Analysis, Dynamics and Audit of Production Reserves in Rail Transport

Abstract

on the basis of new regulatory documents, this article scientifically analyzes the organization of accounting of production reserves at railway transport enterprises, its peculiarities, in particular, the dynamics of production reserve costs at the cost of freight, passenger, baggage and Mail transportation, changes in the amount spent. The article also covers the issue of the structural structure of production reserves, their role in the cost of Transportation, their supply, types of activities, measures to spend material resources at the standard level.