home
Ayurveda
Spending rate. Aggregate cost method

Spending rate. Aggregate cost method

20.01.2021

consumption rate rolling stock

Unit cost rates are specific costs per unit of one or another operational meter. The principal feature is that when determining these unit costs, only those costs that are directly related to the size of the meter are taken into account, i.e. are dependent on the value of the meter.

The degree of dependence of expenses under the article on the meter can be different. In a number of cases, all expenses of an article change with a change in the meter.

In other cases, not all costs under the item depend on the meter. For the purposes of calculating expenditure rates on the basis of special studies, the share of dependent costs is indicated, which are accepted for calculation.

The calculation of unit expenditure rates (e) is made according to the formula:

where - dependent costs for items linked to the i-th meter, rub.;

The value of the i-th meter.

The amount of dependent costs by items 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 the statistical reporting if it does not provide for the required meter. For example, to calculate the expenditure rate for 1 hour of work of a locomotive crew, the number of hours worked by train locomotive crews per year is required. There is no such record of statistics. The operating 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 work time of the crews (for the reception and delivery of a locomotive, etc.).

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

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

Table 2.1 - List of unit expenditure rates

Name of meters
Freight traffic
1. Car-kilometres


4. Locomotive-km (thermal traction)




9. Freight shipment

Passenger traffic



All types of movement
14. kWh of electricity
15. Kg of reference fuel
16. Tkm gross

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

Table 2.2 - Calculation of contingent costs associated with the mileage of freight wagons

	Direct expenses, thousand rubles	Shares of contingent costs	Dependent expenses, thousand rubles
	including FOT	Payroll and social needs	other expenses	deductions for social needs	other expenses
Maintenance of freight cars at stations (st. 2015)
Checking the correct loading and securing of goods in passing trains (Article 1006)
Maintenance and current repair of containers

The unit cost rate per 1 wagon-km of a freight wagon will be:

where is the coefficient that takes into account the costs common to all places of occurrence, to be taken equal to 0.4 for all farms;

Mileage of freight cars, vag-km.

Other unit expenditure rates are calculated similarly.

Table 2.3 - Calculation of contingent costs associated with wagon-hours of freight wagons of the working fleet

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

The unit cost rate for 1 wagon-hour of a freight wagon will be:

where - wagon-hours of freight wagons.

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	Shared expenses	Dependent expenses, thousand rubles
	including FOT		electricity	other expenses	Social contributions needs	electricity	other expenses


Capital 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 cost rate per 1 locomotive-km will be:

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

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

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

where - locomotive-hours of train electric locomotives in freight traffic.

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

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

where - brigade-hours of locomotive crews.

Table 2.7 - Calculation of contingent costs associated with a freight shipment

The unit cost rate for 1 freight shipment will be:

where is the number of shipments.

Table 2.8 - Calculation of contingent costs associated with the departure of a freight wagon

Name of expense items and number	Direct expenses, thousand rubles	Shares of dependents expenses	Dependent expenses, thousand rubles
	including FOT	Payroll and social needs	Other expenses	Social contributions	Other expenses


Preparation of freight wagons for transportation (Article 1004)
Preparation of containers for transportation (Article 1005)
Loading and unloading operations carried out for structural divisions of the railway. transport (art. 1012)
Provision of services (works) to consignors and consignees, incl. structural divisions of the railway transport (art. 1013)
Current repair of empty wagons in preparation for loading (Article 6001)
Adaptation of freight wagons for special transport (Article 1032)
Washing of covered and isothermal wagons (item 1030)
Preparation of tanks for loading (Article 1031)

where is the number of sent freight wagons.

Table 2.9 - Calculation of dependent costs associated with the mileage of passenger cars (excluding electric and diesel trains)

Name of expense items and number	Direct expenses, thousand rubles	Shares of contingent costs	Dependent expenses, thousand rubles
	Incl. FOT	Payroll and social needs	other expenses	deducted on social needs	other expenses


Maintenance (TO-1) at the points of formation and turnover and current uncoupling repair of passenger cars plying in long-distance traffic (item 6601)
Maintenance (TO-2) of long-distance passenger cars (item 6603)
Maintenance (TO-3) of long-distance passenger cars (item 6605)
Depot repair of passenger cars, except for luggage, plying in long-distance traffic (item 6607)
Depot repair of baggage cars (item 6609)


Maintenance (TO-1) and current uncoupling repair of passenger cars plying in suburban traffic at points of formation and turnover (Article 6602)
Maintenance (TO-2) of passenger cars (item 6604)
Maintenance (TO-3) of passenger cars plying in suburban traffic (item 6606)
Depot repair of passenger cars plying in suburban traffic (item 6608)
Repair with the change of elements of wheel pairs of passenger cars (item 6613)

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

Table 2.10 - Calculation of contingent costs associated with wagon-hours of passenger cars

Name of expense items and number	Direct expenses, thousand rubles	Shares of contingent costs	Dependent expenses, thousand rubles
	including FOT	Payroll and social needs	other expenses	deductions for social needs	other expenses

Overhaul of passenger cars (except for baggage cars) plying on long-distance routes (Article 6610)
Overhaul of baggage cars (item 6612)
Overhaul of passenger carriages operating in suburban traffic (item 6611)
Depreciation of long-distance passenger carriages, except for baggage carriages (item 4029)
Depreciation of passenger cars operating in suburban traffic (Article 5029)
Depreciation of baggage cars (item 4031)

