FEATURES OF DETERMINING THE COST OF TRANSPORT SERVICES

Аннотация

The strong competition in the logistics market enforces the service provider companies to enhance the
capabilities of their management accounting systems. It is of high importance to know the real costs of transport
services as well as the cost efficiency of activities contributing to the production of services. This information is
needed for assessing the profitability and operation efficiency and for determining the price of services. Traditional
costing methods, however, are not always able to provide the information necessary for decision support in the
required quality. They may even distort service cost calculations as detailed cost driver analyses are not applied
within conventional costing regimes. Thus it is worth introducing alternative cost calculation methods which
improve the accuracy and reliability of service cost data [1].
To properly manage costs in transport logistics, it is necessary to optimize all stages of the transport and
logistics process-from choosing the type of transport and building the supply chain to planning routes and monitoring
the execution of tasks.
The article deals with determining the optimal cost of auto cargo transportation, taking into account internal and
external factors of influence. The results of the research in the article show that a transport company should have
different payment options for paying for a completed flight with specific brands of cars, i.e. the cost of one m3
, t, km,
depending on the type of orders and the distance of transportation.
The materials consider the methodology of determining the contractual price of transport services in the
Republic of Kazakhstan. In the market conditions, the main objective is the correctness and accuracy of the
assessment of the actual costs of the implementation of the transport service and, as a result, the correct pricing of
this service.