The Methodology of the Operating Cost Accounting in Identifying Mileage of Efficient Motor Vehicle Operation

Aleksey Vyacheslavovich Terentiev; Tatiana Anatol'yevna Menukhova

The Methodology of the Operating Cost Accounting in Identifying Mileage of Efficient Motor Vehicle Operation

Year 2015, Volume: 5 Issue: 3, 183 - 186, 01.09.2015

Aleksey Vyacheslavovich Terentiev Tatiana Anatol'yevna Menukhova

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

unit cost, maintenance operation, auto service, write-off time, operation

Year 2015, Volume: 5 Issue: 3, 183 - 186, 01.09.2015

Aleksey Vyacheslavovich Terentiev Tatiana Anatol'yevna Menukhova

Abstract

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Details

Other ID	JA56JU55CF
Journal Section	Research Article
Authors	Aleksey Vyacheslavovich Terentiev This is me Tatiana Anatol'yevna Menukhova This is me
Publication Date	September 1, 2015
Published in Issue	Year 2015 Volume: 5 Issue: 3

Cite

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.
AMA	Terentiev AV, Menukhova TA. The Methodology of the Operating Cost Accounting in Identifying Mileage of Efficient Motor Vehicle Operation. IJEFI. September 2015;5(3):183-186.
Chicago	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 5, no. 3 (September 2015): 183-86.
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	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, 2015.
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 2015), 183-186.
JAMA	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, 2015, pp. 183-6.
Vancouver	Terentiev AV, Menukhova TA. The Methodology of the Operating Cost Accounting in Identifying Mileage of Efficient Motor Vehicle Operation. IJEFI. 2015;5(3):183-6.