a rule, when planning, the cost of 10 paskm is determined by the method of direct calculation according to cost items and elements.

However, to assess the impact of quality indicators (average daily mileage of a passenger car, route speed, passenger car population) on C10pas-km, the method of unit expense rates is used.

Expense rates– these are dependent costs per unit of calculation (calculation) meter (this method is most often used in calculations).

The essence of this method is as follows.

4) calculations are carried out only for costs depending on the volume of transportation

5) the calculation is carried out for a conditional volume of transportation - 1000 pas-km (i.e. 1000 pas are transported per 1 km) for the convenience and accuracy of calculations;

6) 3) for the amount of work completed, i.e. transportation of 1000 passengers per km requires wagons and locomotives and volumetric indicators of wagons and locomotives.

Calculation meters per 1000 passenger-km are determined as follows.

Carriage-kilometers of passenger cars are calculated by dividing passenger-kilometers by the population of the passenger car: ∑nS=1000/Рн

The car hours of the passenger fleet cars are determined by dividing the car kilometers by the average daily mileage of the car and multiplying the result by 24: ∑nН=24: ∑nS/Sв

To solve some problems, it is advisable to calculate this meter as the sum of carriage-hours in motion and carriage-hours idle at the point of registration and turnover: ∑nН=∑nS/Uм+tо∑nS, where

Um – route speed of passenger trains, km/h

Dispatched passengers

Calculation of the cost of transportation using expense rate methods is carried out in tabular form - this is a convenient and low-labor calculation method.

By changing, for example, the population, you can influence vag-km. An increase in car population will lead to a decrease in car mileage (vag-km). The same goes for route speed.

the population of the car pH = / determines the filling of passenger cars. Determined by dividing passenger-km completed by passenger-km vag-km. An increase in the average population is an important factor in reducing the cost of passenger transportation. For example. An increase in population by 1% reduces the cost of passenger transportation by more than 0.5%. The population of a car is influenced by the structure of the car fleet and the actual use of seats in cars of different types.

Similarly, the influence of other quality indicators can be reflected.

Thus, quality indicators affect C1000pas-km, C10pas-km.

When applying this method, expense rates for passenger transportation are calculated and adjusted for each meter, the costs of meters for performing a certain passenger turnover are determined (for this, the technical and economic features of these transportations are identified - type of traction, locomotive series, composition of the car fleet, etc.). To determine the cost, the calculated values ​​of the meters are multiplied by the corresponding expense rates and operating costs are determined for each group. Then these costs are summed up and costs depending on the size of the movement are obtained. By adding to them the corresponding costs, independent of the size of movements (conditionally constant), we calculate the total amount of operating costs necessary to carry out a given volume of transportation. By dividing the total amount of expenses by the volume of transportation, the cost of passenger transportation is determined for various categories of trains and types of cars.

The amount of conditionally fixed expenses is determined by the established percentage of the dependent ones. The sum of dependent and conditionally fixed (independent) expenses gives the total amount of expenses for a given volume of work (per 1000 passenger-km). By dividing the total amount of operating expenses by the volume of transportation, the cost of transportation is determined.

The purpose of this method is an economic assessment of the impact of quality indicators on the cost of 10 paskm.

The advantages of the method are a significant reduction in computational work while achieving a satisfactory degree of calculation accuracy. The scope of its application is technical and economic calculations.

The advantages of this method are a significant reduction in counting work.

When calculating the cost of transporting individual goods, the expense rate method is often used. The essence of this method is as follows. All transportation costs are considered to depend on two or more main

To solve a number of national economic problems, data is required on the cost of transporting specific goods, not only along the network or roads as a whole, but in specific areas, separately in cargo or empty directions under certain conditions different from the average on roads. The cost of specific transportation is determined by calculation using methods developed by Soviet scientists. For calculations, all the features of the transportation in question are established, the amount of work performed during these transportations is determined, and then, based on the dependence of operational costs on the main performance indicators and the use of permanent devices, costs are calculated. Typically, such calculations are made using the expense rate method.

It is possible to more accurately determine the cost of transporting various cargoes using the expense rates method, having previously adjusted the rates for the axle-kilometer and axle-hour meters (taking into account the types of wagons in which the goods in question are transported).

The calculation of these costs is carried out by the method of direct calculations for individual expenses associated with the analyzed mileage or downtime, or by the method of expense rates.

Costs are calculated using the expense rate method as follows.

The expense rate method assumes the presence of predetermined costs per unit of selected operational work meters (expense rates). The product of these

The use of the method of expense rates will allow us to raise the economic justification of organizational and technical measures to a qualitatively new level, improve economic calculations, and, subject to determining the cost on a computer, manage the transportation process in an optimal mode.

All indicators of specific operating and one-time costs are calculated for the current period and the long term. The alignment of the obtained values ​​of expenditure rates was carried out using the least squares method and the Minsk-22 computer according to the compiled program.

With this method, expenses are grouped depending on the meter and calculation method. For each of these groups, the expense rate per unit of the corresponding costing meter is determined. Such rates are used in further calculations. Expense rates vary both after a certain period and by road. However, if there are no significant changes in technical equipment

The procedure for calculating the cost of transportation using the unit expense rate method is as follows.

Analyzing the above methods, it should be noted that they largely make it possible to take into account the influence of the volume of work on the average cost, and the calculation of expense rates differentiated by type of transportation allows us to determine separately the cost of external and internal transportation. However, with the help of these formulas in railway facilities it is impossible to solve a number of other problems formulated above. To ensure the possibility of such calculations, it is recommended to determine the cost of transportation using the expense rate method by calculating the cost of meters for the work of individual services 1 locomotive-hour, 1 car-day, processing of 1 physical car, maintenance of 1 km of reduced track length, taking into account the impact on their volume value transportation, level of use of technical equipment and other factors. In this case, independent expenses of services should be attributed to the unit of each meter, differentiating expense rates in terms of fixed costs by type and series of locomotives.

