When making decisions on changing the level of tariffs and fees, 2 main groups of pricing factors are taken into account: general economic and sectoral.
General economic factors include:
Tax and depreciation policy, including the amount of mandatory deductions and payments to the budget;
Changes in the general financial market conditions;
Conditions for the competitiveness of Russian exports in global commodity and transport markets;
Regulatory and legal acts regulating the amount of costs for transport services, wages and prices for products consumed by transport;
General inflation rate.
The group of industry factors includes:
Changes in volumes, structure of transportation and other types of transport operations;
Reserves for reducing own transport costs;
Changes in the nomenclature of expenses and expansion of costs by type of work and services;
Results of structural reform in the transport industries, management and forms of ownership.
The main tariff-setting factors for all types of transport include:
Transportation distance;
One-time sending size;
Transport characteristics of cargo (classes of cargo);
Specializations of rolling stock; - territorial conditions for transportation.
Each of these factors is objective and has a significant impact on the level of tariffs.
Profit from the main activities of transport includes the results of the operation of transport, auxiliary production and farms, and other business operations. Profit from the operation of transport is defined as the difference between income from transport work and operating costs of transport.
Profit taxation is carried out in accordance with the Tax Code of the Russian Federation. Transport enterprises enjoy benefits in taxation of profits that are common to all sectors of the national economy. The profit remaining at the disposal of transport organizations is used for the development of the production base, social development, and material costs.
Planning of transport income and expenses. The distribution of profits of the railway transport organization is carried out according to the same principles as in industry. Payments to the budget for the main activities of railways are determined centrally.
Working capital standards in railway transport, as well as their rationing, are carried out in the same order as in industry, with the exception of calculating the standard for uniforms. This standard is calculated as the product of the cost of clothing (minus discounts provided to certain categories of employees), which must be issued in the upcoming period, and the average percentage of passing debt (the ratio of the average outstanding debt for the previous year to the average annual cost of uniforms, minus the discount).
The financial plan for railway transport, along with income and expenses for core activities, includes estimates of budgetary institutions serving railway workers - hospitals, educational institutions, etc.
Along with the financial plan for railway transport, a plan for foreign exchange operations is being developed. This plan reflects receipts of funds and payments in foreign currency for the transportation of goods and passengers carried out by rail in international traffic.
The financial plan of river and sea transport organizations reflects budget allocations for government capital investments, operating expenses, travel expenses, maintenance of shipping inspections and security, compensation for losses in housing and communal services, compensation for the difference in tariffs for foreign transportation.
The standards for the own working capital of road transport organizations are determined separately for two groups of assets. For the group of regulated assets that directly depend on the growth of production costs (fuel, lubricants), standards are set for one ruble. costs calculated based on planned publications for production activities. For the group of assets whose inventories are not directly related to the growth of the production program, base year standards increase in relatively smaller amounts than the increase in production costs (excluding wages and depreciation).
The sources of financing for the increase in the standard of own working capital in road transport are the same as in industry. At the same time, such items as “Reserve for wear restoration and repair of car tires”, “Calculations in the order of scheduled payments”, “Revenue of future reporting periods” are planned as part of sustainable liabilities.
The acquisition and replenishment of aviation equipment, radio equipment and spare parts for them are carried out by air transport organizations at the expense of depreciation charges, profits and budget allocations. Along with the financial plan for air transport, a plan for foreign currency receipts and payments is drawn up.
IVFinance of the sphere of commodity circulation
The specificity of finance in the sphere of commodity circulation is that enterprises and trade organizations, being the link between the production of products and their consumption, contribute to the completion of the circulation of the social product in commodity form and thereby ensure its continuity. Therefore, the financial condition of trading organizations depends on how distribution costs are incurred depending on the length of time it takes to sell goods to the buyer.
The peculiarity of the functioning of trade organizations is that their activities combine operations of a production nature (purchase, storage, packaging, packing, etc.) with operations of a non-production nature associated with a change in forms of ownership, i.e. directly in the sale of products. Trade organizations as independently operating market entities, depending on the nature of their activities and purpose, are divided into two large types: wholesale trade enterprises and retail trade enterprises, which have their own property in the formation of financial resources.
The trade system in Russia currently consists of state and municipal, cooperative and private trade. In 2004, in the total volume of retail trade turnover, state and municipal trade accounted for 2.7%, non-state trade – 97.3%.