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

Name of expense items and number	Direct expenses, thousand rubles	Shares of contingent costs	Dependent expenses, thousand rubles
	including FOT	Payroll and social needs	other expenses	deductions for social needs	other expenses

Long-distance passenger transportation

Escort of baggage cars (art. 4005)
Maintenance of wagons in long-distance passenger trains (Article 4019)
Outfitting of long-distance passenger cars (Article 4020)
Passenger transportation in the suburbs message
Maintenance (TO-1) of passenger cars en route (Article 2005)
Maintenance of wagons in commuter passenger trains (Article 5019)
Outfitting of passenger cars plying in suburban traffic (Article 5020)

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

Name of expense items and number	Direct expenses, thousand rubles	Shares of contingent costs	Dependent expenses, thousand rubles
	including electricity	electricity	other expenses	electricity	other expenses

Operation of electric locomotives in freight traffic (Article 3101)
The work of electric locomotives in the economic movement (Article 3102)
The work of electric locomotives on maneuvers in freight traffic (Article 3103)
Operation of long-distance electric locomotives (Article 3110)
Operation of electric locomotives on maneuvers in passenger traffic (long-distance traffic) (Article 3112)
Operation of electric locomotives in suburban traffic (Article 3111)
Operation of electric locomotives on maneuvers in passenger traffic (suburban traffic) (Article 3112)

*) Of the costs of all the listed items, only the cost of electricity is taken.

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

Name of expense items and number	Direct expenses, thousand rubles	Shares of contingent costs	Dependent expenses, thousand rubles
	including FOT	FOT and social. needs	other expenses	deductions for social needs	other expenses

Freight transportation







Long-distance passenger transportation

Single change of track superstructure materials, replenishment and replacement of ballast (item 2102)
Welding and grinding of rails (Article 2130)
Current repair of fixed assets of rail trains (item 2131)
Capital repairs of the track superstructure (item 2110)
Capital repairs of subgrade and artificial structures (item 2111)
Water supply and sewerage (Art. 2220)
Passenger transportation in suburban traffic

Single change of track superstructure materials, replenishment and replacement of ballast (item 2102)
Welding and grinding of rails (Article 2130)
Current repair of fixed assets of rail welding trains (item 2131)
Capital repairs of the track superstructure (item 2110)
Capital repairs of subgrade and artificial structures (item 2111)
Water supply and sewerage (Art. 2220)

Table 2.14 - Single expenditure rates

Name of meters	Designation
Freight traffic
1. Car-kilometres
2. Car-hours of freight cars of the working fleet
3. Locomotive-km (electric traction)
4. Locomotive-km (thermal traction)
5. Locomotive clock (electric traction)
6. Locomotive clock (heat traction)
7. Team hours of locomotive crews (electric traction)
8. Crew-hours of locomotive crews (thermal traction)
9. Freight shipment
10. Dispatched freight wagon
Passenger traffic
11. Car-km of passenger cars (without electric and diesel trains)
12. Car-hours of passenger cars
13. Car-hours of passenger cars in motion (maintenance)
All types of movement
14. kWh of electricity
15. Kg of reference fuel

Introduction

Operating costs- these are reasonable and documented costs of the 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 the 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.

Same way cost for rail transport is the operating cost per unit of output.

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

The cost of the given work. 10 ton-kilometers is taken as a unit of production. (From 10tkm pref).

There are several main methods for determining the cost:

1. direct calculation method

2. cost rate method

3. method of specific gravity

4. method of influence coefficients.

Method of direct calculation.

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:

· Costs by cost items, reporting form 7-y.

· Volumetric and qualitative indicators used to allocate indirect costs. The method is based on the division of costs into direct and indirect.

The essence of the method:

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

Cost rate method.

Purpose of the method:

It is used for planning, cost forecasting, assessing the impact of quality indicators on the cost, 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.

It is based on the division of expenses into dependent and conditionally fixed.

The essence of the cost rate method:

Calculations are performed in 2 stages.

1. calculation of expenditure rates

2. cost calculation.

Specific gravity method.

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

1. Weights of costs associated with each meter. (γ i (γ ∑ nS , … γ yn).

2. Qualitative indicators and standards necessary for calculating the values of the meter. (α then 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 how much it changes.

Influence coefficient method.

Used to assess the impact of quality indicators on the cost.

The source information is:

1. Expenses associated with meters (E ∑ nS, E ∑ nt, ... E Og, E head, E up, E o).

2. The initial (basic) and changed value of the indicator, the dependence on which we are studying. (α pore 0, α pore ’ (Р gr 0 , Р gr ’).

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

When used skillfully with others and being able to bring in the necessary information, this method does not lose out on accuracy.

The purpose of this course work is to study the basic principles of determining the cost, classifying current costs, the features of determining the cost of rail transportation, methods for calculating the cost and their scope, the main ways to reduce costs, the impact of traffic on the cost.

Calculation of a number of expenditure rates.

1.1Methodology for calculating expenditure rates.

The cost rate method is based on the dependence of costs on the volume of traffic. All expenses in terms of dependencies are grouped around a number of meters. The determination of the cost takes place in two stages.

At the first stage, expenditure rates are determined according to reporting data (1). Calculation of unit expenditure rates is carried out according to dependent expenditures. At the same time, 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 - operating costs for the j-th item (in terms of dependent costs);

j is the number of the dependent cost item;

The actual value of the meter for the billing period.