Example. The volume of traffic between the station adjacent to the Ministry of Railways network and specific enterprises served by the railway is 1240 thousand per year, the number of locomotive hours of operation (TGM6 diesel locomotives) is 17,150, and the number of car operations at all separate points and freight fronts on these transportations is 73. 5. thousand, then the cost of 1 locomotive-hour when calculated using the expense rate method will be

The advantage of calculating the cost of transportation using the expense rate method is that it allows, in parallel with the cost of specific transportation, to determine the cost of measuring the work of individual services (taking into account the influence of the most important factors). These indicators are widely used for mutual settlements with the main workshops of enterprises and clients in the metallurgical, mining and other industries. And with the help of differentiated expense rates in terms of independent expenses by types and series of locomotives, types of cars, type and capacity laid in individual sections. the upper structure of the track, the number of wagon processing, it will be possible to determine the cost for individual sections, types of transportation and types of cargo. In addition, it is possible to take into account the impact on the cost of transportation of changes in the technical equipment of railway facilities, and select the most economical types of rolling stock for specific transportation.

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INTRODUCTION

At the present stage of development of science, technology and, most importantly, society, a special place is occupied by the cost of production and the strengthening of the role of this indicator in any activity and stimulation of work. Railway transport specialists must have a good command of methods for calculating and analyzing the cost of transportation and know the specifics of using individual methods in solving these problems.

To calculate the cost of transportation, the main ones are:

Method of calculating costs for individual items of the cost nomenclature;

Expense rate method.

It is advisable to use the method of unit expense rates to determine the cost of transportation, both in general and by type of traction, communication, train categories and technological process operations.

Expense rates represent dependent expenses per unit of meter. The expense rate method is based on the dependence of expenses on the amount of work expressed in various meters.

The purpose of the course work is to practically consolidate knowledge in the field of calculating the cost of transportation using the method of expense rates, calculating unit and consolidated expense rates, and determining the influence of indicators of the use of rolling stock on the cost and operating costs of the road.

The initial data for performing calculations are the cost values ​​for the expense items of a conditional road, volume and quality indicators of the use of rolling stock, close to the network average values.

1. NOMENCLATURE OF COSTS OF MAIN TYPES OF ECONOMIC ACTIVITIES OF RAILWAY TRANSPORT

Structure of the expense classifier and coding of expense items.

Expenses are divided into items. Each article in the Nomenclature is assigned a specific number for coding primary documents.

The Nomenclature expense classifier uses a four-level hierarchy of expense items.

The first level is an expanded list of types of expenses:

Specific (direct manufacturing) costs,

General production expenses;

General business expenses excluding expenses for maintaining the management apparatus;

Costs of maintaining the management apparatus;

Other expenses,

Current income tax and penalties.

The second, third and fourth levels of grouping are applied only for specific (direct production) costs.

The second level is enlarged types of work.

The third level is industrial farms.

The fourth level - types of rolling stock for the enlarged types of work "Locomotive traction" and "Repair of rolling stock".

Coding of expense items was carried out based on the classification of items as consolidated types of work.

The article code consists of four characters and has the following structure:

Numbering principles: the first character corresponds to the code of the enlarged type of work, the next three characters correspond to the serial number of the article for this enlarged type of work. Codes of enlarged types of work are presented in the table.

Expense items are a list of costs for each production, operation or type of work combined into a specific group.

The article shows where and for what purposes funds are planned and spent. Each article has its own name and its own meter. Each article is assigned a number consisting of 4 characters: - enlarged works (their code).

For most expense items, the Nomenclature indicates the measures that are used in planning (forecasting) and cost analysis.

Classification of costs by expense items is used in all types of accounting - management, accounting, tax, accounting according to IFRS.

The expense classifier is a table consisting of four (six) columns.

Column 1 shows the expense item code.

Column 2 contains the title of the article.

Column 3 displays the name of the natural meter corresponding to the article and its unit of measurement.

Column 4 is an explanation of the expense item.

For specific (direct production) costs, two additional columns have been introduced.

Column 5 contains a letter code that determines whether the article is classified as a resource or function. Articles-resources are marked with the code "P", articles-functions - with the code "F".

Column 6 contains a digital code that determines the primary classification of the article as a type of activity. Activity codes are presented below.

Expenses are divided into expenses related to production and sales (ordinary business expenses) and other expenses.

Expenses for ordinary activities are expenses associated with the manufacture of products and the sale of products, the acquisition and sale of goods. Such expenses also include expenses the implementation of which is associated with the performance of work or provision of services.

Expenses for ordinary activities at JSC Russian Railways include:

Costs of providing services and performing work;

Costs of production of products and semi-finished products manufactured in the reporting period;

Costs of providing for a fee for temporary use (temporary possession and use) of its assets under a lease agreement (in accordance with the accounting policies of JSC Russian Railways);

The cost of goods purchased for subsequent sale.

Expenses are accounted for in branches and structural divisions by items and cost elements.

Depending on the relationship to the production process, expenses for ordinary activities are divided into those directly caused by this process (production) and general economic expenses, i.e. production maintenance and management costs. In turn, costs directly caused by the production process are divided into specific (direct production) and general production costs. Specific (direct production) expenses in the classifier are grouped by type of activity, sectoral enterprises, and integrated types of work (CWW), which are groups of items combined according to functional characteristics.

General expenses are divided into two groups:

1. General business expenses excluding expenses for maintaining the management apparatus;

2. Costs of maintaining the management apparatus.

Other expenses include, in particular:

Items of specific (direct production) costs in the classifier are subject to additional division into two groups:

1. Resource items - items reflecting the costs of renewing fixed assets (depreciation), paying taxes, rent and leasing and other payments.

2. Function items - items that reflect the costs of performing certain works that are part of production auxiliary processes.

In addition, general production and general business expenses are allocated to a separate group of items.

Grouping of specific (direct production) costs by consolidated types of work

The entire set of resource items and function items of specific (direct production) expenses in the Nomenclature is divided into integrated types of work (WW).

