Науково-методичний підхід до визначення виробничої собівартості деповського ремонту пасажирських вагонів

Abstract

UA: У статті розглянуто питання розроблення єдиного для відповідних структурних підрозділів Пасажирської компанії АТ «Укрзалізниця» науково-методичного підходу для визначення виробничої собівартості деповського ремонту пасажирських вагонів. Запропонована методика розрахунку собівартості ремонтних робіт у пасажирському господарстві базується на вимогах Положення (стандарту) бухгалтерського обліку 16 «Витрати» і дає змогу враховувати фактичний термін служби та рівень спрацювання пасажирського вагона, його тип і конструктивні особливості.

EN: The vast majority of passenger cars owned by Ukrzaliznytsia JSC have been in operation for more than 30 years. These cars have practically exhausted their service life. The supply of new cars is minimal. Therefore, carrying out restoration repairs of passenger cars remains the most important way to maintain their performance. When cars are received for repair, they have different physical wear and tear. That is, some of the cars have an underutilized resource, and the other part has an increased level of wear. And if in the first case, repair costs may be unreasonably high, then in the second case, even with additional costs, it is difficult to ensure the necessary technical condition of such cars. Currently, there is a method for calculating the cost of repairing passenger cars. It is based on actual accounting data for the previous period, taking into account the inflation factor. To effectively plan financial resources for subsequent periods and optimize the overall costs of materials and spare parts during depot repairs of passenger cars, a methodology for determining production costs is required that would take into account all the above factors. A scientific and methodological approach to determining the cost of depot repairs of passenger cars is proposed. It is based on a comprehensive analysis of expenses that affect the cost of depot repairs. A unified procedure for determining the current costs of its implementation is recommended. The issues of determining the scope of repair of passenger cars, taking into account the service life and design features of the cars, are considered. The production costs per unit of depot repair of a passenger car during the main and auxiliary production are analyzed. At the same time, the fuel and electricity consumption for the given car is taken into account. The procedure for distributing annual overhead costs for a specific passenger car of a certain type has been determined. The proposed scientific and methodological approach to determining production costs will ensure effective planning of production activities of enterprises for the repair of passenger cars.