The object of the research is a process of forming of costs of passenger transportations by railway transport. The objective of dissertation research is scientific grounding and development of theoretical and methodical basis and practical recommendations concerning formation and definition economically reasonable prime cost of passenger railway transportations in present environment. Methods of research: dialectical, historic and evolutionary, theoretical generalization, method from abstract to concrete, system analyses etc. Novelty of the results consists in development organizational and matrix method of determination of prime cost of passenger railway transportations. The method is grounded on operational-spatial- time paradigm of prime cost forming depending on operations of integrated technological process of moving of passenger train on a certain route (pre-train, train, after-train), places of origin (stations, section, others places), components (infrastructural, train station, locomotive maneuvering,, carriage) and operations of traffic process (initial, final, movement). The main principles of forming and definition of prime cost of passenger transportations are determined. The structure of the prime cost of the passenger transportations by railway is offered. In comparison to the excising one it contains basic and prospective components. Each component consists of constant and periodic parts, which contain infrastructural, train station, locomotive main, locomotive maneuvering, carriage components with the division of costs on initial, end and movable operations. This research explains the main point of the economically reasonable prime cost of the passenger transportations by railway. It takes into account the requirements of standards, norms, technological regulations, the conditions of the delivery of transport services of the determined quantity and quality, which contain technical and technological, economic, natural and other features of transportation, and which also make impossible the redistribution of actual costs between kinds and units of products by averaging. Methodical basics of formation of the economically reasonable prime cost of the passenger transportation by railway are worked out which are based on the usage of the organizational matrix model. The method of estimation of efficiency determination of economically reasonable prime cost of passenger transportations is improved, it is grounded on the basis of partial, universal, situational, situationally selective approaches that allows to estimate economic, social, technical efficiency of calculating of economically reasonable prime cost on different levels.