The following consolidated types of work have been identified:

1. Provision of freight transportation services;

3. Locomotive traction;

4. Provision of services for long-distance passenger transportation;

5. Provision of services for passenger transportation in suburban traffic;

6. Repair of rolling stock;

7. Construction of railway transport infrastructure facilities;

8. Research and development work;

10. Other types of work.

The enlarged type of work “Provision of freight transportation services” includes items of the Nomenclature related to the performance of such work as:

Preparation of freight cars and containers for cargo transportation;

Rearrangement of carriages;

Loading and unloading, receiving and issuing, re-sorting, weighing;

Additional services to clients, etc.

The main general expenses for the provision of services for cargo operations are planned and accounted for in the range of items 1001-1095.

All types of activities of JSC Russian Railways are divided into the following two groups:

1. Carrying out transportation, providing infrastructure and locomotive traction services;

2. Activities not related to transportation, provision of infrastructure services and locomotive traction.

The first group includes the types of activities “Freight transportation”, “Provision of infrastructure services”, “Provision of locomotive traction services”, “”, “”.

Separate accounting of expenses by type of activity of the first group includes the distribution of part of the expenses for the maintenance of railway transport infrastructure, locomotive traction, repair of rolling stock, etc. Expenses of the first group can be divided by type of activity only at the level of branches (territorial and functional) and JSC Russian Railways, since the statistical indicators on the basis of which the distribution is carried out are formed only at the level of the railway or the network of JSC Russian Railways as a whole. Income and financial results for the types of activities of the first group are determined only at the level of JSC Russian Railways as a whole.

2. CALCULATION OF UNIT EXPENDITURE RATES

consumption rate rolling stock

Unit expense rates represent specific costs per unit of a particular operational meter. The fundamental feature is that when determining these unit costs, only those costs that are directly related to the value of the meter are taken into account, i.e. are dependent on the size of the meter.

The degree to which expenses per item depend on the meter may vary. In some cases, all expenses of an item change with a change in the meter.

In other cases, not all expenses for an item depend on the meter. For the purpose of calculating expense rates based on special studies, the share of dependent expenses is indicated, which are taken into account.

Calculation of unit expense rates (e) is made using the formula:

where are dependent expenses on items linked to the i-th meter, rub.;

The value of the i-th meter.

The amount of dependent expenses by item is established on the basis of the reporting data of the road (department) for the year. The values ​​of the meters are taken from the statistical reporting of the road (department) or calculated on the basis of statistical reporting if the required meter is not included in it. For example, to calculate the expense rate for 1 hour of work of a locomotive crew, the number of hours worked by train locomotive crews per year is required. Statistics do not keep such records. The working time of locomotive crews can be determined by dividing the total linear mileage of locomotives by the sectional speed and adding to the result the additional working time of the crews (for receiving and handing over the locomotive, etc.).

In economic practice, several dozen expenditure rates are calculated. This work provides for the calculation of a certain number of them, most often used in the analysis of current costs.

Table 1 contains a list of unit expense rates that must be calculated by the student depending on the option number (even or odd).

Table 2.1 - List of unit expense rates

Name of meters
Freight traffic
1. Carriage-kilometers
4. Lokomotivo-km (heat traction)
9. Freight shipment
Passenger traffic
All types of movement
14. KWh of electricity
15. Kg of standard fuel
16. Tkm gross

Expenses for the relevant items are given in Appendix A. Operational performance indicators are presented in Appendix B.

Table 2.2 - Calculation of dependent costs associated with the mileage of freight cars

	Direct expenses, thousand rubles.	Shares of dependent expenses	Dependent expenses, thousand rubles.
		incl. Payroll	Payroll and social needs	other expenses		contributions for social needs	other expenses
Maintenance of freight cars at stations (Art. 2015)
Checking the correct loading and securing of cargo on passing trains (Article 1006)
Maintenance and current repairs of containers

The unit expenditure rate per 1 car-km of a freight car will be:

where is the coefficient taking into account costs common to all places of occurrence, take equal to 0.4 for all farms;

Mileage of freight cars, vag-km.

The remaining unit expense rates are calculated similarly.

Table 2.3 - Calculation of dependent costs associated with car-hours of freight cars of the working fleet

Name of expense items and number	Direct expenses, thousand rubles.	Shares of dependents expenses	Dependent expenses, thousand rubles.
		incl. Payroll	Payroll and social needs	other expenses		contributions for social needs	other expenses
Current repair of freight cars with uncoupling (TR-2) (item 6002)
Depot repair of freight cars (item 6004)
Depreciation of freight cars (Article 1034)
Overhaul of freight cars
Scheduled routine maintenance of containers (item 6052)
Overhaul of containers (item 6053)
Repair with replacement of elements of wheel pairs of freight cars

The unit expense rate for 1 car-hour of a freight car will be:

where are the car hours of freight cars.

Table 2.4 - Calculation of dependent costs associated with the mileage of locomotives in freight traffic (electric traction)

Name of expense items and number	Direct expenses, thousand rubles.	Additional expenses	Dependent expenses, thousand rubles.
		incl. Payroll		electricity	other expenses		Social contributions needs	electricity	other expenses
Major types of repairs of electric locomotives operating in freight traffic (Article 6103)
Current types of repair of electric locomotives operating in freight traffic (Article 6102)
Maintenance of electric locomotives operating in freight traffic (Article 6101)

The unit consumption rate for 1 locomotive-km will be:

where is the locomotive-km of electric locomotives in freight traffic.

Table 2.5 - Calculation of dependent costs associated with locomotive hours of electric train locomotives in freight traffic

The unit expense rate for 1 locomotive hour (for tables 2.6 and 2.7) will be:

where is the locomotive hours of electric train locomotives in freight traffic.

Table 2.6 - Calculation of dependent costs associated with crew-hours of electric locomotive crews in freight traffic

The unit expense rate for 1 crew-hour (for tables 2.8 and 2.9) will be:

where are the crew hours of locomotive crews.

