Boila L. Accounting and control of costs for freight transportation by rail.

An object – Expenses of main activity of rail transport related to freight service. A purpose – Development of theoretical, methodic and organization principles of accounting and control of expenses for realization of freight service according to modern demands of management at rail transport. Methods – Dialectic and synthetic approach, theoretical generalization, grouping, comparison, abstraction, concretizations, analogies, inductions, formalizations, simulation. Results – There was determined the modern status of accounting and control at companies of rail transport and there were motivated the ways of their improvement. Novelty – There was offered the cost accounting system of operation and auxillary activity of rail transport by selected centers of costs and spheres of responsibility, with goal to increase the efficiency of management. Put into practice by: Uzhhorod Board of Rail Transport of STBA “Lviv Railway”, financial service of STBA “Lviv Railway”, wagon sector service of STBA “Lviv Railway”, at educational process of Ternopil National Economic University. Sphere – accounting and control on the enterprises of rail transport.