METHODICAL APPROACH TO DEFINING INFRASTRUCTURE COMPONENT OF THE COSTS FOR THE PARTICULAR PASSENGER TRAIN TRAFFIC

Dep. «Accounting, Audit and Inellectual Property», Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan, Lazaryan St., 2, Dnipropetrovsk, Ukraine, 49010, tel. +38 (0562) 33 58 13, e-mail ubarash@mail.ru, ORCID 0000-0001-5911-9805 ARL «Economics and Management of Railway Transport», Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan, Lazaryan St., 2, Dnipropetrovsk, Ukraine, 49010, tel. +38 (0562) 33 58 13, e-mail geneuakk@gmail.com, ORCID 0000-0002-7773-6652 Dep. «Logistics», School of Business and Management of Technology of BSU, Moskovskaya St., 5, 220007, Minsk, Republic of Belarus.tel. +375 (29) 362 30 80, e-mail zianchuk@gmail.com, ORCID 0000-0003-0628-1571


Introduction
Today in Ukraine there is no a single method of determining the efficiency of a particular passenger train, but there is only a certain procedure for calculating the profitability of trains.To determine the profitability of trains, income are taken from the program certificate G-100 for a specified period of time (the amount of income from tariffs in Ukraine and seat reservation), and the costs are calculated on the base of consolidated and individual expense rates, identified by passenger traffic costing on the Ukrzaliznytsia [4].The calculation reflects the direct costs of all households are attributable to passenger tarnsportation and indirect costs, which are distributed on passenger transportation proportionally to corresponding figures.
Based on the operating costs and the volumes of passenger traffic expendable rates are calculated .
The problem is that expendable rates do not include individual characteristics of a particular passenger train traffic, such as speed, comfort, class of a train, seasonality and running term.All this leads to distorted information about the costs of a particular train running, the profitability calculation of a particular passenger train and as a result the non-objective management decisions making relative to amendments in to the existing train schedule and efficiency upgrading of passenger transportation.
The comprehensive theoretical and methodical approach to the determination of the profitability of a particular passenger train has not yet been suggested.Also there is no methodical approach for calculating the costs of infrastructure component for a specific train, which would take into account all the individual characteristics of a passenger train movement.
I. P. Korzhynevych, Yu. S. Barash, M. B. Kurhan devoted their research to determining the dependence of track infrastructure deterioration from increasing train speeds.In a study [6] researchers found that the calculation the impact of trains on infrastructure through the given turnover is not accurate because it does not take into account a number of technical and operational factors.Analytical dependence, obtained by the authors in the course of their research, determine the relationship between the quality state of infrastructure and quantitative indicators of influence, they characterize exactly the influence of the latter (speed, type of rolling stock, infrastructure state) on deterioration of a railway track and catenary system.

Purpose
To distribute the costs of all households on Ukrzaliznytsia upon transportation of passengers in long-distance and international traffic to a specific passenger train.To develop the methodical approach to defining the infrastructure component of the costs for the particular passenger train raffic, that takes into account the individual characteristics of this train movement.

Methodology
The methods of theoretical generalization, logical and systematic analysis, synthesis, formalization, statistical processing, and analysis of information and method of expert evaluations were used.

Findings
In order to find the costs for movement of a particular passenger train one should allocate all costs of passenger transportation in the domestic and international traffic from freight and passenger transportation costing.Then divide them into separate components: Based on an analysis of all costs included in the infrastructure component, were formed three groups of expenses that are calculated according to different principles (Fig. 1).
In her scientific work Charkina T. Yu. [15] proves in order to increse the competitiveness of passenger trains on the transport market one should implement primarily their new classification, which takes into account the organization of movement depending on the running period during the day, distance and speed, term and comfort travel, type of rolling stock and source of financing their activities.This will further determine the optimal distances and timing of a trip by various rolling stock for commuter, regional, interregional and high-speed passenger trains and significantly reduce their loss ratio.
In this paper we consider only long-distance passenger trains that are designed to carry passengers for a distance of over 500 km within Ukraine and beyond (Fig. 2).Fig. 1.The principles of costs distribution on a particular passenger train upon with infrastructure cost component upon articles to determine its effectiveness Fig. 2. Classification of passenger trains in Ukraine for the running period, service area, speed of movement, a source of funding in today's market and the introduction of high-speed traffic [15] To determine the cost of a particular train one need to be able to calculate the costs relating to a specific group of trains, the number of these trains, taking into account movement period, the number of cars in the train and speed.
As discussied earlier, speed and weight of a train impact on energy consumption, traction of trains and deterioration of a track infrastructure.
In view of the above, the cost of movement of passenger trains and their impact on the wear track infrastructure necessary to individually calculate and attributed to a specific passenger train.
Fig. 3 shows the costs structure of the passenger train depending on the speed, running time, the number of cars in the train and annual car-mileage.Also this group includes the costs of track facility that are not related to costs for deterioration of a track and contact system.According to the Nomenclature they are as following: 4 101, 4 102, 4 164-4 166, 4 168-4 171, 4 181-4 183, 4 062, 4 063.This is the cost for current work of maintenance vehicles, other works of track machinery of heavy type, current maintenance of yards, single replacement of rail sleepers and replenishment and replacement of ballast on yards, single replacement of rails, replacement and replenishment of fastenings, rail anchors and other elements of permanent way at yards, maintenance control of tracks, crossings and artificial structures, maintenance of protective afforestation, works against snow and water, track facilities operation, overall repair, complex and curative, medium and enhanced medium repair of yards and roadbed with them, overall repair of artificial structures on the main tracks and yards, replacement of turnouts, rails at the yards, replacement of wooden crossing sleeppers, overall repair of crossings, mechanisms machinery of equipment and platforms; medium repair of switchgears at yards; reconstruction of curves; amortization of a permanent way and roadbed at yards; amortization of vehicles and mechanisms, engaged in all kinds of repair, afforestation, artificial structures on the tracks; welding, grinding and other rails processing; current work, overall repair of permanent assets in rail welding trains and their amortization.In general, those cost items that do not depend on the speed of trains running.
All above expenses for all types of passenger trains, without exception, in proportion to the number of cars in the train, running period per year and annual mileage.And it is calculated by the formula 1.

