Calculation of self-cost of transportation work on ground urban transit using the unit expense rate method

The article describes possibility of using the method of unit expense rates to calculate the urban transit self-cost and evaluating the quality of economic operations at urban transit operators.

Purpose. The article examines optimization possibilities of the amount of operating costs determining procedure and the self-cost of transportation at urban ground transit operators. Article proposes a methodology that allows increasing the veracity of calculations, while simplifying them. Also, the methodology allows quality evaluation of operation activities at urban transit operators.

The proposed categories of unit expense rates are used to determine the self-cost of transport work for trolleybuses, trams, and buses in Minsk, Kazan, Samara, and St. Petersburg, as well as electric battery buses in Minsk.

Methodology. The article uses a combination of methods of analysis, synthesis, deduction and induction, as well as the method of unit expense rates, which has become widespread in matters of analyzing economic activity in railway transport.

Results. A comparison of information on the self-cost of transit activities obtained from reports of analyzed cities’ transit operators, as well as calculations by proposed methods for determining operating costs, made it possible to identify a number of indicators for which it is recommended to revise approaches to their determination.

Practical implications. This article may be of practical interest to urban transit operators, as well as regional (local) executive and legislative authorities exercising powers to budget and organize urban and suburban transit by bus and urban electric transport.