title: ÐÐ½Ð°Ð»Ð¸Ð· ÑÐ°ÑÑ Ð¾Ð´Ð¾Ð² ÐºÐ°Ðº Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½Ñ ÑÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ ÑÑÑÐ°ÑÐµÐ³Ð¸Ð¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐ Â«Ð¡ÐÐÐÐÂ»)
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: Cost analysis as a tool for implementing the organizationâs financial strategy (as an example SC Â«NW suburban passenger companyÂ»)
Creators: name: ÐÐ¼ÐµÐ»ÑÑÐ½Ð¾Ð², ÐÐ½ÑÐ¾Ð½
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: 2020
Subjects: ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ ÑÑÑÐ°ÑÐµÐ³Ð¸Ñ
Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ°ÑÑ Ð¾Ð´Ð¾Ð²
Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ñ Ð·Ð°ÑÑÐ°Ñ
Ð¿Ð°ÑÑÐ°Ð¶Ð¸ÑÑÐºÐ¸Ðµ Ð¿ÐµÑÐµÐ²Ð¾Ð·ÐºÐ¸
financial strategy
analysis of costs
optimization of costs
passenger transport

description: ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° Ð°Ð½Ð°Ð»Ð¸Ð·Ñ ÑÐ°ÑÑÐ¾Ð´Ð¾Ð² ÐºÐ°Ðº Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÑ ÑÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ ÑÑÑÐ°ÑÐµÐ³Ð¸Ð¸ Ð½Ð° (Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐ Â«Ð¡ÐÐÐÐÂ»). ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: 
1. ÐÐ·ÑÑÐ¸ÑÑ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð°ÑÐ¿ÐµÐºÑÑ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ ÑÑÑÐ°ÑÐµÐ³Ð¸Ð¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ. 
2. ÐÑÐ¾Ð²ÐµÑÑÐ¸ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ°ÑÑÐ¾Ð´Ð¾Ð² Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ ÑÑÐµÑÑ Ð¶ÐµÐ»ÐµÐ·Ð½Ð¾Ð´Ð¾ÑÐ¾Ð¶Ð½ÑÑ Ð¿Ð°ÑÑÐ°Ð¶Ð¸ÑÑÐºÐ¸Ñ Ð¿ÐµÑÐµÐ²Ð¾Ð·Ð¾Ðº Ð² Ð¿ÑÐ¸Ð³Ð¾ÑÐ¾Ð´Ð½Ð¾Ð¼ ÑÐ¾Ð¾Ð±ÑÐµÐ½Ð¸Ð¸ ÐÐ Â«Ð¡ÐÐÐÐÂ». 
3. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°ÑÑ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¿Ð¾ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÐ°ÑÑÐ¾Ð´Ð¾Ð² ÐÐ Â«Ð¡ÐÐÐÐÂ». 
