Parametrical calculations in transport companies

The issues of objective and accurate production cost calculation has always been relevant. There are various methods of cost accounting and costing, it is important to determine the best option for organizations in the motor transport industry, which allows obtaining objective data that meets the requirements of modern management. Within current environment characterized by the increase of competition, the rapid adoption of managerial decisions on commercial transactions and the need for constant cost control, cost calculation is of particular concern. The literature review and practice analysis have shown the necessity of correct determination of cost accounting and calculation objects that are largely dependent on industry specifics. In the scientific literature there are several views on these issues, which are consecrated in this article. Therefore, the study defines the characteristics of transport companies and justifies the need for carrying out parametric calculations. Moreover, the stages of performing appropriate calculations are presented. The study has shown the feasibility and simplicity of parametric calculations and the potential of applying the data to determine the optimal service price and to take other managerial decisions.