The accrual factor for the main costs 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 cost centers (in terms of dependent costs () labor costs excluding the wage fund for general and basic expenses, common to all cost centers);

Operating expenses for the j-th item of expenses of the main general expenses for all places of occurrence (in terms of dependent expenses).

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

The calculation of the expenditure rate is made in the table of the form (Table 1):

Table 1

1.2 Calculation of a number of expenditure rates

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

1. Calculation

2200 million wag-km (Appendix 2)

article number	Share of contingent costs	Basic expenses	Dependent costs	Basic general expenses	Total expenses
in the payroll	in the rest	Total	FOT	Rest	in the 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 by formula (1)

2. Calculation

where - car-km, \u003d 2200 million car-km

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

article number	Share of contingent costs	Basic expenses	Dependent costs	Basic general expenses	Total expenses
in the payroll	in the rest	Total	FOT	Rest	in the 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 - locomotive-km at the head of the train, \u003d 34600 thousand lok-km

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

article number	Share of contingent costs	Basic expenses	Dependent costs	Basic general expenses	Total expenses
in the payroll	in the rest	Total	FOT	Rest	in the 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, \u003d 34600 thousand lok-km,

Linear auxiliary mileage of the electric locomotive, in % of the mileage at the head of the train, = 17% (0.17).

The average daily mileage of an electric locomotive, = 690 km.

Assignment for control work

The control work is designed to consolidate the theoretical material on the course "Cost of transportation on railways" and acquire the necessary practical skills in solving specific technical and economic problems to determine, allocate and analyze costs and calculate the full cost of the main activities in railway transport.

The purpose of the test is to teach students how to calculate the cost of the main activities of railway transport, the technique for determining and analyzing the impact of changes in quality indicators and traffic volume on costs and the cost of transportation. An important result of its implementation is the assimilation of the relationship between the volume of traffic, quality indicators and costs and the cost of transportation; consolidation of knowledge on the calculation of the cost of the main activities, the acquisition of independent work skills.

The control work consists of five calculation tasks:

1. Calculation of the cost of freight transportation by the method of unit cost rates.

2. Economic assessment of the impact of changes in the qualitative indicators of the use of rolling stock on the cost of transportation.

3. Determination of the impact of changes in the volume of traffic on the cost of transportation.

4. Determination of the costs of the electric locomotive depot for the current repair of locomotives.

Exercise 1

Calculation of the cost of freight transportation using the cost rate method

The calculation of the cost of transportation by the method of expenditure rates is carried out in two stages.

On the first the calculation stage determines the cost rates. To do this, road costs depending on the size of traffic (according to individual items of the nomenclature of costs) are divided into a number of groups, each of which is associated with a specific meter. By dividing the costs of each group by the average road level of the meter, the cost rate is obtained. In this control work, all expenditure rates are set, except for one. The cost rate per "car-hour" should be calculated independently.

At the second stage, for specific operating conditions, calculation meters are calculated for a given amount of work (usually per 1000 t-km net); by summing the products of the corresponding meters by the expenditure rates, dependent expenditures are determined. A fixed percentage of dependent costs is found to be conditionally fixed costs. The sum of dependent and semi-fixed costs gives the total costs for a given amount of work (per 1000 t-km net). In conclusion, by dividing the total costs by the volume of cargo turnover (1000 t-km net) and multiplying by 10 t-km net, the cost of 10 t-km net is determined.

Guidelines

Cost rate calculation

The cost rate per "car-hour" of freight fleet cars is determined by dividing the annual costs associated with this meter by the "car-hours" meter. Annual expenses include depot repairs and depreciation of freight wagons and containers.

Freight car-clock

where ånS is the mileage of the freight fleet wagons, wagon-km;

24 – time, h;

S in - the average daily mileage of a loaded wagon, km. The initial data for calculating the expenditure rate are given in Table. 12.

Calculation of meter costs per 1000 tkm net:

1. Car-kilometres:

where a gr is the ratio of the empty run of wagons to the loaded run;

2. Wagon clock:

where ∑ nS – wagon-kilometers of freight wagons run, vag-km;

S in - the average daily mileage of the car, km / day.

3. Locomotive kilometers:

å MS =å NS×(1+ ),

- coefficient of auxiliary run to run at the head.

Freight train mileage:

where is the volume of freight traffic, t-km gross;

Q b p is the average gross weight of a freight train, i.e.

The volume of freight traffic:

1000+g t×å nS,

where g t is the tare weight of the freight car, t/car;

å nS – wagon-kilometers run by freight wagons, wag-km.

4. Locomotive clock of train locomotives:

where å MS l is the linear mileage of locomotives, lok-km;

S l - the average daily mileage of the locomotive, km / day.

Linear mileage of locomotives:

å MS l =å NS×(1+b l),

where å NS – freight train mileage, train-km;

b l is the ratio of the auxiliary linear mileage of locomotives to the mileage at the head of trains.

5. Brigade hours of locomotive crews.

The aggregated cost rate is called the costs depending on the volume of transportation per unit of operational work - per 1 train-km, 1 locomotive-km, 1 train-hour, 1 hour of shunting work, 1000 wagon-km of loaded (empty) wagons, per 1 train stop, etc.

