consumption rate rolling stock

Unit expense rates represent specific costs per unit of a particular operational meter. The fundamental feature is that when determining these unit costs, only those costs that are directly related to the value of the meter are taken into account, i.e. are dependent on the size of the meter.

The degree to which expenses per item depend on the meter may vary. In some cases, all expenses of an item change with a change in the meter.

In other cases, not all expenses for an item depend on the meter. For calculation purposes expense rates Based on special studies, the share of dependent expenses is indicated, which are taken into account.

Calculation of unit expense rates (e) is made using the formula:

where are dependent expenses on items linked to the i-th meter, rub.;

The value of the i-th meter.

The amount of dependent expenses by item is established on the basis of the reporting data of the road (department) for the year. The values ​​of the meters are taken from the statistical reporting of the road (department) or calculated on the basis of statistical reporting if the required meter is not included in it. For example, to calculate the expense rate for 1 hour of work of a locomotive crew, the number of hours worked by train locomotive crews per year is required. Statistics do not keep such records. The operating time of locomotive crews can be determined by dividing the total linear mileage of locomotives by the sectional speed and adding to the result the additional operating time of the crews (for receiving and handing over the locomotive, etc.).

In economic practice, several dozen expenditure rates are calculated. This work provides for the calculation of a certain number of them, most often used in the analysis of current costs.

Table 1 contains a list of unit expense rates that must be calculated by the student depending on the option number (even or odd).

Table 2.1 - List of unit expense rates

Name of meters
Freight traffic
1. Carriage-kilometers
4. Lokomotivo-km (heat traction)
9. Freight shipment
Passenger traffic
All types of movement
14. KWh of electricity
15. Kg of standard fuel
16. Tkm gross

Expenses for the relevant items are given in Appendix A. Operational performance indicators are presented in Appendix B.

Table 2.2 - Calculation of dependent costs associated with the mileage of freight cars

	Direct expenses, thousand rubles.	Shares of dependent expenses	Dependent expenses, thousand rubles.
	incl. Payroll	Payroll and social needs	other expenses		contributions for social needs	other expenses
Maintenance of freight cars at stations (Article 2015)
Checking the correct loading and securing of cargo on passing trains (Article 1006)
Maintenance and current repairs of containers

The unit expenditure rate per 1 car-km of a freight car will be:

where is the coefficient taking into account costs common to all places of occurrence, take equal to 0.4 for all farms;

Mileage of freight cars, vag-km.

The remaining unit expense rates are calculated similarly.

Table 2.3 - Calculation of dependent costs associated with car-hours of freight cars of the working fleet

Name of expense items and number	Direct expenses, thousand rubles.	Shares of dependents expenses	Dependent expenses, thousand rubles.
	incl. Payroll	Payroll and social needs	other expenses		contributions for social needs	other expenses
Current repair of freight cars with uncoupling (TR-2) (item 6002)
Depot repair of freight cars (item 6004)
Depreciation of freight cars (Article 1034)
Overhaul of freight cars
Scheduled routine maintenance of containers (item 6052)
Overhaul of containers (item 6053)
Repair with replacement of elements of wheel pairs of freight cars

The unit expense rate for 1 car-hour of a freight car will be:

where are the car hours of freight cars.

Table 2.4 - Calculation of dependent costs associated with the mileage of locomotives in freight traffic (electric traction)

Name of expense items and number	Direct expenses, thousand rubles.	Additional expenses	Dependent expenses, thousand rubles.
	incl. Payroll		electricity	other expenses		Social contributions needs	electricity	other expenses
Major types of repairs of electric locomotives operating in freight traffic (Article 6103)
Current types of repair of electric locomotives operating in freight traffic (Article 6102)
Maintenance of electric locomotives operating in freight traffic (Article 6101)

The unit consumption rate for 1 locomotive-km will be:

where is the locomotive-km of electric locomotives in freight traffic.