The total volume of retail trade turnover in 2004 amounted to 5,597,703 million rubles. The gross income of large retail trade enterprises reached 170,181.8 million rubles, the average annual number of employees in retail trade and public catering is 1,132 thousand people, including 953 thousand in retail trade.
Trade is characterized by the fact that it does not create additional consumer values. The cost of a product increases as a result of the expenditure of additional social labor on production operations and the sale of goods. These costs within the industry constitute distribution costs, the problem of reducing which is important.
That is, the transportation budget contains information about the efficiency of using all transport and in all business processes of the company (Sales, Production, Supply, Warehousing, etc.). The budget for transport costs should be drawn up in the context of all vehicles and in the context of all departments using vehicles.
The transport costs budget may contain, for example, the following groups of indicators characterizing the efficiency of the “Transportation” business process:
The complexity of the "Transportation" business process is explained by the fact that this business process may partially be included in the rest of the company's main business processes. For example, transportation occurs when delivering raw materials or commercial products (the “Supply” business process). Transportation occurs when storing products (business process "Storage"). Transportation occurs in the production itself (business process "Production") and, finally, transportation occurs during the delivery of products (business process "Sales").
It turns out that the efficiency indicators of the “Transportation” business process are influenced by a large number of departments, starting from the transport department itself. Next comes the procurement department, which orders transport for the delivery of materials/commercial products. The warehouse/distribution center then uses forklifts to store the incoming materials/commercial products (and then to ship the finished products).
After this, the production uses transport technology for internal movement. Finally, the vehicles are used to deliver the products to the customers. At the same time, it is necessary to distribute the existing fleet of vehicles in such a way that its use is as efficient as possible for the company as a whole.
During periods of seasonal surges, the company's own fleet of vehicles may not be enough, and then the problem of attracting external transport arises, and here again the problem of its effective distribution arises.
Note: You can find out more about using the transport cost budget in company management in Part I "Budgeting as a management tool" workshop seminar Alexander Karpov.
Naturally, when operationally managing transport, it is necessary to take into account priorities. For example, if there is an application today for the same machine, but in one case it is needed in order to dilute products, and in another, to remove garbage from production, then it is natural that the garbage can wait a day, and the client can wait will not be.
All departments using transport actually take part in drawing up the budget for transport costs, because they must prepare requests for transport, on the basis of which the budget for transport costs will be drawn up. Therefore, it is necessary to build clear and strict budgeting regulations and avoid confusion.
The application for transport must be signed by the head of the department. This should be reflected in the regulations and communicated to all participants in the budgeting process.
Fig.1. Example of regulations for budgeting transport costs (at the planning phase)
An example of the main functions that can be performed as part of transport cost budgeting at the accounting, control and analysis phase (see. Rice. 2):
Rice. 2. An example of regulations for budgeting transport costs (at the phase of accounting, control and analysis)
Note: More information about the regulations for budgeting transport costs can be found in Part II "Regulations of the budgeting system" workshop "Budget management of an enterprise", which is conducted by the author of this article - Alexander Karpov.
Quite often, when budgeting transport costs, a very simplified model is used, according to which the value of transport costs is normalized by revenue. In fact, transport costs, of course, do not depend on revenue, but on kilograms and/or volumes of products transported and on the distance traveled.
If the company's sales structure is more or less constant, and different product groups have similar volume and weight indicators, then, indeed, you can use such a simple model for budgeting transport costs. But if these conditions are not met, then most likely it will be necessary to develop a more complex model.
For example, one company engaged in the production and sale of alcoholic and non-alcoholic products came to the conclusion that they could not afford to use a simplified model for calculating transport costs. Firstly, their sales structure changed during the year, because... In winter there was a peak in sales of alcoholic beverages, and in summer - in water. In addition, water, due to large packaging, is heavier, but cheaper products. It turns out that if you transport alcohol and water in the same car, the transportation costs will be the same, but their share in the revenue will be different.
Therefore, it was decided to use a more complex model for calculating transport costs. By the way, it began to be used not only to calculate the costs of delivering finished products, but also for all other transport costs in general (delivery of raw materials from the supplier, intra-production and intra-warehouse movements, general company transport, etc.).
The idea is quite simple. If a company orders external transport, then the transport organization sets tariffs for each type of vehicle, and the tariff consists of two parameters: the rate in hours and kilometers (or ton-kilometers). That is, you can rent a car for two days and not go anywhere, but you will still have to pay for the time.
The same rates can be determined for your own transport fleet. These rates can be calculated quite accurately, because... a large proportion of transport costs are direct costs in relation to vehicles.