Table 2.7 - Calculation of dependent costs associated with cargo shipment

Name of expense items and number	Direct expenses, thousand rubles.	Shares of dependents expenses	Dependent expenses, thousand rubles
		incl. Payroll	Payroll and social needs	other expenses		Contributions for social needs	other expenses
Special operations for small shipments (Article 1007)
Reception for departure and delivery of cargo (Article 1001)

The unit expense rate for 1 cargo shipment will be:

where is the number of freight shipments.

Table 2.8 - Calculation of dependent costs associated with the departure of a freight car

Name of expense items and number	Direct expenses, thousand rubles.	Shares of dependents expenses	Dependent expenses, thousand rubles.
		incl. Payroll	Payroll and social needs	Other expenses		Social contributions	Other expenses
Preparation of freight cars for transportation (Article 1004)
Preparation of containers for transportation (Article 1005)
Loading and unloading operations carried out for structural divisions of the railway. transport (Article 1012)
Provision of services (work) to shippers and consignees, incl. structural divisions of the railway transport (Article 1013)
Current repairs of empty cars in preparation for loading (Article 6001)
Adaptation of freight cars for special transportation (Article 1032)
Washing of covered and isothermal cars (item 1030)
Preparation of tanks for filling (Article 1031)

where is the number of freight cars sent.

Table 2.9 - Calculation of dependent costs associated with the mileage of passenger cars (without electric and diesel trains)

Name of expense items and number	Direct expenses, thousand rubles.	Shares of dependent expenses	Dependent expenses, thousand rubles.
		Incl. Payroll	Payroll and social needs	other expenses		Deduction on social media needs	other expenses
Long-distance passenger transportation
Maintenance (TO-1) at formation and turnover points and current uncoupling repairs of long-distance passenger cars (Article 6601)
Maintenance (TO-2) of long-distance passenger cars (Article 6603)
Maintenance (TO-3) of long-distance passenger cars (Article 6605)
Depot repairs of passenger cars, except baggage cars, running on long-distance routes (item 6607)
Depot repair of baggage cars (item 6609)
Passenger transportation in suburban traffic
Maintenance (TO-1) and current uncoupling repairs of passenger cars running in suburban traffic at formation and turnover points (Article 6602)
Maintenance (TO-2) of passenger cars (item 6604)
Maintenance (TO-3) of passenger cars running in suburban services (Article 6606)
Depot repairs of passenger cars running in suburban traffic (station 6608)
Repair with replacement of elements of wheel pairs of passenger cars (item 6613)

where is the mileage of passenger cars, vag-km.

Table 2.10 - Calculation of dependent costs associated with car-hours of passenger cars

Name of expense items and number	Direct expenses, thousand rubles.	Shares of dependent expenses	Dependent expenses, thousand rubles.
		incl. Payroll	Payroll and social needs	other expenses		contributions for social needs	other expenses
Overhaul of long-distance passenger cars (except baggage cars) (item 6610)
Overhaul of baggage cars (item 6612)
Overhaul of passenger cars running on suburban routes (item 6611)
Depreciation of long-distance passenger cars, except baggage cars (Article 4029)
Depreciation of passenger cars running in suburban traffic (item 5029)
Depreciation of baggage cars (item 4031)

Table 2. 11 - Calculation of dependent costs associated with car-hours of passenger cars in motion

Name of expense items and number	Direct expenses, thousand rubles.	Shares of dependent expenses	Dependent expenses, thousand rubles.
		incl. Payroll	Payroll and social needs	other expenses		contributions for social needs	other expenses
Long-distance passenger transportation
Escort of baggage cars (Article 4005)
Maintenance of cars in long-distance passenger trains (Article 4019)
Equipment for long-distance passenger carriages (Article 4020)
Passenger transportation in the suburbs. message
Maintenance (TO-1) of passenger cars en route (Art. 2005)
Maintenance of wagons in commuter passenger trains (Article 5019)
Equipment for passenger cars running in suburban traffic (Article 5020)

Table 2.12 - Calculation of dependent costs associated with kW*hours of electricity*)

Name of expense items and number	Direct expenses, thousand rubles.	Shares of dependent expenses	Dependent expenses, thousand rubles.
		incl. electricity	electricity	other expenses	electricity	other expenses
Operation of electric locomotives in freight traffic (Art. 3101)
Operation of electric locomotives in economic traffic (Article 3102)
Operation of electric locomotives during maneuvers in freight traffic (Article 3103)
Long-distance operation of electric locomotives (Art. 3110)
Operation of electric locomotives during maneuvers in passenger traffic (long-distance) (Article 3112)
Operation of electric locomotives in suburban traffic (station 3111)
Operation of electric locomotives during maneuvers in passenger traffic (suburban traffic) (Article 3112)

*) Of the expenses of all listed items, only electricity costs are taken.

Table 2.13 - Calculation of dependent costs associated with gross ton-km of wagons and locomotives

Name of expense items and number	Direct expenses, thousand rubles.	Shares of dependent expenses	Dependent expenses, thousand rubles.
		incl. Payroll	Payroll and social needs	other expenses		contributions for social needs	other expenses
Freight transportation
Long-distance passenger transportation
Single change of track superstructure materials, replenishment and replacement of ballast (station 2102)
Work on welding and grinding of rails (art. 2130)
Current repair of fixed assets of rail trains (Article 2131)
Major types of repairs of the upper track structure (station 2110)
Major types of repairs of the subgrade and artificial structures (Article 2111)
Water supply and sewerage (Article 2220)
Passenger transportation in suburban traffic
Single change of track superstructure materials, replenishment and replacement of ballast (station 2102)
Work on welding and grinding of rails (art. 2130)
Current repair of fixed assets of rail welding trains (Article 2131)
Major types of repairs of the upper track structure (station 2110)
Major types of repairs of the subgrade and artificial structures (Article 2111)
Water supply and sewerage (Article 2220)