Table 2.5 - Calculation of dependent costs associated with locomotive hours of electric train locomotives in freight traffic

The unit expense rate for 1 locomotive hour (for tables 2.6 and 2.7) will be:

where is the locomotive hours of electric train locomotives in freight traffic.

Table 2.6 - Calculation of dependent costs associated with crew-hours of electric locomotive crews in freight traffic

The unit expense rate for 1 crew-hour (for tables 2.8 and 2.9) will be:

where are the crew hours of locomotive crews.

Table 2.7 - Calculation of dependent costs associated with cargo shipment

The unit expense rate for 1 cargo shipment will be:

where is the number of freight shipments.

Table 2.8 - Calculation of dependent costs associated with the departure of a freight car

Name of expense items and number	Direct expenses, thousand rubles.	Shares of dependents expenses	Dependent expenses, thousand rubles.
	incl. Payroll	Payroll and social needs	Other expenses		Social contributions	Other expenses
Preparation of freight cars for transportation (Article 1004)
Preparation of containers for transportation (Article 1005)
Loading and unloading operations carried out for structural divisions of the railway. transport (Article 1012)
Provision of services (work) to shippers and consignees, incl. structural divisions railway transport (Article 1013)
Current repairs of empty cars in preparation for loading (Article 6001)
Adaptation of freight cars for special transportation (Article 1032)
Washing of covered and isothermal cars (item 1030)
Preparation of tanks for filling (Article 1031)

where is the number of freight cars sent.

Table 2.9 - Calculation of dependent costs associated with mileage passenger cars(without electric and diesel trains)

Name of expense items and number	Direct expenses, thousand rubles.	Shares of dependent expenses	Dependent expenses, thousand rubles.
	Incl. Payroll	Payroll and social needs	other expenses		Deduction on social media needs	other expenses
Maintenance (TO-1) at formation and turnover points and current uncoupling repairs of long-distance passenger cars (Article 6601)
Maintenance (TO-2) of long-distance passenger cars (Article 6603)
Maintenance (TO-3) of long-distance passenger cars (Article 6605)
Depot repairs of passenger cars, except baggage cars, running on long-distance routes (item 6607)
Depot repair of baggage cars (item 6609)
Maintenance (TO-1) and current uncoupling repairs of passenger cars running in suburban traffic at formation and turnover points (Article 6602)
Maintenance (TO-2) of passenger cars (item 6604)
Maintenance (TO-3) of passenger cars running in suburban services (Article 6606)
Depot repairs of passenger cars running in suburban traffic (station 6608)
Repair with replacement of elements of wheel pairs of passenger cars (item 6613)

where is the mileage of passenger cars, vag-km.

Table 2.10 - Calculation of dependent costs associated with car-hours of passenger cars

Name of expense items and number	Direct expenses, thousand rubles.	Shares of dependent expenses	Dependent expenses, thousand rubles.
	incl. Payroll	Payroll and social needs	other expenses		contributions for social needs	other expenses
Overhaul of long-distance passenger cars (except baggage cars) (Article 6610)
Overhaul of baggage cars (item 6612)
Overhaul of passenger cars running on suburban routes (item 6611)
Depreciation of long-distance passenger cars, except baggage cars (Article 4029)
Depreciation of passenger cars running in suburban traffic (item 5029)
Depreciation of baggage cars (item 4031)

Table 2. 11 - Calculation of dependent costs associated with car-hours of passenger cars in motion

Name of expense items and number	Direct expenses, thousand rubles.	Shares of dependent expenses	Dependent expenses, thousand rubles.
	incl. Payroll	Payroll and social needs	other expenses		contributions for social needs	other expenses
Long-distance passenger transportation
Escort of baggage cars (Article 4005)
Maintenance of cars in long-distance passenger trains (Article 4019)
Equipment for long-distance passenger carriages (Article 4020)
Passenger transportation in the suburbs. message
Maintenance (TO-1) of passenger cars en route (Art. 2005)
Maintenance of wagons in commuter passenger trains (Article 5019)
Equipment for passenger cars running in suburban traffic (Article 5020)

