New challenges in the costs allocation for producing transport products in the context of cargo turnover structure changes

The paper provides a brief overview of existing methods for determining the cost of railway transportation for tariff purposes. The relevance of resuming calculations of sectional costs in certain directions of the transport network is considered. Some results of calculations of unit transport costs on the railways of Kazakhstan and Uzbekistan are presented. Existing methods for calculating transport costs depend on the purpose of the calculations and the depth of the planning horizon. Depending on the availability of source data, various cost groupings can be used to calculate transport and economic standards. Transport and economic calculations in Russia, Kazakhstan and Uzbekistan have common historical roots, as they were based on the same scientific school. However, at present, taking into account the independent development of these states, the methodology for these calculations has changed. In this regard, significant difficulties arose in determining the compliance and reliability of transport costs. The division of the transport business into separate components has made it impossible to determine consolidated transportation costs. Moreover, the degree of separation and fragmentation of transport costs varies in different countries. Transport economists are faced with the urgent task of reviving and improving the lost source data for determining transport and economic standards. Without these standards, it is impossible to design a new system of transport tariffs. In this case, transport tariffs play a decisive role in the search for efficient transport corridors, both in direct and local communications. Recommendations are given for changing the system for forecasting traffic volumes and related economic indicators. Ways to solve the problem of matching transport tariffs with the costs of transporting goods are proposed.