Aggregated rates are calculated by the method of unit expenditure rates:

Not the entire amount of Ezav is determined, but only a part of it associated with a certain type of operational activity;

Not all costing meters are used;

The value of meters is calculated per unit of operational work, therefore the formulas for calculating meters differ from those used in the method of unit consumption rates;

Aggregate cost rates are used to assess the operational work of railways, which is carried out in specific transportation conditions (different types, categories of trains, series of locomotives, etc.).

The method of consolidated expenditure rates determines the impact of measures to improve the quality of operational activities on costs. For an economic assessment of the improvement in operational work, the calculation of aggregated rates is carried out for a promising analysis option with a stable throughput - per unit of train operation: per 1 train-km, 1 train-hour, 1 locomotive-hour, 1 locomotive-km of a single route, 1 train stop etc. Aggregate rates are calculated on the basis of unit cost rates and meter costs, which change as the operating situation changes.

Estimation of changes in train mileage

Produced at an aggregated cost rate per 1 train-km, which includes the costs of current and depot repairs of cars, their depreciation, maintenance of locomotive crews, energy costs, maintenance and repair costs of locomotives, part of the costs of depreciation, maintenance and repair of track devices for main roads, etc. These costs are accounted for by meters: wagon-km, wagon-hour, brigade-hour of locomotive crews, electricity consumption (reference fuel), locomotive-km, gross tonne-km of wagons and locomotives.

The method of calculation and calculation of the aggregated cost rate per 1 train-km are given in Table 5.

Expenditure rate adjustments:

e MS * - consumption rate for the "locomotive-kilometers" meter. With electric locomotive traction e MS *= e m s without c / s * K + (e MS - e m s without c / s) \u003d 20.23 * 1.421 + (21.76-20.23) \u003d 30.27 (K – correction factor, which depends on the series of the locomotive and is given in Table 2 for the “locomotive-kilometers” meter)

e MT **- consumption rate for the locomotive-hours meter.

e MT **= e MT *K = 290.67*1.799 = 522.915

Evaluation of the change in single locomotive movement

When calculating the aggregated cost rate per 1 locomotive-km of a single run, the value of the unit cost rate per 1 brigdo-hour of a locomotive crew when working on single-following locomotives is 15% lower than when working with trains.

e Mh *** - expenditure rate for the meter "team-hours of locomotive crews" when working with trains.

e Mh **** - consumption rate for the meter "brigade-hours of locomotive crews" when the locomotive is running in a single run.

e Mh \u003d e Mh * (1- β od) + 0.85 * e Mh * β od

e Mh *** \u003d e Mh / (1-0.15 * β od) \u003d 1004.84 / (1-0.15 * 0.21) \u003d 1037.522

e Mh **** = 0.85* e Mh *** = 0.85*1037.522=881.892

Estimating the change in train demurrage

When calculating the aggregated cost rate for 1 train-hour of downtime, the unit cost rate for 1 brigade-hour of a locomotive crew can be adjusted: the downtime of crews in case of an unforeseen downtime of a train (locomotive) that occurred through no fault of the locomotive crews, is paid in the amount of 50% of tariff rate of the time-based worker or in the amount of 33% of the full unit cost rate. In those cases when the number of stops changes during forced stops of the train, the costs associated with the acceleration and deceleration of the train during additional stops must be added to the costs of the train downtime. The calculation scheme and calculation of the aggregated cost rate per train-hour of downtime is given in Table 6.

Estimation of idle locomotives

When calculating the aggregated cost rate for 1 locomotive-hour of downtime, the unit cost rate for 1 brigade-hour of a locomotive brigade during downtime not provided for by the train schedule is 0.33 of the full unit cost rate.

Table 5

Methodology for calculating costs per 1 train-kilometre in freight traffic

Meter name	Expenditure rate, rub.	Meter Calculation Formula	Expenses for 1 train-km, rub.
			4 = 2*3
Car-kilometres			4,048
Locomotive kilometers			31,178
locomotive clock			27,714
			39,425
Gross ton-kilometers of wagons and locomotives			58,69
Energy consumption			104,619
Total:	-	-	265,674

Table 6

Methodology and calculation of costs associated with the demurrage of a freight train for 1 hour.

Meter name	Expenditure rate, rub.	Meter Calculation Formula	Expenses, rub.
On schedule	Over graphics
Locomotive kilometers			30,27	30,27
locomotive clock			522,915	522,915
Brigade watch of locomotive crews				1037,522	342,3816
Electricity consumption			197,23	197,23
Total	-	-	1787,935	1092,78

Table 7

Methodology for calculating costs per 1 locomotive-km of a single run

Meter name	Expenditure rate, rub.	Meter Calculation Formula	Costs per 1 lok-km, rub.
Locomotive kilometers			31,178
locomotive clock			23,53
Brigade watch of locomotive crews			22,02
Gross ton-kilometers of locomotives		R l * 1 = 184	3,013
Electricity consumption			33,36
Total	-	-	140,218

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Hosted at http://www.allbest.ru/

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 the methods for calculating and analyzing the cost of transportation and know the features of using individual methods in solving these problems.

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

The method of calculating costs for individual items of the nomenclature of costs;

Cost rate method.

It is expedient to apply the method of unit cost rates to determine the cost of transportation, both in general and by types of traction, communication, categories of trains and operations of the technological process.

Cost rates are contingent costs per meter unit. The cost rate method is based on the dependence of costs on the volume of work, expressed in various meters.