Table 2.12 - Calculation of dependent costs associated with kW*hours of electricity*)

Name of expense items and number	Direct expenses, thousand rubles.	Shares of dependent expenses	Dependent expenses, thousand rubles.
	incl. electricity	electricity	other expenses	electricity	other expenses
Operation of electric locomotives in freight traffic (Article 3101)
Operation of electric locomotives in economic traffic (Article 3102)
Operation of electric locomotives during maneuvers in freight traffic (Article 3103)
Long-distance operation of electric locomotives (Article 3110)
Operation of electric locomotives during maneuvers in passenger traffic ( long distance) (Article 3112)
Operation of electric locomotives in suburban traffic (station 3111)
Operation of electric locomotives during maneuvers in passenger traffic (suburban traffic) (Article 3112)

*) Of the expenses of all listed items, only electricity costs are taken.

Table 2.13 - Calculation of dependent costs associated with gross ton-km of wagons and locomotives

Name of expense items and number	Direct expenses, thousand rubles.	Shares of dependent expenses	Dependent expenses, thousand rubles.
	incl. Payroll	Payroll and social needs	other expenses		contributions for social needs	other expenses
Freight transport
Long-distance passenger transportation
Single change of track superstructure materials, replenishment and replacement of ballast (station 2102)
Works on welding and grinding of rails (art. 2130)
Current repair of fixed assets of rail trains (Article 2131)
Major types of repairs of the upper track structure (station 2110)
Major types of repairs of the subgrade and artificial structures (Article 2111)
Water supply and sewerage (Article 2220)
Passenger transportation in suburban traffic
Single change of track superstructure materials, replenishment and replacement of ballast (station 2102)
Works on welding and grinding of rails (art. 2130)
Current repair of fixed assets of rail welding trains (Article 2131)
Major types of repairs of the upper track structure (station 2110)
Major types of repairs of the subgrade and artificial structures (Article 2111)
Water supply and sewerage (Article 2220)

Table 2.14 - Unit expense rates

Name of meters	Designation
Freight traffic
1. Carriage-kilometers
2. Car hours of freight cars in the working fleet
3. Lokomotivo-km (electric traction)
4. Lokomotivo-km (heat traction)
5. Locomotive clock (electric traction)
6. Locomotive clock (thermal engine)
7. Crew hours of locomotive crews (electric traction)
8. Brigade clock of locomotive crews (thermal engines)
9. Freight shipment
10. Dispatched freight car
Passenger traffic
11. Carriage-km of passenger cars (without electric and diesel trains)
12. Car hours of passenger cars
13. Car hours of passenger cars in motion (maintenance)
All types of movement
14. KWh of electricity
15. Kg of standard fuel

Railway products - transportation; types of products - transportation of goods and passengers; transportation by type of traction, messages, trains.

Product cost- this is the monetary expression of the enterprise’s costs for its production and sale of products.

On railways ah determine the cost of 10 pax-km. As a rule, when planning, the cost of 10 paskm is determined by the method of direct calculation according to cost items and elements.

However, to assess the impact of quality indicators (average daily mileage of a passenger car, route speed, passenger car population) on C10pas-km, the method of unit expense rates is used.

Expense rates– these are dependent costs per unit of calculation (calculation) meter (this method is most often used in calculations).

The essence of this method is as follows.

4) calculations are carried out only for costs depending on the volume of transportation

5) the calculation is carried out for a conditional volume of transportation - 1000 pas-km (i.e. 1000 pas are transported per 1 km) for the convenience and accuracy of calculations;

6) 3) for the amount of work completed, i.e. transportation of 1000 passengers per km requires wagons and locomotives and volumetric indicators of wagons and locomotives.

Calculation meters per 1000 passenger-km are determined as follows.

