title: Ð£ÑÐµÑÐ½Ð¾-Ð°Ð½Ð°Ð»Ð¸ÑÐ¸ÑÐµÑÐºÐ¾Ðµ ÑÐ¾Ð¿ÑÐ¾Ð²Ð¾Ð¶Ð´ÐµÐ½Ð¸Ðµ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸ Ð³ÑÑÐ·Ð¾Ð¿ÐµÑÐµÐ²Ð¾Ð·Ð¾Ðº Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ Ð¶ÐµÐ»ÐµÐ·Ð½Ð¾Ð´Ð¾ÑÐ¾Ð¶Ð½Ð¾Ð³Ð¾ ÑÑÐ°Ð½ÑÐ¿Ð¾ÑÑÐ°
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Accounting and analytical support for the formation of the cost of cargo transportation in railway transport organizations
Creators: name: ÐÐ°ÑÐºÐµÐ²Ð¸Ñ, ÐÐ½Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ð¹ ÑÑÐµÑ
Ð°Ð½Ð°Ð»Ð¸Ð·
ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÑ
Ð³ÑÑÐ·Ð¾Ð²ÑÐµ Ð¿ÐµÑÐµÐ²Ð¾Ð·ÐºÐ¸
Ð¼ÐµÑÐ¾Ð´Ñ ÐºÐ°Ð»ÑÐºÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸
ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ ÑÑÐµÑÐ°
management accounting
analysis
cost
freight transportation
costing methods
accounting efficiency

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description: This work is devoted to the formation of the cost of freight transportation in the organization of the railway transport sector. Purpose of the work: to identify problems in the formation of the cost of freight transportation in the accounting and analytical procedures of organizations in the sphere of railway transport. Research objectives: â identify the specifics of management accounting in organizations engaged in railway transportation; â consider the structure and dynamics of the rail freight transportation industry; â conduct an analysis of the financial and economic activities of Eurosib SPb-TS JSC and the process of forming the cost of rail freight transportation; â give recommendations to improve the efficiency of the process of forming the cost of transportation and evaluate the effectiveness of the proposed measures. The work was carried out on the basis of Eurosib SPb-TS JSC, where a significant part of the material was collected to analyze data on the structure of expenses for the main activity. As a result, management accounting in organizations in the sphere of railway freight transportation was characterized and methods of cost calculation were considered. An analysis of the effectiveness of management accounting of Eurosib SPb-TS JSC was carried out, problems were identified, for each of which recommendations were given to improve the efficiency of management accounting. The results obtained have practical application in the activities of organizations engaged in rail transportation. Processing and analysis of financial reporting data of Eurosib SPb-TS JSC was carried out using the MS Office package (Excel).