Table 2.14 - Unit expense rates

Name of meters	Designation
Freight traffic
1. Carriage-kilometers
2. Car hours of freight cars in the working fleet
3. Lokomotivo-km (electric traction)
4. Lokomotivo-km (heat traction)
5. Locomotive clock (electric traction)
6. Locomotive clock (thermal engine)
7. Crew hours of locomotive crews (electric traction)
8. Brigade clock of locomotive crews (thermal engines)
9. Freight shipment
10. Dispatched freight car
Passenger traffic
11. Carriage-km of passenger cars (without electric and diesel trains)
12. Car hours of passenger cars
13. Car hours of passenger cars in motion (service)
All types of movement
14. KWh of electricity
15. Kg of standard fuel
16. Tkm gross

3. CALCULATION OF THE COST OF FREIGHT TRANSPORTATION BY THE METHOD OF EXPENSE RATES

Calculation of the cost of freight transportation using the expense rate method is performed using unit expense rates calculated in section 2, i.e. for a certain type of traction. The calculation scheme is shown in Table 18.

The point of calculating the cost using the expense rate method is to determine the amount of expenses per 1000 net ton-kilometers, depending on the indicators of the use of rolling stock. The quality of use of rolling stock affects the cost of meters, the calculation formulas for which are given in Table 18. Calculate the values ​​of meters with an accuracy of two decimal places for results greater than one (for example, 2.58) and 4-5 decimal places for values ​​less than one (0.00258).

Table 3.1 - Calculation of costs of rolling stock performance meters per 1000 tkm net

	Meter	Food consumption bid	Meter size per 1000 tkm	Expenses, rub.
	Car-km
	Carriage clock
	Gross ton-km of wagons
	Train-km (= lok-km at the head of the train)
	Lok-km total mileage
	Lok-km linear distance
	Locomotive clock
	Locomotive crew watches
	kW*hour of electricity (kg standard fuel)
	Gross ton-km of wagons and locomotives
	Number of freight shipments
	Number of wagons sent
	Maneuvering lock watches

*) auxiliary meters

The ratio of the number of tons shipped to the number of tons transported (assuming = 0.43).

The consolidated expense rate (URS) for shunting locomotive hours for all options is taken equal to 659.36 rubles. The same rate must be used in the calculations in section 4.

Table 3.2 - Indicators of rolling stock use

Indicators

Options

Electric traction

Thermal engine

2.Tare weight of the car, t

3. Ratio of empty car mileage to loaded one

4.Average daily mileage of a car, km

5.Average daily mileage of a locomotive, km

6. Ratio of auxiliary mileage of the locomotive to the mileage at the head of the trains, %

7.Auxiliary linear mileage,%

8. Section speed, km/h

9. Percentage of conditional locomotive mileage

10.Average transportation distance, km

11. Coefficient taking into account the time for acceptance and delivery of a locomotive per 1 lok-km

12. Gross weight of a freight train, t

13. Cost of shunting locomotive hours per 1000 car-km

14.Ud. electricity (fuel) consumption per 10,000 gross tkm, kW*h

15. Locomotive weight, t

16. Difference between exp and tariff

18. Loaded carriage trip, km

19. Downtime of a train locomotive per 1 km of linear run, h

20. Freight train length, wag.

21.Length of passenger train, wag.

22. Gross mass of a passenger train, t

Having calculated, using unit expense rates and tables 18 and 19, the dependent expenses per 1000 net operating ton-km, the cost of the tariff ton-km is determined. The gap between operational and tariff tonne-kilometers in % is given for the options in Table 19.

The cost of 1000 tkm of operational costs in terms of dependent costs was 98.75 rubles, and the gap between tariff and operational tkm is 1.0%, then the cost of 1000 tariff tkm will be:

Next, you should determine the full cost of tariff tkm, based on the condition that dependent costs in the total cost amount to 40% (for all options). The calculation is completed by determining the full cost of 10 tariff tkm in kopecks, as is customary in practice.

4. DETERMINING THE INFLUENCE OF THE QUALITY OF USE OF ROLLING STOCK ON THE COST OF TRANSPORTATION

Any indicator characterizing the quality of use of locomotives and cars affects the amount of costs, but in practice the impact on costs of the most important indicators is assessed: static and dynamic loads of cars; average gross train weight and loaded train weight; train lengths; ratio of car runs in empty and loaded condition; local speed, auxiliary mileage of locomotives.

To assess changes in operating costs with improvement or deterioration in the quality of use of rolling stock, it is necessary to perform special calculations.

To perform calculations, it is necessary to know the basic values ​​of the analyzed indicators, the estimated change in the indicator, as well as the volume of transportation work during which the change in the indicator took place.

The necessary basis for calculating the impact of rolling stock usage indicators on the cost of transportation is the calculation of the cost using the method of expense rates, which shows that the cost is calculated at fixed, well-defined values ​​of all the above indicators.

In this section, it is necessary to determine the effect of increasing the dynamic load of a loaded car by 1 ton on the cost of transportation.

To do this, use the substitution method, i.e., leave all other indicators unchanged, except for the dynamic load. All formulas, except the first (where there is an indicator), are expressed through.

Substituting the expanded value of this indicator into the formula for calculating car-hours instead

and using this technique in the future, we will obtain formulas for calculating all meters, expressed through, as shown in Table 20.

The next step is to derive a formula for the dependent part of the cost of transportation through calculations, as shown in Table 21. The calculations in the example are made using basic expense rates, but in the work it is required to use expense rates obtained according to the corresponding option.

Thus, the result () RUR. represents a dependent part of the cost of 1000 tkm of operational.

The total cost of transportation is 249.38 rubles, a conditionally constant value of 0.6 * 249.38 = 149.63 rubles. Let's write down the full cost

174.19=249.38 rub.

At = 39.9 + 1.0 = 40.9 tons, the cost of transportation will be

174.19 = 247.47 rubles

The cost reduction amounted to

100-(247,47*100)/249,38 = 0,7659 %

Thus, the total cost reduction per 1 million ton-km will be

((249.38-247.47)*106)/1000 = 1910 rub.

