CC BY
7OPTIMIZATION OF EXPENSES FOR THE MAINTENANCE AND USE OF ROLLING STOCK OF JSC "UZBEKISTAN TEMIR YULLARI"
Sh. A. Kadirova
Senior lecturer Tashkent State Transport University kadirova sharofat@mail.ru
ABSTRACT
In modern conditions, each division of JSC "Uzbekistan temir yullari", providing operational activities, should find reserves of cost savings and ways to reduce operating costs for the maintenance and use of rolling stock.
Keywords: operation, costs, economic assessment, car-hour, differentiation, depreciation, car fleet, depot repair, nomenclature of expenses
INTRODUCTION
At all stages of the functioning of railway transport, the problem of economic justification of technical and economic calculations has been and is very relevant.
In modern conditions, any activity of companies is aimed at extracting maximum profit. In a market economy, the efficient operation of railway transport as a whole, along with profitability, should be ensured by cost rationality.
In accordance with the basic requirement of the market economy, which is that each type of activity ensures the profitability of work in the railway transport of the Republic of Uzbekistan, including JSC "UTY", the search for reserves for saving money and reducing operating costs in the use and maintenance of rolling stock, permanent devices and other technical means of railway transport is constantly being conducted.
One of such directions in this area can be the definition of car hours of freight cars of the working fleet and the search for reserves for its reduction. To do this, it is necessary to calculate the cost of JSC " UTY " for excess downtime of cars at stations.
The set of measures to improve the quality and efficiency of operational work covers all aspects of the transportation process. Any event affects the economic interests of a large number of enterprises and industries inside and outside of railway transport.
The correct economic assessment of many operational activities depends directly on the cost estimate of the car-hour for freight transport. The use of a car-hour in the form of a single or enlarged meter reflects the different structure of operating costs and the level of their aggregation.
LITERATURE ANALYSIS AND METHODOLOGY
The choice of the estimation method and the calculation of the specific values of the costs per car-hour should also be determined by the nature, goals and scale of the
design and planning, production and financial tasks to be solved. At the same time, it is necessary to take into account the time period (current or prospective) for which they are being solved, the presence or absence of reserves of the car fleet, the capacity and processing capacity of sections and stations, the condition of the car (loaded or empty), its location (on or off the train), etc.
When determining the effectiveness of measures in the field of operational work, it is necessary to use the cost estimate of the car-hour. Car-hour can be estimated by current, one-time and total reduced costs, economic indicators that characterize the additional benefit or loss from changes in the turnover of the car when assessing its impact on the implementation of the transportation plan in conditions of a shortage of car fleet.
The actual costs per car-hour are insignificant and amount to 973 soums (according to the 2020 report of UTI JSC), since they include only depreciation costs. In modern conditions, this amount requires revision, since in this case the estimate considers the car-hour as an isolation phenomenon. However, the cost of car hours is not an isolated phenomenon, since this indicator expresses the operational process or part of it associated with the use of other elements of the technical equipment of railways and the corresponding costs. Therefore, the car-hour can be considered as a meter of the technological operation of a certain element of the production cycle.
DISCUSSION
Thus, depending on which element of the production cycle expresses the car-hour, both the content and the amount of costs associated with this car-hour should change. For example, if the idle time of a car at a station is estimated in an empty state outside the train, then to the actual costs associated with the car itself, it is necessary to add the cost of maintaining the tracks at the station occupied by the cars [2].
In the case when the car is part of the train, then to estimate its car-hour, you need to add the costs associated with the meters locomotive-hour, crew-hour of locomotive and train crews, the cost of fuel or electricity when idle with the engine running. This assessment is used when operating cars in operational conditions. When estimating the car-hour according to the reduced costs, the operating costs for the depot repair of cars and depreciation charges, as well as capital investments in the fleet of cars are taken into account. In addition, the costs of railway transport, which indirectly depend on the time of use of cars, can also be taken into account.
Car-hours should be differentiated depending on the decisions made, the type of cars, its condition, etc. Of the many solutions that can be applied to the expense rate of 1 car-hour, the following can be distinguished: technical and economic assessment of measures that affect the change in the turnover of the car; when calculating the railway company with other ministries, organizations, institutions; when organizing a financial
incentive system; to assess the performance of railways in connection with the acceleration of the turnover of cars.
