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

Yıl 2015, Cilt: 5 Sayı: 3, 183 - 186, 01.09.2015

Aleksey Vyacheslavovich Terentiev Tatiana Anatol'yevna Menukhova

Öz

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.

Anahtar Kelimeler

unit cost maintenance operation auto service write-off time operation

Yıl 2015, Cilt: 5 Sayı: 3, 183 - 186, 01.09.2015

Aleksey Vyacheslavovich Terentiev Tatiana Anatol'yevna Menukhova

Öz

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Ayrıntılar

Diğer ID JA56JU55CF
Bölüm Araştırma Makalesi
Yazarlar

Aleksey Vyacheslavovich Terentiev Bu kişi benim

Tatiana Anatol'yevna Menukhova Bu kişi benim

Yayımlanma Tarihi 1 Eylül 2015
Yayımlandığı Sayı Yıl 2015 Cilt: 5 Sayı: 3

Kaynak Göster

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. Eylül 2015;5(3):183-186.
Chicago Terentiev, Aleksey Vyacheslavovich, ve 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, sy. 3 (Eylül 2015): 183-86.
EndNote Terentiev AV, Menukhova TA (01 Eylül 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 ve T. A. Menukhova, “The Methodology of the Operating Cost Accounting in Identifying Mileage of Efficient Motor Vehicle Operation”, IJEFI, c. 5, sy. 3, ss. 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 (Eylül 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 ve 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, c. 5, sy. 3, 2015, ss. 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.