Table 4.1 - Calculation of meters through

	Meters	Expense rate, rub.
	Carriage-km (?nS)
	Carriage clock (?nt)
	Lokomotivo-km (?MS)
	Locomotive clock (?Mt)
	Brigade hours (?Bt)
	kW*hour (kg standard fuel) (E(T))
	Freight shipments (?Go)
	Dispatched wagons (?no)
	Gross ton-km (?рlbr)

Table 4.2 - Calculation of meters through

	Meters	Expense rate, rub.	Calculation of the meter per 1000 tkm net	Amount of expenses, rub.
	Carriage-km (?nS)
	Carriage clock (?nt)
	Lokomotivo-km (?MS)
	Locomotive clock (?Mt)
	Brigade hours (?Bt)
	kW*hour (kg conventional fuel) (E(T))
	Locomotive hours of shunting work (?MSman)
	Freight shipments (?Go)
	Dispatched wagons (?no)
	Gross ton-km (?рlbr)
Total dependent expenses

5. DETERMINATION OF INCREASED COST RATES FOR OPERATIONAL WORK METERS

Integrated expenditure rates (UCR) represent unit costs attributable to individual types of operational work and are calculated using unit expenditure rates. They are used to determine the costs associated with specific types of work. For example, when a shunting locomotive operates for one hour, the following is consumed: the working time of the locomotive driver, fuel, the locomotive wears out, depreciation is charged on the locomotive, the wages of the drafting team are spent, which, together with the locomotive, performs the shunting work. To take into account all these expenses, a calculation scheme is drawn up, where Using previously calculated rates and the values ​​of the corresponding meters, the total value of dependent costs per unit of operational work is determined.

Table 5.1 - List of consolidated expense rates by option

Name	Option number
		odd
Freight traffic
1. 1 hour of train downtime (electric traction)
2. 1 hour of train downtime (thermal traction)
3. 1 train-kilometer (electric traction)
4. 1 train-kilometer (thermal traction)
5. 1 km of single electric locomotive travel
6. 1 km of single diesel locomotive travel
7. 1 hour of diesel locomotive shunting work
Passenger traffic
8. 1 hour of downtime of a passenger train (electric traction)
9. 1 hour of downtime of a passenger train (thermal traction)
10. 1 train-km of passenger train (electric traction)
11. 1 train-kilometer passenger train (thermal traction)

To calculate aggregated expense rates, use the calculation schemes given in tables 23-26. The unit expense rates for 1 crew-hour of a locomotive crew in passenger traffic should be taken into account in the calculations: 358.25 rubles. (electric traction), 408.42 rub. (thermal engine).

Table 5.2 - Calculation of EUR for 1 hour of train downtime (freight traffic)

Table 5.3 - Calculation of EUR for 1 hour of train downtime (passenger traffic)

Accept the norms for the expenditure of energy resources for the locomotive’s own needs during idle times:

for electric locomotives - 98-105 kW*hour,

for diesel locomotives - 40-43 kg conventional. fuel.

Table 5.4 - Calculation of URS per 1 train-kilometer (freight traffic)

Meter name		Meter size	Expenses, rub.
1. Car clock
2. Carriage-km
3. Locomotive clock
4. Lokomotivo-km
5. Brigade watch loc. brigades
6. KW*hour (kg standard fuel)
8. Tkm gross of wagons and locomotives

Table 5.5 - Calculation of URS per 1 train-kilometer (freight traffic)

Meter name		Meter size	Expenses, rub.
1. Carriage-km
2.Car clock in motion (passenger movement)
3. Locomotive clock
4. Lokomotivo-km
5. Brigade watch loc. brigades
6. KW*hour
7.Tkm gross of wagons and locomotives

The amount of energy resource consumption per 1 km of train travel is determined by the formula

where E is electricity consumption in kW*hours for a given train weight;

Specific electricity consumption per 10,000 tkm gross, kW*h

(Table 19);

Specific electricity consumption for 1 hour of inactivity (1 km of conventional mileage), kW*h;

Conditional mileage of the locomotive.

Table 5.6 - Calculation of EUR for 1 km of single locomotive travel

The average speed of a single following locomotive is assumed to be 15% lower than the sectional speed of freight trains.

Calculate the rate of consumption of energy resources using the formulas given in the scheme for calculating the EUR per 1 train-km, substituting the weight of the locomotive instead of the weight of the train.

Table 5.7 - Calculation of EUR for 1 hour of shunting operation of a locomotive with freight trains

Meter name		Meter size	Expenses, rub.
1. Car clock
2. Carriage-km
3. Locomotive clocks for shunting locomotives
4. Lokomotivo-km
5. Crew watch maneuver. brigades
6. Kg conv. fuel
7. Brigado watch will make up. brigades

For all options, the unit expense rates for calculating the consolidated expense rate for 1 hour of operation of a shunting locomotive are taken from Table 5.8.

Table 5.8 - Unit expense rates for calculating the EUR for 1 hour of operation of a shunting locomotive

The amount of locomotive-kilometers performed by a shunting diesel locomotive per hour corresponds to the average speed at which the diesel locomotive operates, which is assumed to be 7-9 km/h. The fuel consumption rate for 1 hour of shunting work for all options is 48 kg. The length of the shunting cut is assumed to be 8-10 cars.

CONCLUSION

Our life does not stand still. In order to always remain at the proper level, you need to constantly develop yourself. During the course work, knowledge on calculating the cost of transportation using the expense rate method was consolidated; calculation of single and consolidated expense rates; the influence of indicators of the use of rolling stock on the cost and operating costs of roads was determined; The nomenclature of income and expenses by type of activity of JSC Russian Railways is considered, a full description of one of the items of the expense item “Provision of freight transportation services” is given.

In the practical part of the course work, 12 unit expense rates for electric traction were calculated. With the help of which you can see all the costs associated with the movement of electric traction. After which the cost of freight transportation was calculated using the expense rate method, its value was 249 kopecks per 10 tariff t-km. Then the influence of the quality of use of rolling stock on the cost of transportation was determined. For this, we found a dynamic load, it was 39.9 tons. After increasing the dynamic load by 1 ton. the cost of transportation was 247 kopecks. for 10 tariff t-km. The reduction in costs per 1 million t-km amounted to 1,910 rubles.

