EN
The Methodology of the Operating Cost Accounting in Identifying Mileage of Efficient Motor Vehicle Operation
Abstract
The article considers the current approach to the calculation of unit costs for maintenance and repair of the rolling stock of the automobile transport. In order to more accurately determine unit costs and the moment of the write-off of a car, the method of cost accounting for the operation of motor vehicles has been developed. The proposed method is of operational nature. Unlike the existing approach, it allows to track the intensity of cost increment at a constant total aggregate cost. Since the maintenance operation interval is a constant measure of the technical condition of any vehicle, this method allows comparing the intensity of cost changes for various models of cars within their class. Thus, it can be one of the criteria for the scientific substantiation of the selection of transportation vehicles.
Keywords
Details
Primary Language
English
Subjects
-
Journal Section
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Publication Date
September 1, 2015
Submission Date
September 1, 2015
Acceptance Date
-
Published in Issue
Year 2015 Volume: 5 Number: 3
APA
Terentiev, A. V., & Menukhova, T. A. (2015). The Methodology of the Operating Cost Accounting in Identifying Mileage of Efficient Motor Vehicle Operation. International Journal of Economics and Financial Issues, 5(3), 183-186. https://izlik.org/JA53XD43GN
AMA
1.Terentiev AV, Menukhova TA. The Methodology of the Operating Cost Accounting in Identifying Mileage of Efficient Motor Vehicle Operation. IJEFI. 2015;5(3):183-186. https://izlik.org/JA53XD43GN
Chicago
Terentiev, Aleksey Vyacheslavovich, and Tatiana Anatol’yevna Menukhova. 2015. “The Methodology of the Operating Cost Accounting in Identifying Mileage of Efficient Motor Vehicle Operation”. International Journal of Economics and Financial Issues 5 (3): 183-86. https://izlik.org/JA53XD43GN.
EndNote
Terentiev AV, Menukhova TA (September 1, 2015) The Methodology of the Operating Cost Accounting in Identifying Mileage of Efficient Motor Vehicle Operation. International Journal of Economics and Financial Issues 5 3 183–186.
IEEE
[1]A. V. Terentiev and T. A. Menukhova, “The Methodology of the Operating Cost Accounting in Identifying Mileage of Efficient Motor Vehicle Operation”, IJEFI, vol. 5, no. 3, pp. 183–186, Sept. 2015, [Online]. Available: https://izlik.org/JA53XD43GN
ISNAD
Terentiev, Aleksey Vyacheslavovich - Menukhova, Tatiana Anatol’yevna. “The Methodology of the Operating Cost Accounting in Identifying Mileage of Efficient Motor Vehicle Operation”. International Journal of Economics and Financial Issues 5/3 (September 1, 2015): 183-186. https://izlik.org/JA53XD43GN.
JAMA
1.Terentiev AV, Menukhova TA. The Methodology of the Operating Cost Accounting in Identifying Mileage of Efficient Motor Vehicle Operation. IJEFI. 2015;5:183–186.
MLA
Terentiev, Aleksey Vyacheslavovich, and Tatiana Anatol’yevna Menukhova. “The Methodology of the Operating Cost Accounting in Identifying Mileage of Efficient Motor Vehicle Operation”. International Journal of Economics and Financial Issues, vol. 5, no. 3, Sept. 2015, pp. 183-6, https://izlik.org/JA53XD43GN.
Vancouver
1.Aleksey Vyacheslavovich Terentiev, Tatiana Anatol’yevna Menukhova. The Methodology of the Operating Cost Accounting in Identifying Mileage of Efficient Motor Vehicle Operation. IJEFI [Internet]. 2015 Sep. 1;5(3):183-6. Available from: https://izlik.org/JA53XD43GN