Cost as an economic category of business activities and cost management within the framework of the JSC "Russian Railways"

Any business entity strives to advance along the path of sustainable development. This requires constant monitoring of its financial and economic performance in order to adjust it in a timely manner. The paper examines cost as a key economic category in the activities of any business entity, including JSC Russian Railways (hereinafter referred to as the Company). Its dynamics for 2022-2024 is analyzed. The regulatory regulation of the Company's activities is studied, due to the fact that it is classified as a natural monopoly sphere. The legislation also regulates tariffs for Russian Railways services. But their size directly affects the gross profit, the financial result of the Company's activities and, ultimately, the amount of government subsidies, since its activities are strategically important for our country.