Thus, it turns out that transport cost rates can be derived by taking into account the following direct costs:
Of course, the transport department will also have overhead costs:
So far we have only discussed vehicles, but the company may have transportation costs associated with the use of other modes of transport. Especially when it comes to transportation over long distances, when delivery by ship (if possible) or delivery by rail is often used.
The purchasing department may have some difficulty planning rail deliveries. For example, if you need to transport something from railway platforms, it can be very difficult to plan when the cargo will arrive by rail. Moreover, the supply department has practically no leverage, since the railways are monopolized.
If the customer is not satisfied with a particular road transport company, then it can simply be changed, but in the case of railway delivery, one has to take into account similar operational disruptions that may arise due to failure to fulfill obligations by the railways.
Moreover, wholesale sales are divided into sales in the city where the company itself is located, as well as in three regional cities in which the company operates through distributors. This budget example uses a different transportation cost model for each distribution channel.
Table 1. Example of a transportation budget
| Budget item | ||||||||||||||
Total expenses |
||||||||||||||
| Depreciation | 459,00 | 27,00 | 27,00 | 27,00 | 42,00 | 42,00 | 42,00 | 42,00 | 42,00 | 42,00 | 42,00 | 42,00 | 42,00 | |
| Payroll of the transport department + bonus | 1440,00 | 120,00 | 120,00 | 120,00 | 120,00 | 120,00 | 120,00 | 120,00 | 120,00 | 120,00 | 120,00 | 120,00 | 120,00 | |
| Taxes from payroll of the transport department | 374,40 | 31,20 | 31,20 | 31,20 | 31,20 | 31,20 | 31,20 | 31,20 | 31,20 | 31,20 | 31,20 | 31,20 | 31,20 | |
| Fuel and lubricants, Spare parts | 2312,38 | 170,25 | 187,68 | 192,56 | 198,45 | 170,25 | 164,63 | 147,73 | 142,15 | 206,96 | 222,73 | 242,86 | 266,16 | |
| Payroll of drivers | 437,18 | 36,80 | 40,48 | 41,46 | 42,92 | 36,80 | 35,42 | 32,90 | 31,60 | 30,34 | 32,90 | 35,86 | 39,70 | |
| Payroll taxes for drivers | 113,67 | 9,57 | 10,52 | 10,78 | 11,16 | 9,57 | 9,21 | 8,55 | 8,22 | 7,89 | 8,55 | 9,32 | 10,32 | |
| TOTAL | 5136,62 | 394,81 | 416,88 | 422,99 | 445,73 | 409,81 | 402,46 | 382,38 | 375,17 | 438,38 | 457,38 | 481,24 | 509,38 | |
Depreciation of fixed assets of the transport department falls into the transport costs budget from the fixed assets budget.
The wage fund (payroll) and payroll taxes for all employees except drivers are taken from the staffing table.
But such items of transport costs as “fuel and lubricants, spare parts”, “drivers’ payroll” and “Taxes on drivers’ payroll” for each sales channel are calculated according to their own model.
Note: More information about the financial model of the transportation cost budget can be found in Part III "Financial model of budgeting" workshop "Budget management of an enterprise", which is carried out by the author of this article -
Before moving directly to the study of the formation of transportation costs for ATP, we should dwell on the concepts of “expenses”, “expenses” and “cost”. The main economic principle of ATP activities is the pursuit of economic efficiency, i.e. the excess of the results of its activities (income) over the costs of producing transport services. Expenses are the opposite category in relation to income and represent all payments that ATP makes in the process of production and economic activities.
Expenses are understood as justified and documented expenses if they are incurred in the process of activity to generate income.
The validity of expenses is determined by their economic justification, and documentary evidence is determined by official, legally correct documents drawn up in accordance with the legislation of the Russian Federation.
Expenses reflect a decrease in means of payment or other property of the enterprise at the time of payment.
The expenses of an enterprise, depending on their nature, conditions of implementation and directions of its activities, are divided into expenses for ordinary activities; operating expenses; non-operating expenses; emergency expenses.
In Fig. Figure 10.6 shows the cost structure.
Costs characterize in monetary terms the volume of resources for a certain period used for production and provision of services, and are transformed into the cost of products, works and services.
The idea of enterprise costs is based on three important principles:
Rice. 10.6.
as a whole for the enterprise or production divisions of the enterprise.
