Three Seas Economic Journal (Dec 2020)
METHODICAL ASPECTS OF CIVIL PASSENGER TRAFFIC COSTING
Abstract
Costing is defined as a means of determining the size of the expenditures per unit of production (works, services). The opinions of the scientists on the procedure of costing and, in particular, of the services of motor transport enterprises engaged in civil passenger traffic are reported. The normative documents used by motor transport enterprises while drawing up transportation costing and tariff imposing are considered. The estimation of expenses is carried out and the scheme of tariff formation by the motor transport enterprise is developed. It is determined that costing depends on the correct planning of the transportation prime cost, which is calculated based on the data on the planned volumes of passenger traffic by motor transport enterprises. It is established that there is no single list of articles for passenger traffic costing, as the motor transport enterprise has its activity characteristics, so it individually defines this list in the Order on Accounting Policy. It should be noted that for correct calculation it would be appropriate to regulate it with normative documents with the implementation of the classification of enterprises into groups according to their activity profile. Such a normative document would make it possible to reliably justify tariff imposing by a particular motor transport enterprise. It is found out that the data of surveys of passenger flows are quite relative, so without a clear definition of the number of transported passengers, it is impossible to calculate either the reliable prime cost of transportation or to form a reasonable tariff. Passenger traffic costing as well as cost accounting requires special attention because tariffs of the motor transport enterprise are formed based on the calculated prime cost. The study showed that at present the activity of many motor transport enterprises is unprofitable, which is caused by the high prime cost of passenger traffic and will require another increase in fares. The article aims to consider the methodological approaches to passenger traffic costing, to analyze the cost structure of the motor transport enterprise to identify shortcomings and provide proposals for cost optimization and ensure their profitable operation. Methodology. To achieve this goal, the necessary tools of scientific research methods are used: dialectical method of cognition – to clarify the meaningful characteristics of expenditures and calculate the cost of production (works, services); observation – to study the state and trends of cost changes and the order of tariff formation by motor transport enterprises; grouping and economic analysis of costs –to process analytical information for further use while making management decisions aimed at ensuring profitable activity; causal relationships, concretization – to determine the information needs of users on costs; systematization and generalization – to develop proposals for improving the methods of cost accounting and traffic costing. Practical results. Based on the analysis, the normative method of costing as an effective means of cost management and ensuring the rational use of resources of the motor transport enterprise is determined. Value/originality. It is established that clear accounting of the number of transported passengers is required to determine the reliable prime cost of transportation and form reasonable transportation tariffs.
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