When making decisions on changing the level of tariffs and fees, 2 main groups of pricing factors are taken into account: general economic and sectoral.

General economic factors include:

Tax and depreciation policy, including the amount of mandatory deductions and payments to the budget;

Changes in the general financial market conditions;

Conditions for the competitiveness of Russian exports in global commodity and transport markets;

Regulatory and legal acts regulating the amount of costs for transport services, wages and prices for products consumed by transport;

General inflation rate.

The group of industry factors includes:

Changes in volumes, structure of transportation and other types of transport operations;

Reserves for reducing own transport costs;

Changes in the nomenclature of expenses and expansion of costs by type of work and services;

Results of structural reform in the transport industries, management and forms of ownership.

The main tariff-setting factors for all types of transport include:

Transportation distance;

One-time sending size;

Transport characteristics of cargo (classes of cargo);

Specializations of rolling stock; - territorial conditions for transportation.

Each of these factors is objective and has a significant impact on the level of tariffs.

Profit from the main activities of transport includes the results of the operation of transport, auxiliary production and farms, and other business operations. Profit from the operation of transport is defined as the difference between income from transport work and operating costs of transport.

Profit taxation is carried out in accordance with the Tax Code of the Russian Federation. Transport enterprises enjoy benefits in taxation of profits that are common to all sectors of the national economy. The profit remaining at the disposal of transport organizations is used for the development of the production base, social development, and material costs.

Planning of transport income and expenses. The distribution of profits of the railway transport organization is carried out according to the same principles as in industry. Payments to the budget for the main activities of railways are determined centrally.

Working capital standards in railway transport, as well as their rationing, are carried out in the same order as in industry, with the exception of calculating the standard for uniforms. This standard is calculated as the product of the cost of clothing (minus discounts provided to certain categories of employees), which must be issued in the upcoming period, and the average percentage of passing debt (the ratio of the average outstanding debt for the previous year to the average annual cost of uniforms, minus the discount).

The financial plan for railway transport, along with income and expenses for core activities, includes estimates of budgetary institutions serving railway workers - hospitals, educational institutions, etc.

Along with the financial plan for railway transport, a plan for foreign exchange operations is being developed. This plan reflects receipts of funds and payments in foreign currency for the transportation of goods and passengers carried out by rail in international traffic.

The financial plan of river and sea transport organizations reflects budget allocations for government capital investments, operating expenses, travel expenses, maintenance of shipping inspections and security, compensation for losses in housing and communal services, compensation for the difference in tariffs for foreign transportation.

The standards for the own working capital of road transport organizations are determined separately for two groups of assets. For the group of regulated assets that directly depend on the growth of production costs (fuel, lubricants), standards are set for one ruble. costs calculated based on planned publications for production activities. For the group of assets whose inventories are not directly related to the growth of the production program, base year standards increase in relatively smaller amounts than the increase in production costs (excluding wages and depreciation).

The sources of financing for the increase in the standard of own working capital in road transport are the same as in industry. At the same time, such items as “Reserve for wear restoration and repair of car tires”, “Calculations in the order of scheduled payments”, “Revenue of future reporting periods” are planned as part of sustainable liabilities.

The acquisition and replenishment of aviation equipment, radio equipment and spare parts for them are carried out by air transport organizations at the expense of depreciation charges, profits and budget allocations. Along with the financial plan for air transport, a plan for foreign currency receipts and payments is drawn up.

IVFinance of the sphere of commodity circulation

The specificity of finance in the sphere of commodity circulation is that enterprises and trade organizations, being the link between the production of products and their consumption, contribute to the completion of the circulation of the social product in commodity form and thereby ensure its continuity. Therefore, the financial condition of trading organizations depends on how distribution costs are incurred depending on the length of time it takes to sell goods to the buyer.

The peculiarity of the functioning of trade organizations is that their activities combine operations of a production nature (purchase, storage, packaging, packing, etc.) with operations of a non-production nature associated with a change in forms of ownership, i.e. directly in the sale of products. Trade organizations as independently operating market entities, depending on the nature of their activities and purpose, are divided into two large types: wholesale trade enterprises and retail trade enterprises, which have their own property in the formation of financial resources.

The trade system in Russia currently consists of state and municipal, cooperative and private trade. In 2004, in the total volume of retail trade turnover, state and municipal trade accounted for 2.7%, non-state trade – 97.3%.

The total volume of retail trade turnover in 2004 amounted to 5,597,703 million rubles. The gross income of large retail trade enterprises reached 170,181.8 million rubles, the average annual number of employees in retail trade and public catering is 1,132 thousand people, including 953 thousand in retail trade.

Trade is characterized by the fact that it does not create additional consumer values. The cost of a product increases as a result of the expenditure of additional social labor on production operations and the sale of goods. These costs within the industry constitute distribution costs, the problem of reducing which is important.

INSTRUCTIONS FOR ACCOUNTING INCOME AND EXPENSES ACCORDING TO USUAL
TYPES OF ACTIVITIES IN INLAND WATER TRANSPORT

II. Income from normal activities of inland water transport

9. An organization’s income is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) repayment of liabilities, leading to an increase in the capital of this organization, with the exception of contributions from participants (owners of property).

10. The income of the organization, depending on its nature and conditions of receipt, is divided into income from ordinary activities and other income, which includes operating, non-operating and extraordinary income.