“Instructions for the composition, accounting and calculation of costs included in the cost of transportation (work, services) of road transport enterprises,” approved by the Ministry of Transport of Russia on August 29, 1995, determined the composition of costs included in the cost of transportation (work, services) of road transport enterprises when forming financial enterprise results. Guided by this document, enterprises, on a unified methodological basis, generate financial results taken into account when taxing profits.
There are differences between expenses and costs (Figure 10.7). Costs, in contrast to expenses, are reflected in the accounting of the enterprise at the time of consumption in the production process, and expenses are reflected in the accounting at the time of payment. Ultimately, all expenses for ordinary activities of an enterprise for a certain period must necessarily be transformed into costs.
Rice. 10.7.
Costs for core activities in road transport are classified according to a number of characteristics (Fig. 10.8):
Rice. 10.8.
melting at an hourly rate; trucks operating on a pay-per-ton-hour basis; buses operating at an hourly rate; buses operating at a rate per 1 passenger kilometer, including buses operating on city routes, other types of payment for the transportation of goods and passengers.
According to the nature of work they distinguish productive costs, which include justified, or appropriate for a given production, expenses, and unproductive costs, arising for reasons indicating deficiencies in the organization of services
(losses from downtime, payment of overtime work). In the case of an ideal organization of services, all expenses should be only productive.
Costing items consisting of one economic element are called simple. Articles consisting of several dissimilar elements, but having the same production purpose, are called complex. Most of the cost items included in the calculation are simple (homogeneous), but “Overhead costs” and “Maintenance and repair of rolling stock” are complex items that include different costs.
Classification of costs according to the method of attribution to cost involves dividing them into straight And indirect. Direct costs are those that can be directly attributed to the corresponding type of service provided. These most often include costs for fuel, lubricants, spare parts, and driver wages. TO indirect costs include costs associated with the operation of the enterprise as a whole (general business costs). Their distribution is possible only on the basis of special calculations. Indirect distribution of costs leads to inaccuracies in determining the cost of services, therefore, when organizing accounting, more attention should be paid to increasing the share of direct costs.
TO main costs include costs directly related to the production process of providing services. In any production process they constitute the most important part of the costs, reaching up to 90% of the total cost in some industries. Invoices expenses arise in connection with the organization, maintenance and management of production.
To conditionally constant costs include those whose value does not change when the volume of services provided changes, for example, depreciation. Conditional variables costs are those whose value varies in proportion to changes in the volume of services provided. Such items include the cost of tire restoration and wear, fuel and lubricants, drivers’ wages, etc.
Classification of expenses by items and cost elements, as well as types of transportation, allows enterprises to know the cost structure, directions for spending material, labor and money.
Grouping by cost items is used for calculating and accounting for the cost of transportation (work, services), timely and complete assessment of the results of the enterprise’s economic activities, and determining costs for individual parts of the transport process.
The cost of transportation (work, services) is a valuation of all types of resources used for transportation by road (other work and services performed by road transport). However, the cost also includes costs that are not expenses (for example, depreciation).
The cost of transportation as an indicator is of great importance when assessing motor transport activities, since it has a decisive influence on the condition of the carrier: the lower the cost, the better the financial condition of the transport company.
Cost in the vast majority of cases is considered as an acceptable lower limit of price. Setting a price below cost can only be done as a temporary measure taken in exceptional cases - for example, in order to retain a profitable consumer or a certain segment of the market for the sale of services.
The planned cost determines the planned level of costs per unit of work of transport products for individual cost items based on progressive norms and standards for the costs of labor, materials, fuel, and equipment use.
The task of the planned cost is to identify the causal relationship that affects the occurrence of savings or cost overruns, to determine the location of the deviation, as well as the absolute value of the cost per unit of production.
Planning the cost of transport services includes developing cost estimates for transport services; calculation of cost estimates by type of transportation; determination of cost reduction indicators for the planning period.
The cost per unit of transport products is determined by dividing the total cost by the quantity of products produced in a specific period of time.
Determining the cost per unit of transport services is called costing.
The cost is calculated for road freight transport per 1 ton, 1 ton km, 1 vehicle-hour, 1 km of paid mileage; for passenger transportation - per 1 passenger, 1 passenger-km, 1 vehicle-hour, 1 km of paid mileage; for taxi transportation - per 1 km of paid mileage and 1 vehicle-hour. The itemized grouping of costs differs by industry. In road transport, the following grouping of costs according to cost calculation items is used (Fig. 10.9).
