Activity-based costing in railway passenger transport

Eshboyev , Ulugbek

Муҳандислик ва Иқтисодиёт · 2026-yil

Annotatsiya

An activity-based cost-norm system and a two-part infrastructure charge for railway passenger transport aredeveloped to replace single network-average cost and charge figures that obscure differences across train types. Thestudy aims to decompose managed costs into cost-driver-specific norms, redesign the infrastructure charge base accordingto the underlying cost drivers, and evaluate both approaches using actual 2025 data. Managed cost items are classifiedaccording to four cost drivers: vehicle-kilometres, train-kilometres, seat-kilometres, and time. This classification yields traintypecoefficients ranging from 0.5 for high-speed trains to 1.0 for ordinary trains. The infrastructure charge is redesignedas a two-part tariff comprising wear-related costs based on tonne-kilometres and capacity-occupation costs based ontrain-kilometres. The results show that norm-based costing reduces the estimated cost of a sample trip by 7.8 percent comparedwith the network-average method. The two-part charge lowers the full-cost break-even threshold for the domesticroute from 1.559 to 0.861, bringing it within 0.124 points of actual occupancy. For the international route, the threshold fallsbelow actual occupancy, shifting the route into the commercial zone. Both approaches enable costs and charges to moreaccurately reflect the technological characteristics of train operations and provide a norm-based benchmark for state-ordercontracting.

Maqola ma’lumotlari
MualliflarEshboyev , Ulugbek
JurnalМуҳандислик ва Иқтисодиёт
NashriyotПлеханов номидаги Россия иқтисодиёти университетининг Тошкент шаҳридаги филиали
ISSN3060-463X, 3060-463X
Nashr sanasi2026-03-30
Jild4
Son3
Betlar376-379
TilIngliz
Ilmiy sohaTexnika
Indeksga qo‘shilgan2026-09-08

Maqolaning asl sahifasi

Kalit so‘zlar

railway passenger transport, activity-based costing, cost drivers, infrastructure charge, two-part tariff, breakeven threshold.

Ilmiy soha

Texnika

Iqtibos keltirish

APAEshboyev , Ulugbek (2026). ACTIVITY-BASED COSTING IN RAILWAY PASSENGER TRANSPORT. Муҳандислик ва Иқтисодиёт, 4(3), 376-379. https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/4188
GOST (OAK)Eshboyev , Ulugbek ACTIVITY-BASED COSTING IN RAILWAY PASSENGER TRANSPORT // Муҳандислик ва Иқтисодиёт. – 2026. – T. 4, № 3. – P. 376-379.
MLAEshboyev , Ulugbek. “ACTIVITY-BASED COSTING IN RAILWAY PASSENGER TRANSPORT.” Муҳандислик ва Иқтисодиёт, 4(3), 376-379, 2026. https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/4188
ChicagoEshboyev , Ulugbek. “ACTIVITY-BASED COSTING IN RAILWAY PASSENGER TRANSPORT.” Муҳандислик ва Иқтисодиёт, 4(3), 376-379 (2026). https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/4188
HarvardEshboyev , Ulugbek (2026) ‘ACTIVITY-BASED COSTING IN RAILWAY PASSENGER TRANSPORT’, Муҳандислик ва Иқтисодиёт, 4(3), 376-379. https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/4188
BibTeX
@article{eshboyevulugbek2026,
  title = {ACTIVITY-BASED COSTING IN RAILWAY PASSENGER TRANSPORT},
  author = {Eshboyev , Ulugbek},
  journal = {Муҳандислик ва Иқтисодиёт},
  year = {2026},
  volume = {4},
  number = {3},
  pages = {376-379},
  url = {https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/4188}
}

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