Carriage-kilometers of passenger cars are calculated by dividing passenger-kilometers by the population of the passenger car: ∑nS=1000/Рн

Carriage-hours of passenger fleet cars are determined by dividing car-kilometers by the average daily mileage of a car and multiplying the result by 24: ∑nН=24: ∑nS/Sв

To solve some problems, it is advisable to calculate this meter as the sum of carriage-hours in motion and carriage-hours idle at the point of registration and turnover: ∑nН=∑nS/Uм+tо∑nS, where

Um – route speed of passenger trains, km/h

Dispatched passengers

Calculation of the cost of transportation using expense rate methods is carried out in tabular form - this is a convenient and low-labor calculation method.

By changing, for example, the population, you can influence vag-km. An increase in car population will lead to a decrease in car mileage (vag-km). The same goes for route speed.

the population of the car pH = / determines the filling of passenger cars. Determined by dividing passenger-km completed by passenger-km vag-km. An increase in the average population is an important factor in reducing the cost of passenger transportation. For example. An increase in population by 1% reduces the cost of passenger transportation by more than 0.5%. The population of a car is influenced by the structure of the car fleet and the actual use of seats in cars of various types.

Similarly, the influence of other quality indicators can be reflected.

Thus, quality indicators affect C1000pas-km, C10pas-km.

When applying this method, expense rates are calculated and adjusted according to passenger transportation for each meter, determine the costs of the meters to perform a certain passenger turnover (for this, the technical and economic features of these transportations are identified - type of traction), locomotive series, composition of the car fleet, etc.). To determine the cost, the calculated values ​​of the meters are multiplied by the corresponding expense rates and operating costs are determined for each group. Then these costs are summed up and costs depending on the size of the movement are obtained. By adding to them the corresponding costs, independent of the size of movements (conditionally constant), we calculate the total amount of operating costs necessary to carry out a given volume of transportation. By dividing the total amount of expenses by the volume of transportation, the cost of passenger transportation is determined for various categories trains and types of cars.

The amount of conditionally fixed expenses is determined by the established percentage of the dependent ones. The sum of dependent and conditionally fixed (independent) costs gives the total cost of a given volume of work (per 1000 passenger-km). By dividing the total amount of operating costs by the volume of transportation, the cost of transportation is determined.

The purpose of this method is an economic assessment of the impact of quality indicators on the cost of 10 paskm.

The advantages of the method are a significant reduction in computational work while achieving a satisfactory degree of calculation accuracy. The scope of its application is technical and economic calculations.

The advantages of this method are a significant reduction in counting work.

Table 12

Operational performance indicators

, t/car

Indicator	IN-
Ratio of empty to loaded mileage
Average daily mileage of a car, km/day
Car tare weight, t/car
Train gross weight, t
Ratio of auxiliary mileage of locomotives to mileage of leading trains
Local speed of a freight locomotive, km/h
Coefficient taking into account additional operating time: k- locomotive crews k 1- conductors
Share of mileage of prefabricated trains in the total mileage of freight trains
Local speed of movement of prefabricated trains, km/h
Ratio of linear auxiliary run to run at the head of the train
Average daily mileage of a locomotive, km/day
Time spent on shunting work, locomotive-hours/1000 car-km
Locomotive weight R l, T
Electricity consumption rate per 1000 gross t-km, kWh
Average distance of cargo transportation L gr, km
Average weight of cargo shipment d, T
Share of cargo sent from this road j
Time spent on shunting work Cm, locomotive-h/1 loaded or unloaded wagon

Table 13

Expense rates, rub.

Calculation of expense rates:

The expense rate per “car-hour” of freight cars is determined by dividing the annual costs associated with this meter by the “car-hour” meter. Annual expenses include costs for depot repairs and depreciation of freight cars and containers.

Freight fleet car hours

∑nH = ∑nS * 24 / Sв

where ∑nS is the mileage of freight cars, wagon-km;

24 - time, h;

Sв - average daily mileage of a loaded wagon, km.

l nh = (st.169 + st.172 + st.175 + st.176) / ∑nH

The costs associated with the “crew-hour of locomotive crews” meter include the costs of wages of locomotive crews in freight and economic traffic, as well as part of the costs common to all sectors of the economy (deductions for social needs, vacation pay, labor protection costs etc.).

