Expenditure records organization at the place of costorigin

The article is concerned with the issues of management accounting organization. The authors provide the analysis of the economic indicators of the subdivisions of Chelyabinsk department of the SUR (South Ural Railway) and JSC "RR" (Joint Stock Company "Russian Railways"). The authors suggest the models of the cost and responsibility centers elaborated in view of modern economic conditions. These models are designed for the purpose of providing transparency of operations and information fusion for making the operative decisions by the managers of the structural subdivisions of Chelyabinsk department of the SUR (South Ural Railway).