At the end of the course work, aggregated expense rates for operational work meters are calculated. They are used to determine the costs associated with specific types of work.

BIBLIOGRAPHY

1. Nomenclature of income and expenses by type of activity of JSC Russian Railways. - JSC Russian Railways, 2007.

2. Cost of railway transportation: Textbook for universities. [Text] transport / N.G. Smekhova, A.I. Kuporov, Yu.N. Kozhevnikov and others; Ed. N.G. Smekhova and A.I. Kuporova. - M.: Route, 2003. - 494 p.

3. Zhuravel A.I. Cost of railway transportation. [Text] - Novosibirsk: SGUPS Publishing House, 2000. - 304 p.

4. Antonova V.D. Calculation of unit expense rates and the cost of transportation on the railway [Text] / Guidelines for completing course work. - Ekaterinburg: UrGUPS, 1999.

5. Order of the Ministry of Transport of the Russian Federation dated August 17, 2007 N 124 “On approval of the Procedure for maintaining separate accounting of income, expenses and financial results by type of activity, tariff components and enlarged types of work of the open joint-stock company “Russian Railways”. Registered with the Ministry of Justice of the Russian Federation on September 27, 2007. Registration No. 10196. (Appendix No. 1 “Nomenclature of income and expenses by type of activity of JSC Russian Railways”).

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Introduction

Operating costs– these are justified and documented costs of an enterprise for the production and sale of the entire volume of products, for a certain period of time, in accordance with regulatory documents on the composition of costs, including cost.

Economic definition of cost- This is the monetary expression of the cost of a unit of goods, including the cost of only the necessary item.

Also cost price for railway transport are operating costs per unit of production.

In general, for railways, the cost is determined by 3 types of products:

Cost of the given work. A unit of production is taken to be 10 ton-kilometers. (With 10tkm pre).

There are several main methods for determining cost:

1. direct calculation method

2. expense rate method

3. specific gravity method

4. method of influence coefficients.

Direct calculation method.

Purpose of the method:

used for practical cost calculations in railway transport, the method is the most accurate, but requires a large amount of computational work, the initial information is:

· Expenses by cost items, reporting form 7-u.

· Volume and quality indicators used to distribute indirect costs. The method is based on dividing costs into direct and indirect.

Essence of the method:

For each type of product, direct costs are summed up with the share of indirect costs attributed to this type of product. We divide the total amount of costs by the volume of work and get the cost price.

Expense rate method.

Purpose of the method:

Used for planning, cost forecasting, assessing the impact of quality indicators on costs, for technical and economic calculations to assess changes in train and operational work.

Less accurate than the direct calculation method, but dramatically reduces the amount of computational work.

Based on the division of expenses into dependent and semi-fixed.

The essence of the expense rate method:

Calculations are performed in 2 stages.

1. calculation of expense rates

2. cost calculation.

Method of specific gravity.

The method is used only to assess the impact of quality indicators on cost. It is based on the method of expense rates, which means on the classification of expenses depending on the volume of work.

1. Cost shares associated with each meter. (γ i (γ ∑ nS , … γ up).

2. Qualitative indicators and standards necessary for calculating meter values. (α pore gr, R d, S in ...)

3. The changed value of the indicator, the dependence on which we are studying.

This method allows you to find the answer to 2 questions: what will happen to the cost when the indicators change and by how much it changes.

Influence coefficient method.

Used to assess the impact of quality indicators on cost.

The initial information is:

1. Costs associated with meters (E ∑ nS, E ∑ nt, ... E Og, E zav, E up, E o).

2. The original (base) and changed value of the indicator, the dependence on which we are studying. (α pore 0, α pore ’ (P gr 0, P gr ’).

This method is less accurate than all others due to the need for rounding of calculations, but it reduces the amount of computational work.

When used skillfully with others and the ability to attract the necessary information, this method does not lose on accuracy.

The purpose of this course work is to study the basic principles of determining cost, classification of current costs, features of determining the cost of railway transportation, methods of calculating costs and the scope of their application, the main ways to reduce costs, the influence of transportation volume on costs.

Calculation of a number of expense rates.

1.1Methodology for calculating expense rates.

The expense rate method is based on the dependence of expenses on the volume of transportation. All dependent expenses are grouped around a number of meters. Determination of cost occurs in two stages.

At the first stage, expense rates are determined based on reporting data (1). Calculation of unit expense rates is carried out based on dependent expenses. In addition to expenses for the main items, expenses from among the main expenses common to all places of their occurrence are taken into account:

where are operating costs for the j-th item (in terms of dependent costs);

j – number of the dependent cost item;

The actual value of the meter for the billing period.

Coefficient of accrual of basic expenses common to all cost centers (2):

where - road costs in terms of labor costs excluding the wage fund for general and basic expenses, common to all places where costs arise (in terms of dependent expenses () labor costs excluding the wage fund for general and basic expenses, common to all cost locations);

Operating expenses for the j-th expense item are the main common costs for all cost locations (in terms of dependent expenses).

The grouping of cost items by meters in freight and passenger traffic, taking into account the share of dependent costs for average network conditions, is given in the attribution of costs by items of nomenclature to expense rates.

The calculation of the expense rate is carried out in a table of the form (Table 1):

Table 1

1.2 Calculation of a number of expense rates

It is necessary to calculate a number of expense rates: car-km, car-hour, lok-km, lok-hour, lok-hour of shunting work, based on the specified information on costs for items of nomenclature and the values ​​of the meters given in the appendices.

