METHOD FOR CALCULATING DIFFERENTIAL LABOR COSTS BASED ON THE LABOR METHOD FOR FORMING THE COST OF EXPORT SERVICES ON RAILWAYS

Abstract

This article is devoted to the development of a comprehensive methodology for calculating labor cost coefficients based on the labor method for determining the cost of forwarding services in the field of rail transportation. In the course of the research, methodological tools were developed to take into account all the key factors affecting labor costs in the forwarding process. Special attention is paid to the issues of cargo classification and differentiation of coefficients depending on their characteristics and specifics of transportation. This made it possible to create a more accurate and reasonable model for calculating the cost of services, taking into account the individual characteristics of each cargo and the customer's requirements. As part of the work, a detailed calculation of differentiating coefficients and an analysis of their impact on the formation of the final cost of services provided when escorting goods in a removable manner was carried out. The implementation of the proposed methodology for calculating labor cost coefficients will ensure the objectivity, transparency and validity of adjusting the cost of services depending on the parameters of cargo escort. The proposed changes, principles, algorithms and approaches to calculating the cost of shift-based cargo escort (protection) services are aimed at strict compliance with antimonopoly legislation and ensuring the economic validity and transparency of tariffs.