Polishko T. Management of expenses at enterprises of the railway transport.

Costs of the enterprises of a railway transport and them structural subdividings. To develop theoretical and scientific - practical fundamentals of perfecting of the economic mechanism of cost management. Methods of a research are the analysis, grouping, synthesis, theoretical generalization, correlative and regression. The strategic purposes of management of subdividings are formulated, the inconsistencies between them are certain. Are investigated a condition and tendencies of a modification of costs influencing to them the factors, the correlation model of costs for carriages is designed. The technique of optimum distribution of overhead charges is developed. The technique of an evaluation of a management efficiency by costs on Pridneprovskaja and Odesskaja railway roads is introduced. An orb of use is the railway transport.