Экономические науки /7. Учет и аудит
Beysenbaeva
A.K., Ph.D., Associate Professor,
Aituar
A.A. Master degree of accounting and
auditing
Al-Farabi
Kazakh National University, Kazakhstan, Almaty
Organization of transporting and features of accounting in railways
field
Today rail transport is an important part of the
production infrastructure of the Republic of Kazakhstan. Geographical
conditions of Kazakhstan (the lack of possibility of access to the sea, no
navigable rivers) width of area, commodity structure of production, low level
of infrastructure, increase the role of rail transport in the trucking
industry.
"In the framework of the implementation of the
policy, "100 specific steps the Nation" in the framework of the
national plan for transport infrastructure development, transport and logistics
activities and improve the quality of order execution on the line work.
"JSC" NC" KTZ companies belonging to
the group of financial stability storage, quality indicators and improving the
efficiency of container and passenger traffic, development of cluster of
machine-building, railway industry and developed a plan of specific activities
for improving business. In the transformation sector of the economy, increasing
production and technological capacity of developing in recent years, as
employment more than 140 thousand people.
The development of the rail transport industry of the
country till 2030, the strategic development plan of Kazakhstan till 2020,
which is the second stage of realization of strategy of development priority
areas shall be in accordance with the basic principles of the regulatory
framework provided relevant industry, gradually, with the justification of
economic de-monopolization, and the preservation of state control over the main
railway network, transportation, distribution, and support of activities,
creation and development of competitive environment and ensuring
transportation, as well as the subsidy of passenger transportation from the
state budget.
On railway transport Law of the Republic of
Kazakhstan" (here in after – the Law), in accordance with the national
railway company (the operator of the Backbone network) provides equal right to
use the main railway network to all carriers. The development of competition in
transportation in own (leased) is provided by the new carriers, having the
rolling stock.
Sector the core activities of organizations,
relationships will be built on a market basis, ensuring the productivity of the
sector, amounted to the necessary additional incentives to reduce the cost of
services. Main excess capacity will be reoriented to other sectors of the
economy.
In the organization and implementation of
transportation related to the provision of contractual obligations of the
Republic of Kazakhstan and others, as well as the scope of private contractual
rights of other States.
Therefore, the transport is highly technogenic, technical
equipments, one of
the strategic sectors characterized to the viability of society and the state.
Therefore, it is traditionally considered in the framework of a technical
nature, relations and norms, characterized by the presence of transport.
In addition, insurance credit and settlement relations
in the sphere of civil-legal regulation of transport activity, obligation
(commodity-money) relations, referred to the group properties.
JSC "KTZ" in the transportation service
locomotive traction of carrier, operator of locomotive traction, carriage of
cargo, consignor (consignee) or the operator of coaches (containers) wagons
(containers). In the process of transportation of Rolling stock, registered in
the state register of the Republic of Kazakhstan, meet the requirements for
admission to the main railway network, the technical condition of the rolling
stock is sent. The organization carries out transportation of cargo and rolling
stock is specified in transportation documents.
And the shipper wagons (containers) is carried
out on the basis of the contract between them the relationship of the owner.
Organization as the operator of
locomotive traction provides services in locomotive traction engines and other
carriers to the participants of the transportation process and the consignor
may conclude an agreement on organization of cargo transportation in which a
carrier in a timely manner to accept, and shipper – to present for carriage
freight in volume, undertakes to provide agreed.
Transportation agreement the transportation of
cargo are determined by the volumes, terms, quality and conditions of granting
of vehicles and transfer of the goods for carriage and other conditions.
Planning, implementation of the
transportation process, the operations associated with the carriage of goods,
the procedure and technology of processing of documents and certificates, the
production of special studies and assessments, the procedure established by the
regulatory legal act of the authorized body in the field of transport.
In accordance with accepted orders for
transportation of cargo to ensure timely and smooth flow of wagons all loading
points of goods.
The execution of the received
application according to the plan of transportations of goods is taken into
account in the registration card. Leads card given by the carrier to the
station of departure of the goods separately for every accepted application. At
the request of the consignor, shall be given a copy of.
System own shipper and/or access to the information
system of the carrier conducting the score card adopted between the shipper and
the carrier in the presence of information interaction is carried out in
automatic way using DEA in accordance with technology and standards. DEA, if
necessary, in accordance with the law, electronic digital signature or
agreement of the parties.
In the registration card, the shipper, the carrier's
representative at the station and at the end of each reporting day, or day set
for the loading of cargo in accordance with the accepted bid, and at the end of
the month signed by the head of the station. At refusal of signing of the
registration card by the carrier shall be drawn of the General form by the
shipper. Prepares registration cards of admission at the departure station of
the carrier on the basis of the application according to the plan of
transportations of goods by the carrier by agreement with the consignor prior
to the beginning of Planned month and determines the order of execution of the
plan, providing uniformity and smoothness of loading during the month.
Decade is the basis for requests for application
execution according to the plan of transportations of goods to the carrier,
shippers of submission, with calendar size loading on decade days before the
start of each decade, except for the carriage of 3 calendar days.
