Azerbaijan state university of economics

1.2 Role of economic activity in transport

The material factors at the disposal of each transport enterprise are called production funds. The more expanded composition of the main production funds in transport enterprises is as follows:

1. Movement, ie locomotives, wagons, maritime and river transportation vessels (tanks, plows, wooden materials, etc.), automobiles, airplanes and pipes.

2.Road and road industry. These types of fixed assets have a wide range of transport systems. For example, water transport includes harbor buildings, bridges, fixtures, railroad tracks, power lines, tunnels, station buildings, water supply installations, pickets, light fixtures and so on. The devices are divided into two groups. The first group includes communication facilities (telephones, radio, etc.), blinds, tunnels, heating and telephony facilities. The second group includes gears: electrical, mechanical and heat powered vehicles.

3. Power machines and fixtures. These types of major production funds relate to repair, energy, tools, heat and recycling of vehicles.

4. Work machinery and fixtures. In this regard, the major consumer funds, which belong to the auxiliary properties of transport facilities, include machine tools, lifting equipment, hammers, squeezers, tools for processing wood materials. combine.

5. Instruments for measuring, controlling devices and devices, laboratory equipment, automated production, speed, pressure and temperature measurement and control.

6. Instruments and inventories that cost less than the minimum wage.

7. Land plots in the premises where businesses operate, all-purpose roads.

8. Other fixed assets. Such basic funds include housing, schools, clubs, hospital buildings, clinics, recreational homes, sports palaces, sanatoriums and other cultural and public buildings.

The main production assets gradually lose their initial value and their previous ability to work according to gradually depleted and depreciated.

During the production process, fixed assets change in the form of a material change in value, and this amount goes to the cost of the new product. Fundamental production funds are worn in physical and moral form. For example, service life of buildings and services is much higher than that of other fixed assets. Their duration is different and depends on the type of construction.

The physical intensity of physical depreciation is determined by the basic principles of the foundation, exploitation conditions, movement of the rolling stock, the repetition of machine tools, equipment, etc. depends on. Emotional wear is characterized by the loss of fixed assets, such as loss of labor value, labor costs and physical depreciation. These are not the main funds lost in value. These symptoms characterizing the mental depreciation of the Fund are due to scientific-technical progress and there are two types of depreciation. The first type of moral wear is the production of moving components, machine tools, equipment, facilities that are more efficient, affordable and highly productive. Such fixed assets reduce the specific weight of the live and personalized operation to the transport unit. The faster the scientific-technical progression is, the greater the value of the underlying funds. The higher the material and technical basis of the country, the greater the scale and the speed of the new technique, technology, and the speed of the depreciation will be shortened over time.

As a result of the second type of depreciation of labor productivity, the movement of equipment produced in the enterprises, machine tools, and so on. the lower the cost, the lower the value, and the lower part of the value generated by the same value. Accordingly, the cost of labor should be determined by the labor spent on the reproduction of their labor, rather than the actual labor.

Physical depreciation of fixed assets is calculated as follows:

Here

  Tf - the actual service life of fixed assets, years;

Tn is the standard service life of fixed assets, years.

This formula is applied when physical depreciation of fixed assets occurs equally, but is not observed. If it is not feasible to prescribe the duration of the standard service, the physical depreciation factor is defined by this formula:

Here

T_q-is the residual service time, year.

As a rule, the residual service life is determined by an expert evaluation method.

The first correlation coefficient of emotional wear is calculated as follows:

Here

M_i - productivity of new fixed assets, million.man

M_m - productivity of fixed assets, mln.man

Each venture must also have turnover funds, together with the fixed assets that are required to initiate the production process. The enterprise's turnover funds, as opposed to the main funds, participate in the production process once, transfer their value to the cost of transportation and change its natural form. In the transport, inventory funds combine the production of inventories, uncompleted production and future periods.

The entity must have funds to serve circulation, along with the turnaround funds. Turnover funds of transport enterprises consist of cash. Funding funds include ready-to-use and on-the-go products stored in warehouses along with cash. Because transport is a displacement product, its product is incompatible with the production process. For this reason, the transportation enterprise does not have a "ready-made product" and can not be warehouses for sale. The value of the total fund of circulating funds is referred to as the circulating assets. The composition of the transport enterprise's turnover is as follows

Repair substations under each transport area belong to industrial enterprises for their technological character, and the composition of the circulating assets is as follows:

Structure of Turnover Funds in Repair Facilities

The second part of the funds is cash in circulation. Most of the cash inflows are uncompleted accounts in most cases after the completion of the transportation services, payments are made after a certain period of time. The cost of transportation of funds inclue to settlement accounts, loading and unloading and warehousing operations, transport activity, outsourced services, etc. including cash from work. Circulating funds are divided into two groups - normalized and non-normalized according to the method of planning and generation.For the uninterrupted and harmonious fulfillment of the transport process, the funds available on the basis of existing norms and norms are called normalized. The normalized cash flows of transport businesses are involved in the production process, including production costs, unproductive production and future expense, ie, turnover funds as a whole. The other part of the funds is not normalized, ie their level is not assigned. Non-standardized circulating assets operate in the field of circulation and combine cash and cash equivalents of the entity's settlement account.

