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The features of planning and formation the system of balanced indexes at railay enterprises

Magomedova N.M., Khlebnikova M.V.

Incoming article date: 18.10.2017

The characteristic of developed operational expenses assessment system at railway enterprises has been presented. The analysis of legal entity economic state has been conducted. The results of the research have practical significance for the most important development fields on every management level of the railway industry. Institution analytical operational expenses assessment system is a combination of various economic processes which are fixed, transmitted, stored and used for implementing operational expenses management. The main information features have been revealed: to reflect operational expenses state through the system of different indexes, store quantitative estimation and present the results in discrete view.

Keywords: railway enterprises, legal entity, economic department, operational expenses, accounting, decision making, assessment results, estimation