To determine the expense rate, the above amount of expenses is divided by the duration of work of locomotive crews, which is calculated using the formula

∑NH = ∑MSl * 1.5 / Vuch + ∑MSl * 2 / Vuch,

where ∑MSл, ∑MSл – linear mileage of the train, respectively, in freight and

economic traffic, locomotive-km;

Vuch, Vuch - local speed of the train, respectively

in freight and economic traffic, km/h;

1.5; 2 - coefficient taking into account the additional work time of locomotive crews in freight and economic traffic, respectively.

l NH = (st.42 + st.43) / ∑NH

Expenses common to all sectors of the economy are taken for all options to be equal to 39% of the wage fund of locomotive crews in freight and economic traffic (for electric locomotive crews).

Calculation of measurement costs

Carriage-kilometers of freight cars traveled per 1000 t/km net

∑nS = 1000 (1 + a) / Р,

where a is the coefficient of empty carriage mileage, calculated

as the ratio of empty carriage runs to loaded ones;

Carriage clock

∑nh = 24 ∑nS / Sв,

where Sв is the average daily mileage of the car, km.

Locomotive kilometers ∑MS = ∑NS (1 + b),

where ∑NS – freight train mileage, train-km;

b is the ratio of the auxiliary mileage of the locomotive to

I'll run at the head of the trains.

Freight train mileage

∑NS = ∑Plbr.v / Qbr,

where ∑Plbr.v – volume freight transport, t-km gross of wagons;

Qbr – average gross weight of a freight train, i.e.

Freight volume

∑Plbr.v = 1000 + qt ∑NS,

where qt is the tare weight of the freight car, i.e.

Locomotive clock

∑MH = 24 ∑NS (1 + bл) / Sл,

where bл is the ratio of the auxiliary linear mileage of trains

locomotives to run at the head of trains;

Sл – average daily mileage of a locomotive, km.

Locomotive crew watches

∑NH = ∑NS (1 + bл) k / Vуч,

where k is a coefficient taking into account additional operating time

locomotive crews;

Vch – local speed of a freight locomotive, km/h.

6. Crew watches of train crews

∑Nh = ε ∑NSk1 / Vuch,

where ε is the share of mileage of prefabricated trains in the total mileage of freight trains

k1 – coefficient taking into account extra time,

spent by the conductor on receiving and returning trains;

Vuch – local speed of prefabricated trains, km/h.

7. Gross ton-kilometers of wagons and locomotives

∑Plbr. = ∑Plbr.v. + Pl∑NS (1 + βl),

where Pl is the mass of the locomotive, i.e.

8. Electricity consumption

∑A = α∑Plbr.v. / 1000,

where α is the rate of electricity consumption, kW*h/10,000 t-km gross.

9. Shunting locomotive clocks

∑NHm = 0.006 + ∑nS βm / 1000 + Cm∑n,

where βm – time spent on shunting work, locomotive-hours/1000

car-km;

Cm – time spent on shunting work,

locomotive-h/1 loaded or unloaded wagon;

∑n – total number of loaded or unloaded wagons.

Total number of loaded and unloaded wagons

∑n = 2 * 1000 j / Lgr P,

where j is the share of cargo sent from a given road;

Lgr – average distance of cargo transportation, km.

10. Number of freight shipments

∑O = 1000 j/d Lgr,

where d is the average weight of the cargo shipment, i.e.

The expense rate for the “car-hour” and “crew-hour of locomotive crews” meters is taken according to calculations.

Conditionally permanent expenses are accepted in the amount of 88% of dependent expenses.

The main indicators of the use of rolling stock, which significantly influence the cost of freight transportation, are the weight of the train, dynamic and statistical loads on the car, train speeds, the coefficient of empty car runs, the coefficient of auxiliary mileage of locomotives, the turnover of cars and the average daily mileage of locomotives.

The influence of quality indicators of the use of rolling stock on operating costs and production costs is complex.