The level of circulation required for the production process depends on their speed of rotation. The speed of conversion or the conversion ratio is the number of circulating periods at a certain time and is defined as follows:

<sub>NDV - value of normalized operating assets mln. man

The duration of a conversion coefficient is the ratio of the plan or actual number of crescent ratios, ie:



The number of circulating periods and the period of one cycle are interrelated. The greater the number of periods, the closer the era of each period.

One of the factors that influences the improvement in the use of turnover means is the reduction of the current level of circulating assets. As a result of the increase in the turnover rate of the circulating assets, the reduced level of the funds in circulation is calculated as follows:



Nb is the length of a cycle in the report (base), in days;

Np - the length of the cycle for the plan period, in days;

G - enterprise income, mln. Man

Suppose G = 7230 million manats, T = 360, Nb = 120 and Np = 110 days, then the reduced level of circulating assets will be two million manat, ie:</sub>

=2 mln. man.

The acceleration directions of the circulation of turnover are as follows:

1) acceleration of transport process, transportation of goods from consumers to customers shortly, increasing mechanization level of loading and unloading operations;

2) control over observance of material consumption norms and reserve norms, revision of scientific and technical progress;

3) replacement of expensive materials with cheaper ones, supplying equipment to the closest raw materials producers;

4) application of favorable methods for repairs of fixed assets, shortening of repair cycle, improvement of quality.

Production organization forms also affect the level of normalized operating assets.

Growth and privatization of production increases the volume of transportation in transport enterprises, and the need for daily circulating assets is increasing. In this case, transport enterprises are in need of additional fuel, oil and other maintenance materials, spare parts, aggregates, tires and other circulating assets as compared to previous years.

Increased production leads to additional capital expenditure. For example, the expansion of the warehouse economy, the loading and unloading and other mechanisms, and so on.

Transportation has a distinctive feature compared to other areas of production, and is also reflected in the organization of labor. This feature comes from the technology of freight and passenger transport, which is considered to be the main production area of ​​transportation. The organization of labor in the railway reflects the following characteristics:

-Continuity of transport process. The transportation process on the railroad is carried out irrespective of weather conditions at night and day, based on the principle of rotation;

- Separate activity of transport workers in the field care. Even though linear enterprises are located on the entire road network, they serve as a single technological process, making all the rings of a single transport conveyor;

- work on the railroad with the main crew members and individually. It includes hundreds of employees in intermediate stations, traffic jams and block posts, and the number of employees is up to 5-15 people;

The main part of the railway leading professional staff perform their activity on the move (vehicles). Such workers carry out their work on the principle of rotation.

Traffic trainers who are traveling to distant distances for such workers, and road repair workers who are engaged in road repair work (such workers change the repair areas and live in private carriages). One of the other necessary forms of organizing railroad work is the form of a brigade. In this form of labor, the train employs locomotives, trains, various types of repair and other brigades. For example, there are complex brigades that incorporate specialized brigades consisting of various professional workers engaged in the repair of vehicles, and workers of one or more professions. Various types of road repair, container yards, mechanized stations (distances), construction companies, etc. Brigades also work in areas. The brigade of the organization of labor ensures the growth of labor productivity in all the brigades operating, the reduction of the cost of the work done, and ultimately raising the overall efficiency of the rail transport.

One of the other forms of labor organization in the railroad is a single turn. This form of labor organization is used at large technical stations and incorporates trainers, trainers, maneuvering locomotive brigades performing these tasks, wagons service and maintenance repair

The organization of labor in motor transport has its own peculiarities. Depending on the professional characteristics of the work of the workers here, different forms of labor are employed. For example, the organization of drivers' labor has a distinctive feature compared to other categories of employees, and the fact that the online job of these drivers is complicated by the overwhelming misbehavior and, in some cases, the inability to follow the length of the workday.

Therefore, another form of organizing the online work of drivers is used. However, the actual business balance of the drivers here should not exceed the normative level.

Different options for truck operation are available:

- operation of a driver in the car, ie a driver's drive;

- service of two drivers on a car;

- organization of drivers' work in the form of brigade, that is, brigade for several cars. The number of drivers in the brigade depends on the length of the working day and the monthly business balance of the driver.

Experience shows that the second form of the organization of drivers' labor is more effective and widely applied.

The organization of bus drivers' work is also unique and versatile. Selection of options affects the length of the working day in the routes and the drivers' monthly effective work fund.