1. Calculation

2200 million vag-km (Appendix 2)

Article No.	Share of dependent expenses	Basic expenses	Dependent expenses	Basic general expenses	Total expenses
in payroll	in the rest	Total	Payroll	Rest	in payroll	in the rest		Sum
					6=4-5	7=2*5	8=6*3		10=7*9	11=7+8+10
	0,5	0,5						0,38
	0,3	1,0
	0,85	1,0
	0,8	1,0
	0,8	1,0	-	-	-	-	-	-	-
	0,75	1,0
	0,75	1,0
	0,75	1,0
	0,2	0,2
	0,6	1,0
	0,8	1,0
	1,0	1,0
	0,6	0,8

Calculated using formula (1)

2. Calculation

where - car-km, =2200 million car-km

S В – average daily mileage of a freight car (Appendix 2), S В =280 km

Article No.	Share of dependent expenses	Basic expenses	Dependent expenses	Basic general expenses	Total expenses
in payroll	in the rest	Total	Payroll	Rest	in payroll	in the rest		Sum
					6=4-5	7=2*5	8=6*3		10=7*9	11=7+8+10
	0,0	1,0						0,38
	0,0	1,0
	1,0	1,0
	1,0	1,0
	0,8	1,0

3. Calculation

where is the locomotive-km at the head of the train, =34600 thousand lok-km

The total auxiliary mileage of the electric locomotive, as a percentage of the mileage at the head of the train, = 22.5% (0.225).

Article No.	Share of dependent expenses	Basic expenses	Dependent expenses	Basic general expenses	Total expenses
in payroll	in the rest	Total	Payroll	Rest	in payroll	in the rest		Sum
					6=4-5	7=2*5	8=6*3		10=7*9	11=7+8+10
	0,75	1,0						0,38
	0,90	1,0
	0,75	1,0

4. Calculation

where - locomotive-km at the head of the train, = 34600 thousand lok-km,

Linear auxiliary mileage of an electric locomotive, as a percentage of the mileage at the head of the train, = 17% (0.17).

Average daily mileage of an electric locomotive = 690 km.

2. Expense rates.

3. Specific weights of expenses.

4.Influence coefficients.

47. Method of expense rates, its essence and significance.

The method is based on the connection of expenses with certain measures of work. Its essence is the sum of the products of expenditure rates and the value of the corresponding meter.

Based on the values ​​of expense rates and costing meters, dependent expenses are determined, and in order to determine the full cost, it is necessary to add independent expenses.

The expense rate is the cost price of the corresponding meter in terms of expenses depending on the volume of work (transportation).

For example, the consumption rate for 1 wagon-km (l ns) of freight cars is determined:

The scheme for calculating the cost of transportation is as follows:

	Meter	Expendable rate, rub.	Formulas for calculating meters for 1000 mkm	Expenses, rub.
			or
			Total per 1000 mkm

This is a scheme for calculating the cost of freight transportation.

When determining the cost of passenger transportation, the following are taken into account: nH dv (car-hours in motion – 2 a); instead of O (freight dispatch), the P meter (dispatched passengers) is used, i.e.

The significance of the method is that when the quality indicators of the use of rolling stock change, you can always determine the change in cost, i.e. expenses.

48. Planning costs for fuel and electricity.

Fuel and electricity costs are planned for:

Train traction;

For other needs.

Fuel and electricity for train traction are calculated based on the volume of work in mkm gross (excluding mkm gross of locomotives) and the rate of fuel or electricity consumption per meter of 10,000 mkm gross.

The conversion of natural fuel into conventional fuel is carried out using coefficients that take into account the caloric content of conventional fuel (for conventional fuel, fuel with a combustion heat of 1000 kcal/kg is used).

Fuel and electricity for other needs are planned for:

Heating of carriages (vag-day);

For refrigerated rolling stock (diesel generator power);

Heating of buildings (1m 3);

Operation of alarm and communication devices;

Equipment;

Territory lighting;

Station signals;

COMPUTER, etc.

49. Planning costs for materials and other costs.

Material costs are planned as follows:

1.According to the established volume of work and cost standards per unit of the corresponding work volume meter (mkm gross, lok-km, vag-km, vag-day, etc.). This is how expenses for current repairs of rolling stock and its maintenance are planned @ 65%

2.According to the previously calculated contingent of workers and cost standards per employee (working clothes, special soap, discount on the cost of uniforms, travel allowances and daily allowances, for lighting hand lamps, etc.) @ 10%

3.According to the availability of existing equipment and cost standards per unit (for the current maintenance of tracks and structures, contact networks, power lines, signaling and communication devices, etc.) @ 15%;

4.According to the number of enterprises of different classes and cargo, cost standards for each of them, general economic expenses of enterprises (divisions and departments of railways) @ 10%.

Other expenses are expenses that are difficult to attribute to other elements:

Payment of bills for work and services to other organizations;

Allowances for the traveling nature of work;

Postage, office expenses;

Employee stipend;

Centralized expenses: paramilitary security, publication manual. materials, schedules, reference books, etc. - are distributed by the central control center in proportion to the given mkm along the roads.

Repair Fund;

- % for short-term bookmaker;

Payments for insurance of enterprise property, % of its value (0.15%).

50. Planning of depreciation charges.

Annual depreciation charges are determined according to norms (quotas) as a percentage of the book value (initial or replacement):

Thus, q p depends on the book value of the PF and their service life.

51. Social insurance contributions and their planning.

They plan in the amount of 26% of the payroll (or wages).

Social insurance contributions are a system of material support for workers in the event of disability, old age and other cases:

Spa treatment;

Organization of recreation;

Medical nutrition;

Pensions, etc.

52. The main factors influencing the cost of rail transportation.

The cost of transportation is influenced by a number of important factors:

1.Volume of transportation;

2. Structure of transportation (freight and passenger – share);

3.Qualitative indicators of the use of rolling stock;

4. STP events;

5.Use of fixed assets;

6.Saving materials and energy resources;

7. FB level (capital-labor ratio);

53. The main ways to reduce the cost of rail transportation.

1.Increase in transportation volumes;

2.Increasing the share of freight traffic in the total volume of traffic;

3.Improving the quality indicators of the use of rolling stock;

4. STP events;