(C / )
where і fac С -costs under the items of passenger, commuter, locomotive, car facilities and traffic one for a specific passenger train (electric train, dieseltrain), UAH; d fac С -direct costs under the items of passenger, commuter, locomotive, car facilities and traffic one for all trains during the reporting period, UAH; i train n -number of cars in the i-th train, which costs are calculated, cars; i l -mileage in the i-th the passenger train in the reporting period, km; i r T -running period of i-th train, twenty-four hours; N -number of days in the reporting period, twenty-four hours; nS ∑ -total mileage of passenger cars during the reporting period, cars, km.; ac F -coefficient taking into account accrual of production overhead costs, administrative costs and sales expences.
Thus one can calculate the costs of a particular passenger train both upon each item individually, and upon all the items of the given group as a whole.
The second group of expenses, which is calculated by the formula 2, include the costs of the passenger sector and the transportation facility for international trains.This includes items such as: 4 031 -receiving and sending international passenger trains at border passenger stations, 4 035 -shunting operations at border stations and other.
The amount of expences for a particular passenger train according to items affect only a number of cars in the specific train and the total number of cars in all international trains for the reporting year.
де і border С -direct costs of the passenger sector and the transportation facility on a specific international passenger train upon pointed items, UAH; d border С -costs of a passenger sector and the transportation facility for all international trains crossing the border during the reporting period; i border n -number of cars in the i-th international train, where costs are calculated in UAH; . rp border n -total number of passenger cars in international trains during the reporting period, cars; N -number of days during reporting period, twenty four hours; ac F -coefficient taking into account accrual of manufacturing expences, administrative costs and sales expences.
It should be noted that the second group of costs concerns only international trains, and will not be used in the calculation the costs for passenger train of domestic route.
The third group of expences -is the costs of tarck facilities to the track infrastructure (its detereoration, repair, and so on.).To calculate the amount of these costs on a particular passenger train one need to consider not only trains running To calculate correctly the costs of specific passenger train that moves at a certain speed one need to know how it affects the deterioration of track infrastructure.The impact of increasing the speed ratio is calculated approximately on the basis of scientific work [1].In their work the authors have developed a program ZnoInfra, that when calculating the cost of maintaining the infrastructure on trains categories, taking into account all the peculiarities of their movement: weight, length of run, average speed and the amount of travel during the billing period.Following factors, taking into account changing of track repair costs from trains with certain speed were adopted: − for passenger trains with an average speed of 80 km/h, the ratio can be set 1; − for speeds of 80-110 km/h the ratio is 1.67; − for speeds over 110 km/h the ratio equal to 2.79.
Hence, the formula for calculating the costs of a particular passenger train depend on the velocity, weight and distance will look like the following (3):   і-th train, twenty four hours; ac F -factor takes into account accruals of production overhead costs, administrative costs and sales expences.
After studies the reporting of UZ during 2010 year was determined annual mileage ratio, executed by trains with mid-speed up to 80 km/h, 80-110 km/h and more than 110 km/h.They are -0.432;0.487; 0.081 respectively (an indicative coefficients of determination).Then the formula (3) for manual calculation after simplification takes the form (4).This error in the calculations would be insignificant.(0, 432 0, 487 0,081 ) where the values of all indicators are above.
On the base of the foregoing approach a rather complex and voluminous procedure of calculating the actual costs on infrastructure of each train were obtained, and as a consequence, profitability, reflects adequately the real effectiveness of the particular passenger trains running.
Since to count manually the costs of every particular train is very complex and cumbersome procedure, it was necessary to automate this process.The software to determine the effectiveness of a particular passenger train running was developed by scientists of DNURT (with authors) in research and development work [11].
The list of all the necessary data for the calculation was formed in order to automate the process of calculating the costs of the infrastructure component.The total direct and overhead costs for each sector are taken from the output cost pricing of passenger traffic [4].Except the amount of the total costs on items, calculating the cost of a particular train requires some quantitative indicators: − average number of passenger cars in i-th passenger train for the period of calculation, cars;  − term and running of a passenger train for the calculation period, twenty four hours; − total mileage of a passenger train during the period of calculation, km; − total mileage of all passenger trains during the period of calculation, cars,-km; − average number of passenger cars in i-th passenger train of international traffic during the period of calculation, cars; − total number of cars of international trains during the period of calculation, cars;  − the total number of cars in passenger trains that run during the period of calculation, at a speed up to 80 km/h, cars.
− the total number of cars in passenger trains that run during the period of calculation, at a speed from 80 to 110 km/h, cars.
− the total number of cars in passenger trains that run during the period of calculation, at a speed more than 110 km/h, cars.
− total mileage of passenger trains that run during the period of calculation at a speed up to 80 km/h; − total mileage of passenger trains that run during the period of calculation at a speed from 80 to 110 km/h; − total mileage of passenger trains that run during the period of calculation at a speed more than 110 km/h; − percentage of passenger trains that run with mid-speed up to 80 km/h in total quantity of passenger trains; − percentage of passenger trains that run with mid-speed from 80 to 110 km/h in total quantity of passenger trains; − persentage of passenger trains, which run at mid-speed above 110 km/h in the total number of passenger trains − number of days in the reporting period, twenty four hours In all formulas of methodical approach was used coefficient of costs accrual, taking into account accrual of production overhead costs, administrative ones and sales expences.This ratio is calculated by the formula: .exp.ac F 1 adm gen sale where − The user of software has the possibility to see the results of costs calculations of a passenger train by components and objects of expenditure.The results are presented in absolute amounts (UAH.)And relative ones (%)  − persentage of each component in the total amount of train costs; − percentage of each item in calculation in the component of costs; − percentage of each article in calculation in total sum of the train costs; To perform automatic calculations when determining the infrastructure component of the costs for the particular passenger train, railway services (divisions) have to submit in standard procedure information about passenger transportation, listed in the table 1.

