EVALUATION OF INDEXES OF TRANSPORT ORGANIZATIONS PERFORMANCE BASED ON THE METHODS OF ECONOMIC ANALYSIS

Autor: Darya Bazhina, Elena Arsentyevna Korolyova
Rok vydání: 2018
Předmět:
Zdroj: Vestnik of Astrakhan State Technical University. Series: Economics. :73-83
ISSN: 2309-9798
2073-5537
DOI: 10.24143/2073-5537-2018-2-73-83
Popis: In order to achieve high economic performance, modern organizations need to obtain reliable and efficient analytics which helps to assess the influence of efficiency of transport maintenance onto economic indexes of transport enterprise. One of the most promising areas of implementation of this task is the improvement of analytical tools for management decisions related to the planning and organizing of transportation. The article provides an overview and classification of existing research in the field of methods of economic analysis and their classification. There has been carried out a comparative analysis of the available methods aimed at determining the efficiency of transport companies, including the following aspects: elimination; joining the unallocated balance to one factor; chain substitutions; relative (absolute) differences; combining the logarithmic method and the method of equity participation; full differential; integral. There were given examples of comparative calculations using the most popular methods (differential, chain substitutions and integral). It is proposed to use new planning methods based on analytical models, which will contribute to the improvement of tools for decision-making in planning and organization of transport. On the basis of quantitative calculations it is proved that the integral method provides unambiguous and correct estimates of the influence of factors on the resulting performance of transport organizations. The result of the analysis show that the accuracy and absence of restrictions on the number of factors taken into account allow this method to make an unambiguous assessment of the efficiency of the transport company, and its use makes it possible to develop a strategy aimed at improving the level of service in the integrated transport and technological system of cargo delivery.
Databáze: OpenAIRE
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