The purpose of the course work is the practical consolidation of knowledge in the field of calculating the cost of transportation by the method of cost rates, the calculation of single and aggregated cost rates, determining the impact 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 values of costs for the cost items of a conditional road, volumetric and qualitative indicators of the use of rolling stock, close to the average network values.

1. NOMENCLATURE OF EXPENSES OF THE MAIN TYPES OF ECONOMIC ACTIVITIES OF RAILWAY TRANSPORT

Expenses classifier structure 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 extended list of types of expenses:

Specific (direct production) costs,

General production expenses;

General business expenses without expenses for the maintenance of the administrative apparatus;

Expenses for the maintenance of the administrative apparatus;

Other expenses,

Current income tax and penalty costs.

The second, third and fourth grouping levels apply only to specific (direct production) costs.

The second level is the enlarged types of work.

The third level is sectoral farms.

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

The coding of the expense items is based on the assignment of items to 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 consolidated type of work, the next three characters correspond to the serial number of the article for this consolidated type of work. Codes of consolidated types of work are presented in the table.

Cost 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 the funds are planned and spent. Each article has its own title and its own meter. Each article is assigned a number consisting of 4 characters: - Enlarged works (their code).

For most items of expenditure, the Nomenclature indicates the meters that are used in planning (forecasting) and cost analysis.

The classification of costs by expense items is used in all types of accounting - management, accounting, tax, accounting under IFRS.

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

Column 1 shows the code of the expense item.

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 assigned to a resource or function. Articles-resources are marked with the code "R", articles-functions - with the code "F".

Column 6 contains a digital code that determines the primary assignment of the article to the type of activity. Activity codes are shown below.

Expenses are divided into expenses related to production and sale (expenses for ordinary activities) and other expenses.

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

Expenses for ordinary activities in Russian Railways include:

Costs for the provision of services and performance of work;

Costs for the 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 their assets under a lease agreement (in accordance with the accounting policy of Russian Railways);

The value of goods purchased for resale.

Expenses are accounted for in branches and structural subdivisions in the context of cost items and elements.

Depending on the relationship to the production process, the costs of ordinary activities are divided into those directly caused by this process (production) and general business, i.e. production and management costs. In turn, the costs directly caused by the production process are divided into specific (direct production) and general production costs. Specific (direct production) costs in the classifier are grouped by type of activity, sectoral economy, aggregated types of work (UVR), which are groups of items grouped according to a functional attribute.

General business expenses are divided into two groups:

1. General business expenses without expenses for the maintenance of the administrative apparatus;

2. Expenses for the maintenance of the administrative 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. Items-functions - items that reflect the costs of performing certain work that is part of the production support processes.

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

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

The entire set of articles-resources and articles-functions of specific (direct production) costs in the Nomenclature is divided by consolidated types of work (UVR).

The following consolidated types of work have been identified:

1. Provision of freight transportation services;

3. Locomotive traction;

4. Provision of long-distance passenger transportation services;

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

6. Repair of rolling stock;

7. Construction of railway infrastructure facilities;

8. Research and development work;

10. Other types of work.

The enlarged type of work "Provision of services for freight transportation" includes articles of the Nomenclature related to the performance of such works as:

Preparation of freight wagons and containers for cargo transportation;

Rearrangement of wagons;

Loading and unloading, receiving and issuing, 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 articles 1001-1095.

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

1. Transportation, provision of infrastructure and locomotive traction services;

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

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

2. CALCULATION OF SINGLE EXPENDITURE RATES

consumption rate rolling stock

The degree of dependence of expenses under the article on the meter can be different. In a number of cases, all expenses of an article change with a change in the meter.

The calculation of unit expenditure rates (e) is made according to the formula:

where - dependent costs for items linked to the i-th meter, rub.;

The value of the i-th meter.

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

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

Table 2.1 - List of unit expenditure rates

Name of meters

Freight traffic
1. Car-kilometres


4. Locomotive-km (thermal traction)




9. Freight shipment

Passenger traffic



All types of movement
14. kWh of electricity
15. Kg of reference fuel
16. Tkm gross

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

Table 2.2 - Calculation of contingent costs associated with the mileage of freight wagons

	Direct expenses, thousand rubles	Shares of contingent costs	Dependent expenses, thousand rubles
		including FOT	Payroll and social needs	other expenses	deductions for social needs	other expenses
Maintenance of freight cars at stations (st. 2015)
Checking the correct loading and securing of goods in passing trains (Article 1006)
Maintenance and current repair of containers

The unit cost rate per 1 wagon-km of a freight wagon will be:

where is the coefficient that takes into account the costs common to all places of occurrence, to be taken equal to 0.4 for all farms;

Mileage of freight cars, vag-km.

Other unit expenditure rates are calculated similarly.

Table 2.3 - Calculation of contingent costs associated with wagon-hours of freight wagons of the working fleet

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

The unit cost rate for 1 wagon-hour of a freight wagon will be:

where - wagon-hours of freight wagons.

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	Shared expenses	Dependent expenses, thousand rubles
		including FOT		electricity	other expenses	Social contributions needs	electricity	other expenses


Capital 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 cost rate per 1 locomotive-km will be:

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

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

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

where - locomotive-hours of train electric locomotives in freight traffic.

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

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

where - brigade-hours of locomotive crews.