RESULTS
Calculations of the consumption rate of 1 car-hour are given below. The cost of 1 car-hour of special rolling stock (dump cars, hopper dispensers, etc.) is significantly higher compared to universal types (covered, platforms, gondola cars). Method of calculation of 1 car-hour of freight cars of the working fleet
Expenses under article 168 "Depot repair of freight cars" include: the cost of paying for the labor of workers, foremen, including those released, engaged in this type of repair, the cost of spare parts, materials, fuel, electricity, the cost of paying the bills of factories for the repair of freight cars performed by depot.
In the nomenclature of expenses for the costs of depot repair of freight cars, the meter 1 repaired car is adopted, i.e. it means that the absolute value of these costs depends, all other things being equal, on the number of cars that have undergone depot repair, which in turn is determined by the available working fleet of freight cars and the frequency of their placement in depot repair.
By analogy, the costs of their major repairs are also associated with the available working fleet of freight cars (Article 180); they also depend on the established repair periods.
In the nomenclature of expenses under article 175 "Depreciation of freight cars", a percentage of the book value is taken as a measure, which, in turn, depends on the size of the car fleet. In addition, depreciation rates depend on the service life of different types of railcars [1].
Consequently, the costs of depots and major repairs and depreciation of freight cars depend on the size of the car fleet, inter-repair periods and service life. These costs, all other things being equal, change in direct proportion to the car fleet or the corresponding car hours. When using the expense rate method, the car-hours meter is used for the specified expense group.
The justification of the dependence of the operating costs for depot and major repairs, depreciation of freight cars on the car hours of the working fleet cars in a formalized form is presented below. Expenses for depot repairs of this type of freight cars (ZEdr):
ZEdr = NKdrCdr = (£nt)/ (365 x 24) x Kdr x Cdr , (1)
where N is the working fleet of freight cars; Kdr is the coefficient that takes into account the frequency of depot repairs of freight cars; Cdr is the price of depot repairs of a freight car; is the car-hours of the working fleet of freight cars for the year.
Wagon-hours working fleet of freight cars Yftt calculated by summing the wagon-hours in trains Yjntp under cargo operations £ntgr and technical stations Yintt •
£nt = £ntp + Zntgr + £ntt
Provided that the numerical values of Kdr and Ts_dr are within a certain perspective period (for example, 5; 10 years) it can be assumed, all other things being equal, to be constant, from formula (1) it follows that the costs of depot repair of freight cars £Edr are directly dependent on the car-hours of the working fleet of freight cars
By analogy, the annual cost of major repairs of this type of freight cars (Ekr):
£ _ ChkrCkr _ N ^ Ckr _ £ntxckr
kr = t = t = Ht t = 365x24xHtXt^ ( )
where Kr - the cost of all major repairs for the entire service life t; Chkr- the number of major repairs for the entire service life; Ckr - the price of major repairs of the freight car; Ht - the inter-repair period for the freight car.
If the numerical values of Ckr, Ht, and t are constant for a certain prospective period, the annual cost of major repairs of Ekr freight cars under comparable conditions is directly dependent on the car hours of the working fleet of freight cars
Depreciation of freight cars of this type for the year (a) will be:
(nxcv) _ (£nt xcv) _
t t 365x24xt' ( )
where K is the cost of the car fleet; t is the service life of the freight car (accepted by car types); Cv is the price of the freight car (accepted by car types).
If we assume that the numerical values of the parameters Cv and t for a certain perspective period (for example, 5; 10 years) if all other conditions are equal, then it follows from (3) that the depreciation of freight cars a changes in direct proportion to the car hours of the working fleet of freight cars £nt
Thus, for the considered group of expenses (£Edr, Ekr, a), the meter is the car-hours of the working fleet of freight cars £nt, i.e.
Edr + Ekr+ a = f(£nt), (4)
CONCLUSION
In our opinion, when calculating 1 car-hour of downtime, it is necessary to take into account, in addition to depreciation costs, the costs of depots and major repairs of freight cars.
REFERENCES
1. Zhuravel A. I. The cost of railway transportation: a monograph. Novosibirsk: SGUPS, 2000 - - 304 p.
2. Smekhova N. G., Kuporov A. I. The cost of railway transportation: textbook. Moscow: Route, 2003. - 594 p.
3. Tereshina N. P. Economy of railway transport. Moscow: Route Publishing house, 2008. -801 p.
