Optimization of cost structure for long-distance haulages

The article considers the problem of development of assessment method of costs for the long-distance haulages. The carried out analysis shows that the common method of assessing costs through variable and fixed expenses while transferring to a market economy is not adequate enough. Variable costs per kilometer essentially depend on the specific conditions of haulages; consequently the author proposes to consider trip costs instead of kilometrage costs. It allows an assessment of costs to be more objective and to make reasonable management decisions.