There are these forms of organizing bus drivers:

- a driver is arranged on a bus and the bus is not used effectively in terms of time;

- two drivers are being driven to a bus. The organization of the labor organization will also be set at the time the bus will operate day by day:

FS - Monthly effective hours of drivers in the background, hours;

Ss - Number of bus drivers;

Ts - Monthly efficient business hours of a driver.

In this form of labor organization, drivers are working day by day.

In the third form of the organization of drivers' labor, a passenger bus is organized by three people. In this case, the duration of the bus over the course of the day will be determined by the above formula. But the number of drivers (Ss) will be two and three.

The drivers' average monthly effective working time is as follows:

Gt - number of days of submission in the year;

Gi - number of days off in the year;

GB - days without holiday and other reasons;

tu - length of work day;

tb.q. - shortened working hours on holidays.

Buses serve passengers internationally, suburban and intercity transportation. Each route is characterized by the level of flow rate assigned to it and the length of the working day.

The level of labor productivity in the enterprise and the area is calculated based on the amount of consumption of the product, compared to the level of labor spent on its production, and the following formula can be used:

The economic essence of the formula is at the time of time spent on a unit of product produced in natural or in terms of time T (time, day, month, years).

The level of labor productivity in planning is calculated by natural, conventional, labor, and cost method, and each has defects.

In natural expression, labor productivity is assigned to one employee (tonnage, passengers) or transport work (t km, pass.-km), ie

Mə= or Mə=

In the formula

Q - Volume of transportations, thousand tons or.;

W - Transport business, mln. tkm. or passenger-km;

Io.s. - the average number of employees, with a thousand people.

Despite the possibility of normalization and accounting of many works in transport, and control over their quantities and quality, the use of the form of labor payment is limited. For example, when transporting passengers, normalizing the labor of locomotive brigades, motor transport drivers and calculating the actual time spent on them, and, as a rule, the timely manner of payment for such workers is applied. Because of known reasons, passenger transportation is based on a precise action schedule. This sign of passenger and rail transport, also belongs to sea, river and air transport. The cost of a transport enterprise is planned for the whole transportation process, ie the costs incurred before the cargo arrives from the transportation point to the warehouses of loaders. This includes shipping and unloading costs, their escort and shipping costs. However, this technology is an exceptional solution in the automotive industry. Thus, shipping costs are not included in the cost of transportation, as these operations are normally carried out at the shippers and consumers' yards, and these costs themselves are payable

Cost elements are included in the cost value: the basic and auxiliary workers, engineers, technicians, employees, small and medium-sized service staff, public and private sector wages; amortization of all fixed assets; by deducting the cost of waste; earnings, purchased semi-finished goods and complex ware products, purchased from non-fixed assets, staff salaries, as well as other monetary expenses. Thus, it is evident from the list that raw material, the cost value of the materials cost elements, allow the entity to determine the plan and actual levels of each of the material benefits spent on the enterprise.

Different types of transport may vary in value. In addition, four trains on the railroad: cargo, passenger, luggage and postage calculation, while others are for the first two transportations.

The calculation of the cost of transport of motor transport consists of the following consumables:

The main and additional salary of drivers and conductors of the public with insurance;

- Fuel for the car;

- Lubricants and other maintenance materials;

- Wear and tear of car tires;

- Repair and maintenance of vehicles;

- Depreciation of movement composition;

• For full recovery;

• Overhaul;

- Plus costs.

While the function and general principles of finance are the same in all areas, the peculiarities of that area should be considered. For example, when organizing financing in transport, these should be taken into account: the transportation conditions and characteristics of the entity's revenue and profits, which depend on and affect the volume of transport; the contents of the main production assets of the transport enterprise in all production funds; absence of materialized transportation product; Transportation of cargo and passengers, main production activity of transport, in non-stationary conditions, etc.

Financing of transportation enterprises carries out control over the work associated with the performance of cargo, passenger and other services at the enterprise level. The monetary form of finance is reflected in its revenue, expenditure, total amount of revenue, payments to the state budget, capital expenditure on new techniques and technology, production power to be used. Financial relationships in enterprises shall be governed by the terms of reference of the transport service, in the distribution of profits, the payment of salaries to employees and employees, the payment of purchased raw materials and fuel, spare parts, aggregates, movement components, payments to all forms of payment in the state budget; in the implementation of other operations related to cash. Funding of each enterprise is based on the following principles:

- Independence in financial and economic activity;

- Self-financing;

- Interest and responsibility for the results of production-economic activity;

- Creation of financial resources;

- Division of funds into special and borrowed funds;

- First-priority allocations to the budget, budget and state funds;

- Financial control of the entity's activities.

Transport facilities can also utilize borrowed resources in addition to special funds. Examples of such resources include bank loans, other assets and bonds.