For example, an increase in the load of a loaded car, as a rule, entails, under the conditions of the current length of the train, an increase in the weight of the train, and an increase in the empty mileage of cars to a loaded one results in its reduction.

However, to solve many problems related to assessing the effectiveness of organizational and other measures, it is necessary to have information about the size of the dependence of the cost of transportation on each indicator of the use of rolling stock. This dependency can be installed in various ways, in particular, using the method of expense rates.

2.2.2 Unit expense method

It is advisable to use the method of unit expense rates to determine the cost of transportation, in general and by type of traction, communication, train categories and operations technological process, assessing the impact of changes in the use of rolling stock on operating costs and other technical and economic calculations.

The formula for determining the expense rate is:

where is the expenditure rate for i-th meter, rub.; main dependent costs jth article, attributed to the i-th meter, rub.; wages under the jth article, rub.; the amount of accruals on the basic salary of basic expenses common to all sectors of the economy, share of units; value of the i-th meter, units.

The total cost of transporting goods or passengers using the expense rate method

where are the semi-fixed costs attributable to the transportation in question.

Table 2.2

Calculation table for determining the cost of freight transportation

Meter	Unit consumables Rate, rub.	Calculation formula for meters	Calculation of meters	meter size	amount of expenses
Carriage kilometers (nS)			nS= (1000/46) *1.82
Carriage hours (nT)			nT= (39.57/245) *24
Crew hours of train crews (Nh)			Nh= (0.65*0.067*1.35) / 20.5
			Plbr=1000+24.3*39.57
			NSgl. n=1961.55/3000
Locomotive kilometers (MS)	47,708*0,81=36,64
Locomotive clock (MT)	226,41*0,41=92,828		MT= (0.8137/385) *24
		MS lin =NS ch. p (1+v lin)	MS lin =0.65*1.25
Crew hours of locomotive crews (Mh)
		MS lin =NS ch. p (1+v lin)	MS lin = 0.65*1.23
Gross ton-km of wagons and locomotives (PL br)		PL br =PL br l +PL br v	PL br =1961.55+206.5
		PL br l =P l *MS lin	PL br l =254*0.813
Shunting locomotive clock (MT man)			MTman=0.00565+ [ (0.1356/1000) *39.57)] + (0.00411*0.65) + (0.1954*0.061)
			Nв= [ (1000*0.54) / (48*361)] *1.97
Electricity consumption T, kWh			Ev=39.7/10000*1961.55
			El=400/100*0.813
			Epr=45.6/1*0.5*0.020
		MS conv =NS gl. p * in convention	MS conv =0.65*0.03
		UE= (E in dv +E l dv +E pr) *K sweat	E= (7.78+3.25+0.456)
Number of wagons dispatched (N dispatch in)			N send to = (1000*0.54) / (48*361)
Number of freight shipments (O)			О= (1000*0.54) / (48*361)
Total dependent expenses
Conditionally fixed expenses		E y-p =% from E head or	E y-p = [ (100-42) / 42] * 225.933
		E y-p = C y * 1000/10
Total expenses Cost of 10 t-km operational (kopecks)		UE = E head + E u-p	E=225.933+312.003
Cost of 10 t-km tariff (kopecks)		C tar = C expl *k r	C tare = 312.16*1.018

Legend for calculation table 3.2:

Carriage-hours of idle cars at stations;

Locomotive-kilometers at the head of trains (train-kilometers);

Gross ton-kilometers of wagons;

Locomotive gross ton-kilometers;

Locomotive-kilometers of linear mileage;

Locomotive-kilometers of linear mileage excluding auxiliary mileage according to the multi-unit system;

Total fuel consumption;

The same applies to the movement of trains (cars);

The same applies to the movement of locomotives;

The same for idle locomotives in working condition;

Locomotive-kilometers of conditional mileage (shunting work with train locomotives: 1 hour of work = 5 km of conditional mileage and downtime of train locomotives in working condition: 1 hour of downtime = 1 km of conditional mileage);

a, b, b and c - cost standards for shunting locomotive hours per 1000 ton-km (a), 1000 wagon-km (b), 1 train-km (b) and 1 sent and received wagon (c) respectively .