Ð Ð°Ð±Ð¾ÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð² ÐÐ¾Ð¼Ð¸ÑÐµÑÐµ Ð¿Ð¾ ÑÐ°ÑÐ¸ÑÐ°Ð¼ Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³Ð°, (ÐºÐ¾ÑÐ¾ÑÐ¾Ð¼Ñ Ð¿Ð¾Ð´Ð¾ÑÑÐµÑÐ½Ð° ÐÐ Â«Ð¡ÐµÐ²ÐµÑÐ¾-ÐÐ°Ð¿Ð°Ð´Ð½Ð°Ñ Ð¿ÑÐ¸Ð³Ð¾ÑÐ¾Ð´Ð½Ð°Ñ Ð¿Ð°ÑÑÐ°Ð¶Ð¸ÑÑÐºÐ°Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸ÑÂ»), Ð³Ð´Ðµ ÑÐ¾Ð±Ð¸ÑÐ°Ð»Ð°ÑÑ Ð·Ð½Ð°ÑÐ¸ÑÐµÐ»ÑÐ½Ð°Ñ ÑÐ°ÑÑÑ ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ð°: Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸, Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾Ð¿ÑÐ°Ð²Ð¾Ð²ÑÐµ Ð°ÐºÑÑ, ÑÐµÐ³ÑÐ»Ð¸ÑÑÑÑÐ¸Ðµ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸, ÑÐ¸ÑÑÐµÐ¼Ð° ÑÑÐµÑÐ° Ð·Ð°ÑÑÐ°Ñ. ÐÑÐ» Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ, Ð²ÑÑÐ²Ð¸Ð²ÑÐ¸Ð¹ Ð¿Ð»Ð°ÑÐµÐ¶ÐµÑÐ¿Ð¾ÑÐ¾Ð±Ð½Ð¾ÑÑÑ Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾ÑÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ. Ð¢Ð°ÐºÐ¶Ðµ Ð±ÑÐ» Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½ÑÐ½ÑÐ¹ ÑÐ°ÐºÑÐ¾ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ°ÑÑÐ¾Ð´Ð¾Ð², Ð¾Ð¿ÑÐµÐ´ÐµÐ»Ð¸Ð²ÑÐ¸Ð¹ ÑÑÐ°ÑÑÐ¸ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸Ð¸ Ð¸ Ð¿ÐµÑÐµÑÐ°ÑÑÐ¾Ð´Ð°. Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð±ÑÐ»Ð° Ð¿Ð¾ÑÑÑÐ¾ÐµÐ½Ð° Ð¼Ð¾Ð´ÐµÐ»Ñ Ð»Ð¸Ð½ÐµÐ¹Ð½Ð¾Ð¹ ÑÐµÐ³ÑÐµÑÑÐ¸Ð¸ Ð¸ ÑÐ¿ÑÐ¾Ð³Ð½Ð¾Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ñ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ñ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¿Ð¾ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð·Ð°ÑÑÐ°Ñ Ð½Ð° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ðµ ÑÐµÐºÑÑÐ¸Ñ Ð¸ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»ÑÐ½ÑÑ ÑÐµÐ¼Ð¾Ð½ÑÐ¾Ð² Ð·Ð° ÑÑÐµÑ Ð¿Ð¾Ð¸ÑÐºÐ° Ð±Ð¾Ð»ÐµÐµ Ð²ÑÐ³Ð¾Ð´Ð½ÑÑ ÑÐµÐ½Ð¾Ð²ÑÑ ÑÑÐ»Ð¾Ð²Ð¸Ð¹, Ð½Ð° Ð°ÑÐµÐ½Ð´Ñ Ð¿Ð¾ÑÑÐµÐ´ÑÑÐ²Ð¾Ð¼ Ð¿ÑÐ¸Ð¾Ð±ÑÐµÑÐµÐ½Ð¸Ñ ÑÐ¾Ð±ÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¿Ð¾Ð´Ð²Ð¸Ð¶Ð½Ð¾Ð³Ð¾ ÑÐ¾ÑÑÐ°Ð²Ð°.
description: The given work is devoted to cost analysis as a tool for implementing a financial strategy (as an example SC Â«NW Suburban passenger companyÂ». The research set the following goals: 
1. Studying the theoretical aspects of the formation of the financial strategy of the enterprise. 
2. Analyzing the costs of the railway passenger transportation company in the suburban traffic of SZPPK JSC. 
3. Develop measures to optimize costs of example SC Â«NW Suburban passenger companyÂ» 
The work was carried out in the Tariff Committee of St. Petersburg (which reports to North-West Suburban Passenger Company JSC), where a significant part of the factual material was collected: company statements, basic legal acts regulating the companyâs activities, cost accounting system. A comprehensive analysis of the enterprise was carried out, which revealed the solvency and financial stability of the enterprise. A coefficient factor analysis of expenditures was also carried out, which determined the items of saving and overspending. As a result, a linear regression model was built and company performance indicators were predicted. Measures have been developed to optimize the costs of ongoing and overhauls by searching for more favorable price conditions for rent through the acquisition of its own rolling stock.