Andreyeva M. The long distance passenger railway transportation cost price calculation for the tariffs purposes

The object of the research. The process of the long distance passengers transportations cost price calculation, that is the basis of the tariffs imposing process. The objective of the research. The development of theoretical grounds and methodological approach to the cost price of the long distance passengers transportations calculation in different types of trains and cars including different distance of travel. The methods of research and instruments. Methods of the industrial and economic activity analysis, of the dynamics and the events development tendencies determination, method of the logical grounding of the way of expenditures distribution and indexes generalization. The theoretical and practical results. Mechanism of the cost price of the long distance passengers transportations calculation that is being differentiated according to the train and car types, distance and tariff components has been elaborated. Scientifically-grounded approach to the tariffs imposing and expenditure administrating system has been suggested. Possibilities of the economical analysis and planning of the financial and economic activity of the passengers railway transportations has been deepened. The novelty of the results. Improvement of the present and elaboration of the new theoretical and practical regulations as for the cost price of the long distance passengers transportations calculation in the purposes of tariff building. The degree of introduction. Applied to the Main Financial-Economic Administration of Ukrzaliznytsia, at the Ukrainian State Academy of Railway Transport. The sphere of application. The branch of transport.