Model of calculation of the cost of acquisition of access to objects of city passenger infrastructure with accounting of the participation of transport construction enterprises in their development processes

Bereza Ivan
graduate student, Institute of Market Problems and Economic and Environmental Studies of the National Academy of Sciences of Ukraine. E-mail:leno4ka@ukr.net

Mishchenko Maksym
Doctor of Economic Sciences, Professor, Dnipro national university of Railway Transport. E-mail:leno4ka@ukr.net

Cite this article:

Bereza I., Mishchenko M., (2018) Model of calculation of the cost of acquisition of access to objects of city passenger infrastructure with accounting of the participation of transport construction enterprises in their development processes. Ed.: М.D. Baldzhy (ed.-in-ch.) and others [Systema pensiinoho zabezpechennia Ukrainy ta yevrointehratsiini protsesy; za red.: М. D. Baldzhy (gol. red.)], Scientific Bulletin of the Odessa National Economic University (ISSN 2313-4569), Odessa National Economics University, Odessa, No. 11(263), pp. 30-44.

Abstract

The necessity of perfection of methodology of tariff formation for passenger urban transport, based on measures on development of transport infrastructure and the role of enterprises of transport construction in these processes is substantiated. The high level of depreciation of fixed assets is highlighted. The main problem of setting fees for the use of urban passenger infrastructure is that the necessity to pay carriers for the economic benefits that they generate is not always understood and not by everyone. The methodical approaches to operational analysis of costs are improved, which, unlike existing ones, is based on the nonlinear dependencies of costs, the profit of construction organizations on the reproduction of transport infrastructure objects, which allows us to find the optimal "cost-benefit" ratio, according to which decisions are justified on the expediency of realization of reproductive activity. In seven European countries introduced a so-called two-element structure of the tariff with fixed and variable components. The first one is determined by means of dependencies between the planned needs of the carrier and constant expenses for the use of objects of the city passenger infrastructure. The variable is determined by the use of network resources. One element is calculated based on the actual operating distance, ie, the charge is directly proportional to the actual use of the intensity of operational activity. It is in the one-element structure that most marginal expenditures are determined on the basis of statistical data, which greatly simplifies the methodology for determining their level. However, the significant disadvantage of the one-element structure is the low level of substantiation of part of fixed-term expenditures. Further development of methodological approaches to determining the effectiveness of the management system for reproduction activity of transport infrastructure objects was obtained on the basis of indicators of assessing the effectiveness of performing certain functions of transport construction enterprises through the development of a generalized indicator for a comprehensive assessment of the effectiveness of the processes of managing the reproduction of fixed assets.

Keywords

urban passenger transport, rolling stock, tariff, cost of transportation, urban transport companies, transport construction, economic efficiency.

JEL classification: С520; R490

UD classification: 657.631

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