PROCESS PLANNING AS A TOOL FOR MANAGING OPERATIONAL COSTS OF TRANSPORT ENTERPRISES

Abstract

Currently, enterprises need an effective system of economic assessment and forecasting of operating costs to ensure a positive financial result of their activities. Modern trends in the development of business processes in various areas of production necessitate the development of new approaches to cost planning, including in the transport industry. The purpose of this work is to develop approaches to planning transport costs from the point of view of value creation. The article clarifies the concept of process cost planning, and also defines its essential characteristics. The features of the formation of transport costs associated with the specifics of the production process, the process of cost generation, as well as the specifics of the transport products themselves are revealed. The identified characteristics make it possible to justify the use of process cost planning at transport enterprises. In addition, the article proposes an approach to the formation of the total costs of a transport company based on the division of costs by processes and determining the degree of dependence of the costs of various processes on individual cost drivers. Such approach will allow to reallocate resources depending on the significance of a particular process in the value chain, will provide additional data for making operational management decisions, and will also facilitate the approach for approving expenses of enterprises.