In order to ensure uniform flow for loading rolling
stock, adopted at a previously agreed application applications for
transportation of cargo or the consignor in the order of the calendar decade, based
on average daily loading, which this decade on decade in the application of the
number of wagons, containers, not less. When small amounts (no more than 5
cars) the carrier receives a request for the supply of cars in some day. That
is, expenditure on the formation of elemental macrologistical activity in the
course of these events in the system of cargo transportation.
Figure 1 – cell transport system macrologistical
Analyzing higher
level get macrologistical system of three kinds:
1. Directly
coupled logistic system of material flows of products go directly from producer
to consumer;
2. Esheland
logistic systems - material flow from the producer to the consumer is delivered
via an intermediary;
3. Simplified
logistics system – a system that is using two of the above.
Calculation of the cost of rail
transportation is complicated because of service, that is, the category of
transported cargo and the distance to its technological features, and take into
account special requirements.
Regional specificity in the
technological process of cargo transportation, including in connection with
changes in itinerary may serve different, i.e.:
-
Directly shipping;
-
Transit;
-
Transportation in installments;
-
Together with the carriage
Depending on
the scope of operations of the technological process the start and end point of delivery to the point of exit of the
last train for the period of transportation of various passengers and includes
costs for the promotion of appearance and composition. In connection with this
existing cost structure during transport and against units with a selection
that allows you to calculate the cost of transportation.
The
specificity of the railway industry for the high level of resource use of
sectors of the economy. Consequently, because costs, indirect costs, including
estimates made with a high proportion of railway and types of products in
proportion to cost by charging distribution.
Requires the allocation of indirect
costs the following information:
-
information about financial performance;
-
the
complexity and reporting units;
- information about
the activities of others.
However, concrete results in the organization and
calculation of specific data, because it reduces the possibility completely.
With the above factors in the formation of the cost of the transportation,
carriage, transportation of cargo and passenger transportation through the use
of special instructions average cost semi-variable-a set of parameters.
However, taking into account transportation costs, in respect of which it is
necessary to create organizational units involved in the path.
The cost of
transportation may be different:
1.Technical equipment
of roads;
2.Depending on the
type and amount of departure of measurements;
3.The duration of
the journey and transportation of goods and passengers, imported products, the
ratio of parts;
4.In connection
with the organization and conduct of technology and forms of work;
5.Depending on the
structure is in line;
6.Technical means,
their value depending on the degree of wear and load;
7. Geographic
location and depends on the relationship.
When you calculate the cost of transportation
are the following basic methods:
-
Method of calculation of the costs, the item is
separate;
-
The rate of costs methods
-
The average cost of transportation, with the
transformation ratio on an accrual basis;
-
Methods, depending on the inputs;
-
The method of influence coefficient.
Operating costs,
affecting the cost of transportation, taking into account the special
measurements in the table below.
Table
1. Dimensions operating costs
|
Criteria of calculation |
The
cost associated with measurements |
|
Gross tonne-kilometre hauled |
Rolling stock: maintenance, repair,
overhaul and wagons at the depot; auto design complex repair of tank cars; overhaul
of rolling stock; freight cars, the wheels of the regulation; the setting of
cars on the road. |
|
Wagon-watch |
Rolling stock:
depreciation of cars depreciation of rolling stock, reefer. |
|
Brigade |
Cargo transportation: combined, partially the economy of the teams of
conductors in cars. |
|
Locomotive –km |
Locomotive industry: grease,
locomotive equipment; maintenance of locomotives, current, planned, repaired. |
|
The locomotive brigade brigade-the hours |
Locomotive industry: the content of locomotive crews |
|
Shipment |
Freight and commercial work:
replacement and testing of goods from one path to the second path; the
provision of services for calibration, manufacturing of containers, shipping
packages, preparation of cars waiting for customer service, special departure
aprecieri. |
|
In the motion car-watch |
Passenger economy: the costs of passenger service, bed linen and other
costs for the provision of the overlap; |
|
Sent passengers |
Passenger services: ticketing, issuing, and loading passengers is not
included. |
|
Note – the source 4 literature |
|
Therefore, the conclusion is that, in
organizations, formation of the cost of services rendered taking into account
the above factors, rail, carriage, governing on the basis of the range of costs
the performance of the freight and passenger conditional variables are created
with consideration of transportation costs to departments involved in road
performance.
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accelerated industrial-innovative development for 2010-2014 for the
implementation of the state program-" on approval of the action plan of
the Government of the Republic of Kazakhstan dated 14 April 2010 No. 302,
2. The decree of the Government of the Republic of Kazakhstan on
approval of rules of transportations by railway transport of goods June 21,
2011 №682
3.Taganova K. K. development of a system of "managerial
accounting:" cost logically, they classify logically a service of
rooms.Monograph, Almaty, 2014.
4.Tereshina N. P. Economics of railway transport, the Textbook the
Moscow publishing house "economy",