Tatiana Nikolaevna Pomazunova
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Tatyana Vladimirovna Kotova
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Elena Vladimirovna Chernikina
Production cost is an important indicator of the industrial and economic activity of the organization. The amount of profit and profitability depends on cost optimization. The cost reflects all aspects of the enterprise: the degree of equipment of the production, operating capacity, material and labor resources. The article studies the aspects of analysis and cost optimization for the railway infrastructure in the Russian Federation. There have been revealed shortcomings in current practice for Distance of civil water supply and drainage facilities. The technique of optimization of cost analysis for the infrastructure of JSC "Russian Railways" is under consideration. The article offers an algorithm for cost-benefit analysis taking into account the peculiarities of railway transport under cost optimization. The authors highlight main factors affecting the costs of linehaul cargo railway transport, study stages of implementation of the cost analysis methods, which considers peculiarities of the railway transport. It can be inferred that using cost analysis methods the enterprise can control all costs as well as factors influencing them, which will help to find reserves for reducing costs and upgrading the quality of services offered by the Distance.The use of cost-benefit analysis methodology, taking into account the peculiarities of rail transport comply with the requirements of internal control in managing costs.
THE EFFECT OF APPLICATION OF STRATEGIC COST ANALYSIS METHODS ON MAKING DECISIONS OF PRODUCTION IN SUDANESE INDUSTRIAL FIRMS.