Table 2.7 - Calculation of contingent costs associated with a freight shipment

Name of expense items and number	Direct expenses, thousand rubles	Shares of dependents expenses	Dependent expenses, thousand rubles
		including FOT	Payroll and social needs	other expenses	Deductions for social needs	other expenses
Special Operations for Small Shipments (Article 1007)
Acceptance for departure and delivery of goods (Article 1001)

The unit cost rate for 1 freight shipment will be:

where is the number of shipments.

Table 2.8 - Calculation of contingent costs associated with the departure of a freight wagon

Name of expense items and number	Direct expenses, thousand rubles	Shares of dependents expenses	Dependent expenses, thousand rubles
		including FOT	Payroll and social needs	Other expenses	Social contributions	Other expenses


Preparation of freight wagons for transportation (Article 1004)
Preparation of containers for transportation (Article 1005)
Loading and unloading operations carried out for structural divisions of the railway. transport (art. 1012)
Provision of services (works) to consignors and consignees, incl. structural divisions of the railway transport (art. 1013)
Current repair of empty wagons in preparation for loading (Article 6001)
Adaptation of freight wagons for special transport (Article 1032)
Washing of covered and isothermal wagons (item 1030)
Preparation of tanks for loading (Article 1031)

where is the number of sent freight wagons.

Table 2.9 - Calculation of dependent costs associated with the mileage of passenger cars (excluding electric and diesel trains)

Name of expense items and number	Direct expenses, thousand rubles	Shares of contingent costs	Dependent expenses, thousand rubles
		Incl. FOT	Payroll and social needs	other expenses	deducted on social needs	other expenses

Long-distance passenger transportation
Maintenance (TO-1) at the points of formation and turnover and current uncoupling repair of passenger cars plying in long-distance traffic (item 6601)
Maintenance (TO-2) of long-distance passenger cars (item 6603)
Maintenance (TO-3) of long-distance passenger cars (item 6605)
Depot repair of passenger cars, except for luggage, plying in long-distance traffic (item 6607)
Depot repair of baggage cars (item 6609)

Passenger transportation in suburban traffic
Maintenance (TO-1) and current uncoupling repair of passenger cars plying in suburban traffic at points of formation and turnover (Article 6602)
Maintenance (TO-2) of passenger cars (item 6604)
Maintenance (TO-3) of passenger cars plying in suburban traffic (item 6606)
Depot repair of passenger cars plying in suburban traffic (item 6608)
Repair with the change of elements of wheel pairs of passenger cars (item 6613)

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

Table 2.10 - Calculation of contingent costs associated with wagon-hours of passenger cars

Name of expense items and number	Direct expenses, thousand rubles	Shares of contingent costs	Dependent expenses, thousand rubles
		including FOT	Payroll and social needs	other expenses	deductions for social needs	other expenses

Overhaul of passenger cars (except for baggage cars) plying on long-distance routes (Article 6610)
Overhaul of baggage cars (item 6612)
Overhaul of passenger carriages operating in suburban traffic (item 6611)
Depreciation of long-distance passenger carriages, except for baggage carriages (item 4029)
Depreciation of passenger cars operating in suburban traffic (Article 5029)
Depreciation of baggage cars (item 4031)

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

Name of expense items and number	Direct expenses, thousand rubles	Shares of contingent costs	Dependent expenses, thousand rubles
		including FOT	Payroll and social needs	other expenses	deductions for social needs	other expenses

Long-distance passenger transportation

Escort of baggage cars (art. 4005)
Maintenance of wagons in long-distance passenger trains (Article 4019)
Outfitting of long-distance passenger cars (Article 4020)
Passenger transportation in the suburbs message
Maintenance (TO-1) of passenger cars en route (Article 2005)
Maintenance of wagons in commuter passenger trains (Article 5019)
Outfitting of passenger cars plying in suburban traffic (Article 5020)

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

Name of expense items and number	Direct expenses, thousand rubles	Shares of contingent costs	Dependent expenses, thousand rubles
		including electricity	electricity	other expenses	electricity	other expenses

Operation of electric locomotives in freight traffic (Article 3101)
The work of electric locomotives in the economic movement (Article 3102)
The work of electric locomotives on maneuvers in freight traffic (Article 3103)
Operation of long-distance electric locomotives (Article 3110)
Operation of electric locomotives on maneuvers in passenger traffic (long-distance traffic) (Article 3112)
Operation of electric locomotives in suburban traffic (Article 3111)
Operation of electric locomotives on maneuvers in passenger traffic (suburban traffic) (Article 3112)

*) Of the costs of all the listed items, only the cost of electricity is taken.

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

Name of expense items and number	Direct expenses, thousand rubles	Shares of contingent costs	Dependent expenses, thousand rubles
		including FOT	FOT and social. needs	other expenses	deductions for social needs	other expenses

Freight transportation







Long-distance passenger transportation

Single change of track superstructure materials, replenishment and replacement of ballast (item 2102)
Welding and grinding of rails (Article 2130)
Current repair of fixed assets of rail trains (item 2131)
Capital repairs of the track superstructure (item 2110)
Capital repairs of subgrade and artificial structures (item 2111)
Water supply and sewerage (Art. 2220)
Passenger transportation in suburban traffic

Single change of track superstructure materials, replenishment and replacement of ballast (item 2102)
Welding and grinding of rails (Article 2130)
Current repair of fixed assets of rail welding trains (item 2131)
Capital repairs of the track superstructure (item 2110)
Capital repairs of subgrade and artificial structures (item 2111)
Water supply and sewerage (Art. 2220)

