Optimization of depreciation as a factor of increasing the efficiency of JSC “Russian railways” (transportation and production)

Lazareva Olga Borisovna, Mikheeva Lyudmila Anatolyevna

this article discusses some aspects of the optimization of depreciation in relation to rail transport. The focus is on objective factors that distort the reflection of the efficiency of fixed assets in the costs of the enterprise. The article considers the option of aligning the interests of the industry and the requirements of technological progress.

Keywords:optimization, cost elements, sources of financing, cost, structural characteristics, qualitative indicators of locomotive use, effective locomotive power, intensity of use.