5.3. Features of formation of transport tariffs

Transport rate is the price movement of a material object in space. The rates include the freight rates and passenger fares. Freight transportation, delivering goods from producers to consumers, increases costs. Passenger transport provides the service. In this regard, the formation of passenger fares relates to the provision of services. The basis of freight rates based on the socially necessary labor costs for delivery that identifies the transportation cost, the monetary value which is the transport rate.

The price of transportation, which was established first by agreement of the parties, in the development of transport took the form of a fixed fee in advance. System transport costs consists of fees levied for the carriage of goods; fees for additional operations associated with the carriage of goods; rules for calculating fees and charges. Fares are pre-set fees for transportation are announced for the information, and apply to all senders and recipients of goods. The level of tariffs for the transportation is determined according to normative costs per unit of transport work, level of profitability and payment of taxes. When designing tariff policy also takes into account the level of tariffs for other modes of transport, the interests of the parties of delivery. Settlements with consumers of services of public transport are made on the basis of existing tariffs in the order determined by codes (statutes) of the individual modes of transport and other legislative acts of Ukraine. Damages from free transportation of preferential categories of citizens is governed by the regulations of the Cabinet of Ministers of Ukraine.

In determining the rate base is the cost of transportation of goods or passengers, which includes the cost of the means of production, which are used in the process of transportation, wages and other expenses. The cost of transportation depends on the size of the cargo flow, composition, direction, distance, mode of transport, etc.

The formation of transport tariffs has certain features related to the peculiarities of transport as a sphere of activity. Consider the main ones.

1. The activities of the transport workers do not change products, but the cost increases because the spent material, financial and human resources that make up the cost of services associated with transportation.

2. The rate depends on transport conditions, transport costs in different parts of paths, the optimal throughput of the transport network.

3. The transport rate depends on the type of products transported, distance, speed of transportation, type of shipment. In the calculation of the tariff takes into account the type of rolling stock, the degree of vehicle occupancy and the like.

4. Transport tariffs are reflected in all elements of retail price, since the services of transport companies are companies-manufacturers and companies-intermediaries (in particular, retail businesses).

5. Transport companies use different resources (iron, coal, oil, gas, electricity, building materials, etc.), the cost of which is included in the cost of transportation. Therefore, the prices of these resources significantly affect the costs of transport companies and fare in General.

The transportation process consists of three stages: initial, rolling and end. Taking into account the typicality of initial and final stages allocate the costs of the implementation of the initial-final and moving operations. To initial-final include the costs of holding the rolling stock in the Parking lots, preparing it and loading on different maneuvers, i.e., for all works not related to the movement and distance of transport. Mobile transactions involve the costs of rolling stock on the path of movement of the cargo.

The overall cost of the transport tariff is calculated according to the formula 8.10:

where Op.to — the cost of the initial-end operations, Groat. units;

B — mobile (railway) cost of 1 km of distance, Groat. units;

In — distance transport of cargo, km

Using this formula, calculate the cost of transportation for 1 km a mass of 1 t With increasing distance of transport of goods the cost of transportation of 1 ton/km is reduced, because the reduced relative cost of the initial-final operations for the movement of cargo at 1 km.

Distribution operations on the initial-final and moving is of great economic importance. This gives you the ability to set a two-part tariff, that is, rates for fixed and mobile operations, to better take into account the costs of the transport industry, to carry out technical and economic calculations and apply them in General calculations of both transport and other enterprises and, consequently, it is more efficient to determine the price of the product.

Any enterprise, including transport, to expand the scope of activity, renewal of equipment, improvement of technological processes, stimulating work must make a profit. Therefore, to transport rates is included as income. The level of profitability depends on the type of transport, type of freight, type of freight. Since transport is fondata industry, the yield is planned at a cost in size, which enable to expand the volumes, and establish incentive funds.

The feature of pricing in transport is that its effectiveness depends largely on the use of rolling stock shippers and consignees. Therefore, in the current system of tariffs provides an incentive for improving the degree of capacity utilization and capacity of rolling stock. Products of transport can not save, therefore there is a need for appropriate capacity margin, the cost of which should be taken into account in the cost of transport of goods (tariff).

Change of tariff rates depending on the type of cargo is called differentiation of the goods and the change in tariff rates for the carriage of the same cargo at different distances is called the differentiation of tariffs according to the distances. The construction of tariffs in line with cost of production and profitability makes their differentiation in transportation are different for different goods.

