ON THE ISSUE OF DETERMINING THE PRODUCTION COST OF THE CAPITAL RENEWAL OF PASSENGER CARS

Author:

Trufanova A.1ORCID

Affiliation:

1. Ukrainian State University of Railway Transport

Abstract

In recent years, the inventory of passenger cars has decreased significantly due to the exclusion from service of the ones that have already exhausted their service life. The wear and tear of the passenger rolling stock of Ukrzaliznytsia JSC is approaching 90%. Repair and maintenance costs for outdated railcars account for over half of the industry’s expenses. In conditions of an acute shortage of newly built cars, practically the only way to maintain the operability of the car fleet is to overhaul passenger cars that have exhausted their service life. At the same time, based on the results of operations in different regions, the railway cars have different technical conditions. Also, different car repair enterprises use differing methods for calculating the cost of repairs. It leads to a significant scatter of calculation results. The article is devoted to the issue of creating a generalised methodological approach to determining the production cost of passenger cars overhaul. We have classified production costs and determined which expenses relate to the direct costs of car repair production, the auxiliary production costs, and general production costs. Next, we formulated the components of each of these groups. The article considers the main aspects influencing the formation of costs, particularly labour costs and social contributions, material costs, fuel, electricity, repairs, and equipment depreciation. It also takes into account the cost of return expenses. The proposed scientific approach allows accounting for the actual service life and level of wear of the passenger car, its type, and design features. We carried out an analysis of the factors affecting the production cost of repairing passenger cars. It makes it possible to determine rational technical and organisational solutions to reduce the cost of overhauling passenger cars that have exhausted their service life. The stated provisions have a practical orientation and can be used at the car repair enterprises of the Passenger Company branch of JSC Ukrzaliznytsia. Keywords: passenger car, repair, resource, wear and tear, production cost, expenses.

Publisher

O.M.Beketov National University of Urban Economy in Kharkiv

Reference20 articles.

1. Bozhok, N. O., Bulhakova, Yu. V., & Pulariia, A. L. (2014). Current state investigation of passenger cars. Collection of scientific works of the Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan ‘Problems of Transport Economics’, (8), 78–87. http://nbuv.gov.ua/UJRN/znpdnuzt_pet_2014_8_12 [in Ukrainian]

2. Loboiko, L. M., & Barash, Yu. S. (2007). State of the railcar fleet and railcar repair facilities in Ukraine. Bulletin of the Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan, (18), 126–132. http://nbuv.gov.ua/UJRN/vdnuzt_2007_18_28 [in Ukrainian]

3. Samsonkin, V. M., & Hudkov, O. M. (2004). On increasing the efficiency of passenger transportation by rail. Railway Transport of Ukraine, (1), 43–45 [in Ukrainian]

4. Samsonkin, V. M., & Hudkov, O. M. (2009). Foundations of reorganisation of the passenger complex of railway transport. The bulletin of transport and industry economics, (25), 78–81. http://nbuv.gov.ua/UJRN/Vetp_2009_25_19 [in Ukrainian]

5. Yezhov, Yu. V., Pavlenko, Yu. S., Voitenko, O. I., & Rechkalov, V. S. (2018). Overhaul and refurbishment of locomotive-powered passenger cars as a means of providing railways with rail rolling stock. Collection of scientific works “Railbound rolling stock”, (17), 51–61. http://nbuv.gov.ua/UJRN/reruck_2018_17_8 [in Ukrainian]

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3