Transport as a sector of the economy has the following features:
· production of transport has no material form: the transport does not produce new things, but only moves goods, products created in other sectors of the economy;
· transport does not belong to the subject of his work – ship the cargo, it belongs to the senders and recipients of goods;
· the price of transport products are based on tariffs for freight and passenger transportation;
· as a unit of measure of the transport of products used: tonne-kilometres, passenger-kilometres, sent tons of freight and number of passengers;
· the production of transport you know, putting in the margin, so the transport can not work without provision of locomotives and wagons, and should take into account the bandwidth on the roads;
· transportation creates and adds nothing material to the transported goods. Hence the peculiarity of the circulation of the means of labor from the form of circulation of capital item falls in the form of things, as the transport sold by the production process, that is, transportation;
· the composition of the means of production no raw materials, the cost of which is very significant in the industry.
· is uneven use during the year of vehicles (that is, the presence of "peak season").
· Production of transport has on valuation. The more traffic, the higher the transport share in national income going to consumption and accumulation for expanded reproduction.
The duration of the production cycle
Like any production process, the transport consists of successive stages:
· first, the loading of cargo in rolling stock (passengers boarding);
· second, the movement of goods and passengers between the points of departure and destination;
· third, unloading of goods from rolling stock (passengers) to the destination.
Financial resources of the company represent the cash income and savings (own funds) and remittances from outside (borrowed and borrowed funds) used for the production and sale of goods and services, reproduction of capital and labour. financial resources are used by enterprise transport to meet financial obligations: to the state payments to the budget system and extra-budgetary funds, the return of budgetary loans and payment of loan interest, to creditors for repayment of debt, payment of interest on the loan; to shareholders — payment of dividends.
In addition to its own funds as sources of financial resources uses borrowed funds, which consist of:
· debt in the form of credit (banking, commercial, budget loans) and bonds;
· equity capital received by issuing shares and selling them;
· equity (share) funds of participants of realization of a concrete investment project.
Revenues of transport companies includes the revenues derived from the transportation process, loading and unloading operations, freight forwarding, other works and services. The main part of business income of transportation receives from transportation of goods and passengers.
Revenues from transportation depend on the amount of service rendered, the tariff for the transportation, contract prices for transportation. The basis of the rate based on the mode of transport, class of transported cargo, distance of carriage. Depending on the degree of regulation of tariffs of their klassificeret on fixed, adjustable, contractual and free.
· Fixed tariffs for railway transport centrally determined by the Department of transport and communications of the Russian Federation in coordination with the state authorities. They are mandatory for use for all participants in the transport process are used for the transport of railway transport.
· Regulated tariffs of the transport set alone due to the system of tax regulation of enterprise income. They must be for a period of stabilizing prices.
· Negotiated rates set transport arrangements by agreement with customers on the basis of the necessary costs for transportation (work, services) and a normal level of return, regulated and approved by the state authorities (approximately 35% of the costs).
· Free fares transport set independently based on demand and supply in the market of transport services. The decision on their introduction are public bodies.
On transport companies planning, are subject to the following costs (expenses):
- expenses on ordinary activities (transportation).
- other expenses - the sum of planned operating, non-operating and extraordinary expenses of the motor transportation enterprise.
The profit on ordinary activities transportation includes the results of operation of the transport, ancillary industries and households, and other economic operations. Profits from the operation of transport is defined as the difference between the income from transport operation and maintenance costs of transport.
Taxation of profits is carried out in accordance with the Tax code of the Russian Federation. Business transport is used in the taxation of profits from the benefits that are common to all sectors of the economy. Profit remaining at the disposal of the transport organizations is used on the production base development, social development, material costs.
A feature of the transport organizations is that vidomi main assets are the vehicles included in fixed assets, the cost of which, as is known, is repaid by accrual of depreciation. For transport companies characterized by the presence in the asset balance of fixed assets and production stocks. At the same time, a large proportion of fixed assets (vehicles) in the balance sheet is accompanied by a relatively small proportion of industrial stocks. Article "work in progress", "Finished goods" and "Long-term biological assets"
A characteristic feature of the basic production assets of TP is a smaller proportion of buildings in total resources compared to industrial enterprises, as well as greater the share of active fixed assets - vehicles. Structure OPF vehicles is dependent on many factors, including: quantitative and qualitative composition of vehicles, level of production, concentration and specialization of ATP, climatic conditions and other factors.
The current assets include all fuels, oils and other operating fluids for rolling stock. Tires take into account only those who are on the company's premises, on vehicles technical assistance at bus stations. Tires installed on vehicles and operated, relates to value of vehicles.
Road transport plays manuwal in ensuring economic growth and social development of Russia: about 60% of transportation of goods and passengers is done by road. In the market of cargo and passenger motor transportation services, there are about 450 thousand enterprises and organizations of various industries and individual entrepreneurs. Park motor vehicles for transport of goods reached 4.6 million units of fixed assets of road transport, including road infrastructure, estimated at about 11% of all fixed assets of the country.