The entity is responsible for the use and timely repayment of bank loans.

In contrast to other areas, transportation businesses have specific features in obtaining loans. The reason for this is the seasonal imbalance of transportation (production) in transport. In the absence of breakthroughs in the dynamics of the months of production of goods in industry and other sectors, this signifies itself in transport. This happens during harvesting of agricultural products, since products are required to be transported in a short time to prevent product damage and loss. For this reason, transport enterprises are required to borrow from the bank because they require more than normal working capital. Su Sources of income in all types of transport are as follows:

- Cargo and passenger transport;

- Filling of cargoes;

- Accompanied by cargo;

- The proceeds from the warehouse operation, ie, the returns on the loading and unloading of goods into warehouses;

- Luggage and postage;

- Penalties: Includes revenues from the movement of the carrier under normal load-free operation, penalties for unaccompanied passengers;

- Rent of buildings, structures and installations.

One of the financial indicators of each entity is its balance sheet profit. It includes all revenues derived from the economic and financial activity of the main, subsidiary and auxiliary areas of the transport enterprise.ch loans are called short-term and there are also long-term loans. Balance profit (loss) is defined as follows:

1. The difference between the costs of transportation and the transportation costs. There is a distinctive feature in the determination of profit in motor transport. Thus, sewing and operation of motorways are carried out by independent organizations. Therefore, road construction and maintenance costs are not included in the cost of carriage of goods and passengers by car. Therefore, the cost of road construction and maintenance is also deducted, even when the balance of profit is calculated on motor transport, with costs associated with the transportation of goods. The level of these costs is determined by the percentage of car owners' profits;

2. Execution of transportation-escorting, loading-unloading and other services;

3. Expenditures incurred during the distribution of profits of cultural-educational enterprises, except for planned income and expenses (excluding damages) on the activities of housing and communal services. In general, the following formula may be used to determine the balance of the transport enterprise:

Mb = G - X - U,

Where G - balance (total) income;

X - Total costs;

U - Costs for the construction and development of roads included in the transport tariff; these costs are only transported by automobiles.

The main function of the transport system is unchanged: the transport provides a single national commodity market, interacts with the regions and creates mobility in the lifestyle of the citizens. The strategy and development of transport depends entirely on the level of social and economic development of the country. In modern times, the purpose of the development of the transport system is unequivocally agreed with the socio-economic and geopolitical goals of the state. The development of the entire economic field, the acceleration of commodity movement, and the development of the transport system between different regions play an important role in achieving these goals. However, transportation is different from that of other material industries. First of all, there is no new product in the process of transport, and there is no change in the form and shape of the product in the normal course of the transport process. Consequently, the value of the product exposed to wear because of the spatial change in the product increases to the extent of the public expenditure for the transportation of labor. The product of transport is not available. In other words, because of its financial service, the process of its production process takes place at the same time. Relatively overlapping. That is, the product of transport is consumed even when it is produced.

Most logistic operations are carried out with the participation of various vehicles during the movement of material sources from the source to the final consumption places. From this point of view, it plays a coordinating role between the functional areas of transport logistics.

Transportation companies and firms involved in the distribution process choose a strategic goal to reduce the time spent on transport and improve the service level. First of all, it means consumers are ahead of them or go to them to render non-traditional transportation services. Such a situation is evident in the widespread use of new achievements in the field of communications and information technology. Therefore, in conditions of market economy, transport companies and enterprises should develop their own new strategies, depending on the requirements of logistics systems. An example of this is the strategy we can give. Finally, these two new directions of the transport companies' strategy form the objective conditions for increasing the economic effectiveness of all production and sales activities of firms and companies using the services.

The company's management apparatus is faced with the necessity of creating a company's transport network, when making decisions about the logistics methodology and the application of the principles relating to the transportation of cargoes. Establishing such a network enables logistic concepts to be realized and identifies the overall management, coordination and optimization function that will be implemented for each participant and organizer of a number of events, in particular the transport process. In order to implement the overall management as a governing body in the transport process, the management function should be given specifically to the transport departments or managers dealing with it. Obviously, there should be a set of specific initial information that fully revises the current processes and processes under the hands of these managers, who are responsible for managing, coordinating and optimizing transport processes. The following information arrays:

a) Information on the parameters of cargo units (name of freight unit, quantity and quality of the goods to be delivered to the final destination, shipping time, transportation cost and conditions);

b) information on the participation of all structural units of the company's transport system (loading-unloading, transportation-expedition, warehouse, installation, etc.) at the organizational level. Logistic information systems integrate all of these plans and their implementation into a single block from their logistic positions.

c) information on technical and technological components of production and transportation systems (design and maintenance of transport equipment, packaging equipment, loading and unloading equipment, loader units, etc.);

d) information about the parameters characterizing the economic environment in which the transportation company, enterprise or department operates.