Information about passenger transportation to determine the infrastructure component costs of a particular passenger train
No.

The structural division of Ukrzaliznytsia
Required data 1 Ukrzaliznytsia, the main passenger management 1 Total quantity of passenger cars that equipped in Ukrzaliznytsia, cars; 2. Total quantity of cars in all passenger international trains that ply during the reporting period, cars; 3. Total quantity of cars in all passenger trains that ply during the reporting period with mid-speed up to 80 km/h; 4. Total quantity of cars in all express passenger trains that ply during the reporting period with mid-speed from 80 to 110 km/h; 5. Total quantity of cars in all express passenger trains that ply during the reporting period with mid-speed from 110 km/h; 6.Total year mileage of all passenger trains that ply during the reporting period with mid-speed up to 80 km/h, km; 7. Total year mileage of all passenger trains that ply during the reporting period with mid-speed from 80 km/h to 110 km/h, km; 8. Total year mileage of all passenger trains that ply during the reporting period with mid-speed from 110 km/h, km; Running period of a passenger specific train, twenty four hours 2. Mileage of a passenger train during the reporting period, km 3. Average speed of a specific passenger train during the reporting period, km/h

Originality and practical value
The method of costs disribution of all households of the Ukrzaliznytsia for passenger transportation in long-distance traffic and international one for a particular passenger train was improved.It is based on the principles of formation of selected general indicators of costs for each sector, corresponding to the main influential factors of train operation.
Methodical approach to determining the costs of the infrastructure component, which includes the movement speed impact and weight of a passenger train on deterioration of permanent way and contact system was improved.
This allows allocating correctly the costs for passenger train traffic.
Methods of cost allocation taking into account all the individual characteristics of a passenger train running allows calculating costs for the particular passenger train, depending on its structure, comfort of the running period and movement speed.
The introduction of this methods for determining the infrastructure component of costs for particular passenger train running will let calculate the exact, economically justified expences of this component to a specific train.This all makes it possible to determine correctly the profitability of a particular passenger train and on its basis to make management decisions to introduce amendments in to the existing schedule.Later, through the proposed approach and using a PC, one can promptly identify the costs for the infrastructure use by a specific train.

Conclusions
On the basis of conducted studies the following conclusions were made: 1.The methodical approach of costs allocation for passenger transportation by the particular passenger train under general indicators, taking into account the peculiarities of each train running was developed.
2. In determining the costs of a particular passenger train a new classification of passenger trains was applied.
3. The dependence of permanent way deterioration and contact system on the movement speed and weight of a passenger train was found out.
4. The method of costs allocation on infrastructure between passenger trains, taking into account the running speed and weight of the concrete passenger trains was developed.

F
costs under items, which are assigned to all passenger trains during the reporting period; i train n -number of cars in the i-th train, which costs are calculated, cars; j s F -factor that takes into account the costs chages for the track repairs from J-th trains of a certain speed.For passenger trains with an average speed (without stopping period) up to 80 km/h.j s

2
Passenger car car-repair shed to which a specific train is attached 1.Average number of cars ( pass.and luggage) in a specific passenger train during reporting period, cars 3 Main Transportation Department 1.