Number of sent and received wagons per 1000 ton-km.

In this course work adjustment of expense rates is provided when calculating aggregate rates per unit of mileage and downtime of rolling stock, because current expenses, major renovation, lubrication, equipment, and maintenance of train locomotives differ significantly according to their series. These costs are associated with the locomotive-kilometer calculation meters. The consumption rate per 1 locomotive-kilometer is calculated for average road conditions - with a certain structure of the locomotive fleet by series, i.e. designed for a "medium locomotive". If a locomotive of a certain series is operated under specific travel conditions, the expense rate must be adjusted. In this work, the electric locomotive VL15 is specified. For adjustment, the coefficients given in Table 2 of the source data are used.

where is the part of the expense rate that takes into account the costs of the contact network.

The coefficient for adjusting the expense rate of a specific series.

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The expense rate method optimally combines the level of accuracy of the result and the volume of counting work. Compared to the method of direct cost calculation, it is somewhat less accurate, but also much less labor-intensive.

Expense rates (costs per meter unit) are calculated using average road data by grouping dependent expenses by individual meters and dividing these expenses by the value of the corresponding meter. Using the expense rate method, the cost of transportation is calculated in the following sequence:

first, all the features of transportation in specific conditions are considered (values ​​of indicators, consumption rates, etc.);

then, for these operating conditions, for a volume assumed to be 1000 t-km net (operational), the dimensions of the calculation meters are calculated;

by multiplying expense rates (if necessary, adjusted according to transportation conditions) by calculation meters and summing the results obtained, the amount of dependent expenses is determined. To obtain the full amount of expenses, conditionally fixed expenses are added to them. Conditionally fixed costs are determined in two ways - either as a percentage of dependent costs, or by the value of these costs per 10 t-km.

For freight transportation in the main version of analysis on operating railways, the following calculation meters are adopted:

car-kilometers  nS

car hours  nH

locomotive kilometers  MS

locomotive clock  MH

crew hours of locomotive crews  Мh

consumption of standard fuel  V (kg) or electricity  A (kWh)

gross ton-kilometers of cars and locomotives  Pl br

shunting locomotive clock  MH man

number of freight shipments  О

According to this metering scheme, dependent costs are distributed. It should be noted that three meters (nS; nH; O) include the costs of the carriage industry and the economy of commercial work in the field of freight transportation. Five meters (MS; MH; Mh; A; B; MH man) include locomotive expenses. Moreover, costs for shunting locomotives are included in MH man, and costs for train locomotives are included in all other meters. Locomotive-kilometers include costs associated with current maintenance, maintenance, lubrication and equipment, major repairs of locomotives, and for electric traction, electrification costs for depreciation of the contact network are also included. Locomotive hours include depreciation costs for train locomotives, and crew hours for locomotive crews include expenses for wages locomotive crews.

The shunting locomotive hours meter includes expenses for farms:

locomotive - costs associated with maintenance, repairs, depreciation, lubrication, equipment, fuel consumption, wages of locomotive crews for shunting locomotives;

track management - dependent costs associated with current maintenance, single change of materials of the upper structure of station tracks, their depreciation (for main tracks, these costs are attributed to gross ton-kilometers);

transportation management - expenses for maintaining the technical staff of stations engaged in maneuvers;

automation and telemechanics economy - dependent costs for electrical centralization of switches and maintenance of slides.

Currently, JSC Russian Railways has a “Methodology for calculating single and consolidated expense rates in the conditions of structural reform of JSC Russian Railways”, approved by the order of JSC Russian Railways dated July 7, 2008. No. 1426r. This methodology determines the system of applied costing meters for freight and passenger traffic, a list of cost items attributed to each meter, and the share of dependent costs for each item.

Table 14.4 shows expense rates for one of the railways, calculated for the 1st quarter of 2008 for freight transportation.