Use of the "right" to expenses in enterprise cost analysis railway transport

Analysis of costs and cost of work is an objectively necessary element of production management. Traditionally, in the analysis of the cost budget at railway transport enterprises, a comparative method of analysis is used («plan» - «fact» - «deviation»). However, to estimate variances for each budget line, to determine the effect of actually performed work on the cost change it is possible to use a flexible budget that allows you to see and evaluate the «right» to costs in accordance with the scope of work.