Table 2.14 - Single expenditure rates

Name of meters	Designation
Freight traffic
1. Car-kilometres
2. Car-hours of freight cars of the working fleet
3. Locomotive-km (electric traction)
4. Locomotive-km (thermal traction)
5. Locomotive clock (electric traction)
6. Locomotive clock (heat traction)
7. Team hours of locomotive crews (electric traction)
8. Crew-hours of locomotive crews (thermal traction)
9. Freight shipment
10. Dispatched freight wagon
Passenger traffic
11. Car-km of passenger cars (without electric and diesel trains)
12. Car-hours of passenger cars
13. Car-hours of passenger cars in motion (maintenance)
All types of movement
14. kWh of electricity
15. Kg of reference fuel
16. Tkm gross

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

The calculation of the cost of freight transportation by the method of expenditure rates should be carried out at the unit expenditure rates calculated in Section 2, i.e. for a certain type of traction. The calculation scheme is shown in table 18.

The meaning of cost calculation using the cost rate method is to determine the amount of costs per 1,000 net ton-kilometers, depending on the indicators of the use of the rolling stock. The quality of use of the rolling stock affects the cost of meters, the calculation formulas of which are given in Table 18. Calculate the values of the 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 the cost of rolling stock operation meters per 1000 tkm net

Meter	Unit consumption. bid	Meter value per 1000 tkm	Expenses, rub.


Car-km
car clock
Gross ton-km of wagons
Train-km (= loc-km at the head of the train)
Lok-km of total mileage
Lok-km of linear mileage
locomotive clock
Brigade watch of locomotive crews
kWh of electricity (kg fuel equivalent)
Gross ton-km of wagons and locomotives
Number of shipments
Number of shipped wagons
Shunting lock clock

*) auxiliary meters

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

The aggregated cost 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 the use of rolling stock

Indicators

Options

Electric traction

Heat draft

2. The tare weight of the wagon, t

3. The ratio of the empty mileage of the car to the loaded

4. Average daily car mileage, km

5. Average daily locomotive mileage, km

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

7. Auxiliary linear run, %

8. Divisional speed, km/h

9.Percentage of conditional mileage of the locomotive

10. Average transportation distance, km

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

12.Mass of a freight train gross, t

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

14. Beat electricity (fuel) consumption per 10,000 tkm gross, kWh

15.Locomotive weight, t

16.Difference between exp and tariff

18. Loaded carriage run, km

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

20. The length of the freight train, vag.

21. The length of the passenger train, vag.

22. Passenger train gross weight, t

Having calculated with the help of unit cost rates and tables 18 and 19, the dependent costs per 1000 tkm of net operating, determine the cost of tariff ton-km. The gap between operational and tariff ton-kilometers in % is given by options in table 19.

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

Further, it is necessary to determine the total cost of tariff TKM, based on the condition that dependent costs in the total cost amount to 40% (for all options). Complete the calculation by determining the total cost of 10 tariff tkm in kopecks, as is customary in practice.

4. DETERMINATION OF THE IMPACT OF THE QUALITY OF THE USE OF ROLLING STOCK ON THE COST OF TRANSPORTATION

Any indicator that characterizes the quality of use of locomotives and wagons affects the amount of costs, however, in practice, the impact on costs of the most important indicators is assessed: static and dynamic loads of wagons; average gross train mass and laden train mass; train lengths; ratio of runs of wagons in empty and loaded condition; sectional speed, auxiliary mileage of locomotives.

To assess the change in operating costs with an improvement or deterioration in the quality of the 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 indicator changed.

The necessary basis for calculating the impact on the cost of transportation of indicators of the use of rolling stock is the calculation of the cost using the cost rate method, from which it can be seen that the cost is calculated with 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 laden wagon by 1 ton on the cost of transportation.

For this, the substitution method is used, i.e., all other indicators are left unchanged, except for the dynamic load. All formulas, except for the first one (where the indicator is present), are expressed through.

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

and using this technique in the future, we 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 based on calculations, as shown in Table 21. The calculations in the example are performed using basic cost rates, while in the work it is required to use the cost rates obtained from the corresponding option.

Thus, the result () rub. represents a dependent part of the cost of 1000 tkm of operating.

The total cost of transportation is 249.38 rubles, a conditionally constant value of 0.6 * 249.38 = 149.63 rubles. Write down the total 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 reduction in costs per 1 million ton-km will be

((249.38-247.47) * 106) / 1000 \u003d 1910 rubles.

Table 4.1 - Calculation of meters through

	Meters	Expenditure rate, rub.
	Car-km (?nS)
	Wagon-hours (?nt)
	Lokomotiv-km (?MS)
	Locomotive hours (?Mt)
	Team watch (?Bt)
	kW*h (kg ref. fuel) (E(T))

	Freight shipments (?Go)
	Dispatched wagons (?no)
	Gross ton-km (?рlbr)

Table 4.2 - Calculation of meters through

	Meters	Expenditure rate, rub.	Meter calculation per 1000 tkm net	Amount of expenses, rub.
	Car-km (?nS)
	Wagon-hours (?nt)
	Lokomotiv-km (?MS)
	Locomotive hours (?Mt)
	Team watch (?Bt)
	kW*h (kg ref. Fuel) (E(T))
	Locomotive shunting hours (?MSman)
	Freight shipments (?Go)
	Dispatched wagons (?no)
	Gross ton-km (?рlbr)
Total contingent costs

5. DETERMINATION OF ENHANCED EXPENDITURE RATES FOR MEASUREMENTS OF OPERATIONAL WORK

Consolidated cost rates (URS) are unit costs attributable to certain types of operational work and are calculated using unit cost rates. They are used to determine the costs associated with individual types of work. For example, during the operation of a shunting locomotive, the following is consumed for one hour: the working time of the locomotive driver, fuel, the locomotive wears out, depreciation is charged on the locomotive, the salary of the compilation team is spent, which, together with the locomotive, performs shunting work To take into account all these costs, a calculation scheme is drawn up, where using the previously calculated rates and the values of the corresponding meters, the total value of the dependent costs per unit of operational work is determined.