Transport tariffs can have a different shape of building a (differential, proportional, or akordo). Differential tariffs are set in such a way that the tariff rate per unit of transport output change in varying patterns depending on the transport distance, usually decreasing with increasing distance of transport (fares for railway transport). Proportional rates are established in the form of uniform rates per unit of transport output all transport distances. In this case, charges for the carriage of goods increases with the distance of transportation (motor transport tariffs). One-off tariffs are set at fixed rate for the carriage of goods in a particular correspondence or for a certain distance transportation (water, air transport).

System of tariffs for different modes of transport have their own characteristics.

In rail transport, for example, to determine the cost of transportation of goods share a common, exclusive, preferential and local tariffs. By using a common tariff

is determined by the cost of transporting bulk cargo. Exclusive rates allow to organize effective placement industry, with their help it is possible to regulate the cost of transportation of individual commodities, for example, coal, quartzite, ore. Increasing or decreasing with the help of exceptional tariffs the cost of transportation in different times of the year, it is possible to achieve reduction in the level

non-uniformity of transportations on the Railways. Preferential rates

used for the carriage of goods for certain purposes, and even cargo for the Railways themselves [8].

Current freight rates for rail transport vary depending on such factors as the nature of the cargo, the degree of capacity utilization and the capacity of the car, speed, transportation, rolling stock type, etc.

The establishment of tariffs for transportation of cargoes, passengers, Luggage, freight baggage by railway transport (except suburban passenger traffic) in Ukraine

on the basis of fiscal, price and tariff policy in order, determines the Cabinet of Ministers of Ukraine. Tariffs for the carriage of passengers and baggage in suburban communications are concerned Railways in consultation with the local Executive authorities. When the level of tariffs that do not provide profitability of these operations, the losses of the Railways are compensated from local budgets. Payments for works and services associated with the transportation of goods, passengers, baggage, cargo, mail, which is not state regulation of tariffs are made at market rates, which are determined by agreement of the parties in a manner that does not contradict the legislation on protection of economic competition [18].

Because the railway infrastructure by all indications is a monopoly, the infrastructure component of tariffs should be regulated by the state, other components of a tariff demand market, situational regulation. In this case it is important to maintain equal conditions of tariff for all owners of rolling stock.

In the sectors of road and waterway transport compared with rail, there is a clear rate structure depending on various types of transportation infrastructure within these industries. Relative to international tariffs for transportation services, Ukraine adheres to the Incoterms [11].

The greatest flexibility and mobility are different tariffs for freight transport by road. They are formed not only under the influence of the cost factor but also take into account the ratio of supply and demand for such services. In this segment of the transportation market clearly policy leadership in prices. Principles of determination of tariffs of road transport are the same as for any other species. They are set at a level that provides compensation for the cost of transportation and profit, which can be used for the development of motor transport enterprise and incentives. The cost of transportation of goods by road is influenced by many factors: the climatic conditions; type of cargo; the nature of the traffic; the type of rolling stock; track conditions; the prices of fuel and lubricants; the norm of fuel consumption of different types of automobiles; the repair costs of vehicles and spare parts; the salaries of drivers and attendants; handling and operating costs.

In road transport to determine the cost of transportation of goods use the following types of tariffs:

— piecework rates for the carriage of goods;

— tariffs for the carriage of goods under a paid autotone-hours;

the rates for hourly use by trucks;

— the tariffs on the basis pokamestova calculation;

— fees for the driving of rolling stock;

— negotiated rates.

Water transport is the largest carrier in international traffic and does not require capital investment in the construction of pathways. Water transport is most often used to transport mining products: oil, sand, grain, iron ore. In Maritime transport, the payment for transportation of cargo is carried out either by tariff or freight rates. If the load follows the direction of sustainable cargo flow, they will be carried by a system of linear shipping, when cargo is moving on schedule and are payable according to the published tariff. The freight rate is established depending on conditions of the freight market and its size depends on the type and transport characteristics of the cargo, conditions of flight and related costs.

An important aspect of the process of tariff setting is the formation of objective conditions to increase profitability of the transportation industry through the creation of favorable tariffs. The process of billing should be predetermined, the process of accelerating the delivery of goods, which, in turn, will predetermine the increase in the base fare. Depending on traffic volumes, with a view to their increase, and based on economic feasibility, can be set differentiated tariffs. In some cases, to users of transport services, which achieve significant growth or to attract new traffic, by agreement of the parties may establish rates below the base.

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