| Issue |
MATEC Web Conf.
Volume 239, 2018
Siberian Transport Forum - TransSiberia 2018
|
|
|---|---|---|
| Article Number | 08019 | |
| Number of page(s) | 5 | |
| Section | Transport Economics and Finance | |
| DOI | https://doi.org/10.1051/matecconf/201823908019 | |
| Published online | 27 November 2018 | |
Cost accounting in transport companies
Moscow State University of Civil Engineering, Yaroslavskoye shosse, 26, Moscow, 129337, Russia
* Corresponding author: 22969@mail.ru
The article shows that the main task of business development related to transport is obtaining of the required financial result while observing cost optimization for efficient management of these expenses. It is noted that among the existing means of optimizing expenditures, the main ones are methods of constant expenditure management, such as control and accounting, planning, as well as a number of measures aimed at reduction of expenses. The utility of detailing expenditures and allocating rationalized costs from them has been substantiated. The problems that hinder the construction of a productive cost management system are noted.
© The Authors, published by EDP Sciences, 2018
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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