The distribution of profits of transport enterprises is carried out according to the same principles as in industry, but taking into account the following features:
Payments to the budget for the main activities of railways are determined centrally;
The calculation of the standard for uniforms in railway transport is determined as the product of the cost of clothing and the average percentage of carry-over debt;
The financial plan for railway transport includes estimates of budgetary institutions serving railway workers, hospitals, educational institutions, etc.;
Along with the financial plan for railway transport, a plan of foreign exchange operations is being developed, which reflects receipts of funds and payments in foreign currency for the transportation of goods and passengers;
The financial plan of river and sea transport enterprises reflects budget allocations for state capital investments, operating expenses, track costs, maintenance of shipping inspections and security, compensation for losses in housing and communal services and differences in tariffs for foreign transportation;
The standards for own working capital of motor transport enterprises are determined separately for assets that depend on the growth of production costs, and for assets whose reserves are not related to the growth of the production program;
As part of stable liabilities in road transport, in addition to sources of financing the increase in the standard of own working capital, the following articles are planned: “Reserve for the restoration of wear and tear and repair of automobile tires”, “Settlements in the order of scheduled payments”, “Income of future reporting periods”;
At air transport enterprises, the acquisition and replenishment of aviation equipment, radio equipment and spare parts for them is carried out at the expense of depreciation charges, profits and budget allocations. Along with the financial plan, a plan for foreign currency receipts and payments is drawn up.
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Transport as a sector of the economy includes:
railway;
automobile;
oil pipeline;
air.
Transport has its own specifics, determined by the production process.
Features of the functioning of transport enterprises:
Transport products do not have a material form, because transport does not produce, but only moves goods and products created in other sectors of the economy;
Prices for transport products are based on tariffs for freight and passenger transportation;
The following units of measurement of transport products are used: ton-kilometers, passenger-kilometers, number of passengers, tons of freight turnover;
Transport products are not accumulated in stocks, so transport cannot operate without a reserve of locomotives and cars and must take into account the capacity of roads;
Transport does not add or create anything material to the transported product, therefore, the product (T) in the form of a thing falls out of the form of capital circulation, because the production process itself is sold;
There are no raw materials in the means of production in transport;
Characterized by uneven use of vehicles throughout the year.
Transport products have a cost estimate. The greater the volume of transportation, the higher the share of transport in national income, which goes towards consumption and accumulation for expanded reproduction.
The production process in transport consists of the following stages:
Loading of goods into rolling stock;
Travel between points of departure and destination;
Unloading at destination.
Each stage consists of a number of operations.
Loading cargo includes work and costs for preparing cargo for shipment, securing, tying, weighing, counting, and preparing transport documentation.
For movement, the type of rolling stock and route are selected, traffic safety and cargo safety are ensured, vehicles are refueled with fuels and lubricants, and the movement of the rolling stock is monitored.
When unloading, it is necessary to familiarize the consignee with the shipping documents, weigh and count the cargo, and identify damage or losses.
The efficiency of the transport process depends on the duration of each element.
The development of existing transport routes is associated with long periods of research and design, creation of appropriate industrial and construction capacities and preparation of material and financial resources.
Transport is used not only for external transportation, but also for transportation within production (intra-production transport), the costs of which are part of the production costs of the enterprise. Intra-production transport is part of the industry in which it operates.
Features and advantages of technical and economic characteristics of modes of transport.
Railway transport:
It occupies a leading position in the country's transport system and is owned by the state;
The regularity of freight and passenger transportation does not depend on climatic conditions, time of year and day;
High throughput and carrying capacity, measured in millions of tons of cargo and passengers, and delivery speed;
Low cost of transportation, shorter travel distance compared to river and sea transport and high efficiency.
Automobile transport:
Higher maneuverability and speed of cargo delivery than by rail, river and sea transport;
Makes it possible to deliver cargo from the sender's warehouse to the recipient's warehouse, bypassing reloading operations;
Requires small capital investments compared to railway transport;
It has a high cost and is beneficial for transporting goods over short distances (up to 300 km) and in small quantities.
River transport:
Low cost and high carrying capacity on deep-water rivers;
Low capital costs, fuel and metal consumption;
The disadvantages are: discrepancy between the direction of the river flow and cargo flows, irregularity of transportation throughout the year, slower delivery speed;
Used for the delivery of bulk cargo (oil, timber, grain and construction);
Effective when combined with rail transport.
Sea transport:
Makes it possible to ensure massive intercontinental transportation of foreign trade goods, inter-basin and intra-basin transportation of goods and passengers between ports;
Low cost of long-distance transportation and high speed compared to river transport;
Lower capital costs compared to river and rail transport for mass transportation over long distances.