Table 5.1 - List of aggregated expenditure rates by options

Name	Variant number
		odd
Freight traffic
1. 1 hour train downtime (electric traction)
2. 1 hour of train downtime (heat traction)
3. 1 train-kilometre (electric)
4. 1 train-kilometre (thermal traction)
5. 1 km single electric locomotive
6. 1 km of a single locomotive
7. 1 hour of locomotive shunting
Passenger traffic
8. 1 hour idle passenger train (electric traction)
9. 1 hour idle passenger train (heat traction)
10. 1 train-km passenger train (electric traction)

11. 1 train-kilometre passenger train (heat traction)

To calculate aggregated expenditure rates, use the schemes for their calculation given in tables 23-26. Unit cost rates for 1 brigade-hour of a locomotive crew in passenger traffic should be taken into account: 358.25 rubles. (electric traction), 408.42 rubles. (heat thruster).

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

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

The norms for the consumption of energy resources for the locomotive's own needs during idle time should be taken:

for electric locomotives - 98-105 kWh,

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

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

Meter name	Meter value	Expenses, rub.

1. Wagon clock
2. Car-km
3. Locomotive clock
4. Lokomotivo-km
5. Team watch lok. brigades
6. kWh (kg fuel equivalent)
8. Tkm gross of wagons and locomotives

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

Meter name	Meter value	Expenses, rub.

1. Car-km
2.Wagon clock in motion (pass. movement)
3. Locomotive clock
4. Lokomotivo-km
5. Team watch lok. brigades
6. kWh
7.Tkm gross of wagons and locomotives

The cost of energy resources per 1 km of the train is determined by the formula

where E - electricity consumption in kWh for a given weight of the train;

Specific electricity consumption per 10,000 tkm gross, kWh

(table 19);

Specific electricity consumption for 1 hour of downtime (1 km of reference run), kWh;

Conditional mileage of the locomotive.

Table 5.6 - Calculation of URS per 1 km of a single locomotive movement

The average speed of a single next locomotive should be 15% lower than the sectional speed of freight trains.

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

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

Meter name	Meter value	Expenses, rub.

1. Wagon clock
2. Car-km
3. Locomotive clock of shunting locomotives
4. Lokomotivo-km
5. Team watch maneuver. brigades
6. kg conv. fuel
7. Team watch will make up. brigades

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

Table 5.8 - Unit cost rates for calculating the URS for 1 hour of operation of a shunting locomotive

The value of locomotive-kilometers performed by a shunting diesel locomotive per hour corresponds to the average speed at which the diesel locomotive operates, and 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 taken equal to 8-10 wagons.

CONCLUSION

Our life does not stand still. In order to always remain at the proper level, it is necessary to constantly develop yourself. In the course of the course work, knowledge was consolidated on the calculation of the cost of transportation by the method of expenditure rates; calculation of single and enlarged expenditure rates; the influence of indicators of the use of rolling stock on the prime cost and operating costs of roads was determined; reviewed the Nomenclature of income and expenses by type of activity of Russian Railways, a complete description of one of the items of the expense item "Provision of services for freight transportation" is given.

In the practical part of the course work, 12 unit consumption rates for electric traction were calculated. With which you can see all the costs associated with the movement of electric traction. After that, the cost of freight transportation was calculated using the cost rate method, its value amounted to 249 kopecks per 10 tariff ton-km. Then, the influence of the quality of the use of rolling stock on the cost of transportation was determined. To do this, we found the dynamic load, it amounted to 39.9 tons. After increasing the dynamic load by 1 t. the cost of transportation amounted to 247 kopecks. per 10 tariff t-km. Cost reduction per 1 million t-km amounted to 1910 rubles.

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

BIBLIOGRAPHY

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

2. The cost of rail transportation: Textbook for universities railway. [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. The cost of rail transportation. [Text] - Novosibirsk: Publishing House of SGUPSa, 2000. - 304 p.

4. Antonova V.D. Calculation of unit cost rates and the cost of transportation on the railroad [Text] / Guidelines for the implementation of the course work. - Yekaterinburg: UrGUPS, 1999.

5. Order of the Ministry of Transport of the Russian Federation of August 17, 2007 N 124 "On Approval of the Procedure for Maintaining Separate Accounting for Income, Expenses and Financial Results by Type of Activity, Tariff Components and Aggregated Types of Work of Open Joint Stock Company Russian Railways". Registered with the Ministry of Justice of the Russian Federation on September 27, 2007. Registration N 10196. (Appendix No. 1 "Nomenclature of income and expenses by type of activity of Russian Railways").

Hosted on Allbest.ru

Spending rate. Aggregate cost method

Send your good work in the knowledge base is simple. Use the form below

Similar Documents