Oil pipeline transport:
Lowest cost (2-3 times) of pumping oil and petroleum products;
Lowest capital investment compared to other modes of transport;
Large length of pipelines (200-300 thousand km).
Air Transport:
High speed, short delivery times for cargo and passengers;
Most effective for transporting passengers and perishable goods over long distances;
Used in areas where there is no land or water transport.
Features of cost planning for transport enterprises
A high share in the cost of transport enterprises is occupied by wages, costs of fuel, electrical energy, depreciation, and repairs, which is due to the constant movement of vehicles.
Leads to cost reduction:
Use of powerful and economical locomotives, ships and vehicles;
Automation and electrification of railways;
Improving the condition of highways and navigation conditions;
Mechanization of loading and unloading operations;
Introduction of advanced methods of organizing transportation and labor.
The main indicators of transportation costs are:
The total amount of expenses by main types of costs for the entire volume of transportation by mode of transport;
Savings from cost reduction;
Cost of ten reduced ton-kilometers (ton-miles).
Calculations are made for cost items similar to those of industrial enterprises, but the following items are additionally included:
In maritime and river transport - expenses for current repairs of the fleet, payments to the budget for foreign currency expenses;
By air - current repairs of the aircraft fleet, airport expenses;
On the automobile - current repairs and maintenance;
On the pipeline - losses of gas and oil in gas and oil pipelines.
To determine the planned value of transport costs, the following are used:
Initial data contained in the calculation of the transportation plan, logistics, labor and financial plan;
Assessment of economic efficiency achieved as a result of improving the organization of transport work;
Analysis of the relationship between changes in technology, technology and organization of transport work and the cost of its implementation.
Profit from core transport activities
Revenue of transport enterprises includes income received:
From transportation;
Perform loading and unloading operations;
Forwarding and other works and services.
Revenue from transportation depends on the volume of services provided, tariffs and negotiated prices.
The transport tariff is based on the type of transport, the class of cargo transported and the distance. Prices depend on supply and demand for a particular type of rolling stock.
Tariffs, depending on the degree of regulation, are classified into:
Fixed, which are used in railway transport and are installed by the Ministry of Railways of the Russian Federation in agreement with government agencies;
Regulated, which transport enterprises establish independently, taking into account the system of tax regulation of enterprise income;
Contractual tariffs are established by agreement with customers based on the required transportation costs and the level of profitability regulated and approved by government agencies (about 35% of costs);
Free tariffs are set independently, taking into account supply and demand in the transport services market. The decision to introduce them is made by government agencies.
The profit of transport enterprises reflects the results of the operation of transport, auxiliary industries and farms and other business operations.
Profit from transport operation is defined as the difference between income from transport work and operating costs.
Profit taxation is carried out in accordance with the Tax Code of the Russian Federation. Tax benefits are common to all sectors of the economy.
The profits remaining at the disposal of transport enterprises are used for the development of the production base, social development and material payments.
Planning of transport income and expenses
The distribution of profits of transport enterprises is carried out according to the same principles as in industry, but taking into account the following features:
Payments to the budget for the main activities of railways are determined centrally;
The calculation of the standard for uniforms in railway transport is determined as the product of the cost of clothing and the average percentage of carry-over debt;
The financial plan for railway transport includes estimates of budgetary institutions serving railway workers, hospitals, educational institutions, etc.;
Along with the financial plan for railway transport, a plan of foreign exchange operations is being developed, which reflects receipts of funds and payments in foreign currency for the transportation of goods and passengers;
The financial plan of river and sea transport enterprises reflects budget allocations for state capital investments, operating expenses, track costs, maintenance of shipping inspections and security, compensation for losses in housing and communal services and differences in tariffs for foreign transportation;
The standards for own working capital of motor transport enterprises are determined separately for assets that depend on the growth of production costs (fuels and lubricants) and for assets whose reserves are not related to the growth of the production program;
As part of stable liabilities in road transport, in addition to sources of financing the increase in the standard of own working capital, the following articles are planned: “Reserve for the restoration of wear and tear and repair of automobile tires”, “Settlements in the order of scheduled payments”, “Income of future reporting periods”;
At air transport enterprises, the acquisition and replenishment of aviation equipment, radio equipment and spare parts for them is carried out at the expense of depreciation charges, profits and budget allocations. Along with the financial plan, a plan for foreign currency receipts and payments is drawn up.