11. Income from ordinary activities of inland water transport is revenue from work and services in the main activity, as well as proceeds from the sale of products and goods, performance of work and provision of services in other types of activity - trade, industrial, construction, etc. Income from other types of activities is accounted for by inland water transport organizations separately from income from their main activities.

12. Income from the main activities of inland water transport organizations includes receipts for the following work and services:

• passenger transportation, including tourist and excursion and pleasure transport;
• freight transportation, including transportation in mixed (river - sea) vessels;
• towing rafts and other floating objects;
• passenger, cargo-passenger, freight crossings;
• provision of vessels for rent with crew;
• transshipment works in public river ports, as well as at non-public berths;
• riverbed mining of NSM;
• ensuring the transport process in inland water transport (service of vessels en route and when calling at river ports, pilotage, dispatch control, etc.);
• storage of cargo and luggage in river ports and train stations;
• services provided to passengers at stations, piers and on passenger ships (except for trade and catering services not included in the fare);
• transport and forwarding services, organizing the sale of passenger tickets and other agency services related to the organization of transportation of goods and passengers.

13. When supplying materials purchased from other organizations, the revenue received is accounted for as income from the sale of goods (trading activities). In the case of concluding a separate contract for the transportation of supplied materials (or a mixed contract, which highlights the cost of the goods supplied and the cost of services for their delivery to the buyer), the revenue received for the transportation of materials is taken into account as part of income from core activities.

14. Amounts of compensation from budgets of all levels to cover travel benefits provided to certain categories of citizens in accordance with the legislation of the Russian Federation are taken into account as part of revenue.

Funds received from budgets of all levels to cover losses in ensuring the operation of individual passenger lines and ferry crossings, as well as losses in the maintenance of other inland water transport facilities, are allocated to increase financial results in the manner prescribed by the Accounting Regulations “Accounting for State Aid” PBU 13 /2000, approved by Order of the Ministry of Finance of Russia dated October 16, 2000 N 92n

15. Revenue is accepted for accounting in an amount equal to the amount of receipt of cash and other property and (or) the amount of accounts receivable. The amount of revenue is determined based on the prices, tariffs and fees announced by the organization, and when applying contractual prices and tariffs - based on the cost of goods, works and services defined in contracts with buyers and customers.

Under contracts that provide for payment in kind, the amount of revenue is determined in the manner established by clause 6.3 of PBU 9/99.

Under contracts that provide for payment in foreign currency, revenue is determined in rubles at the official exchange rate in effect on the date of recognition of income in foreign currency (Accounting Regulations “Accounting for Assets and Liabilities, the Value of which is Expressed in Foreign Currency” PBU 3/2000, approved by Order Ministry of Finance of Russia dated January 10, 2000 N 2n).

Under contracts that provide for settlements in rubles in an amount equivalent to a conventional monetary unit, revenue is determined taking into account the resulting amount differences (clause 6.6 of PBU 9/99).

Recognition of income from ordinary activities

16. Revenue is recognized in accounting in the reporting period in which products (goods) are sold, work is performed, services are provided, regardless of the actual receipt of funds or repayment of debt in another way.

16.1. When selling goods (products), the date of sale is the day of transfer of ownership of the goods in accordance with civil law and the terms of the contract.

16.2. When carrying out freight transportation, the date of sale is the date of departure of the cargo (the date of registration of transport documents).

16.3. When carrying out passenger transportation, the sales date is the start date of the flight. Funds received from the pre-sale of tickets are taken into account before the start of the flight as part of deferred income.

When selling season tickets, the income received is included in the revenue of each month in proportion to the validity period of the tickets.

16.4. When performing transshipment work, the implementation date is the day of execution of documents confirming the completion of the work (act of loading, unloading, transfer of cargo to another type of transport, invoice for shipment of goods to the recipient, etc.).

16.5. Under lease agreements for ships, reloading equipment and other facilities, income (revenue) is recognized in each calendar month based on the number of rental days in a given month and the average daily rental cost under the agreement.

16.6. For services to passengers at stations and piers, as well as paid services on passenger ships, revenue is recognized on the date of submission of cash (voyage) reports compiled in the prescribed manner.

16.7. When providing services for servicing ships in ports and en route (pilotage, raid services, comprehensive fleet maintenance, navigation services, etc.), as well as services for cargo owners in ports (storage, freight forwarding services, etc. ) income is recognized on the date of actual provision of the service. Under contracts providing for the provision of such services over a long period of time, revenue is accrued taking into account the principle of uniform recognition of income and expenses.

1

1 Federal budgetary educational institution of higher professional education "Volga State Academy of Water Transport"

Currently, one of the mechanisms that makes it possible to control the financial results of the activities of inland water transport organizations (INWTO) is production and financial planning, the purpose of which is to achieve the maximum level of profit. Optimizing the management of the financial results of inland water transport organizations includes prompt changes in planned indicators of income and expenses in accordance with changes in demand for transportation and income rates, which affects the amount of expenses of the organization and allows for a comprehensive economic analysis of expenses. The article discusses one of the methods for forecasting income, expenses and profitability of freight transportation of inland water transport organizations, and proposes a model for substantiating the income and expenses for the transportation of goods of inland water transport organizations to obtain maximum profit, which allows you to quickly respond to changes in market conditions.

forecasting

inland water transport

1. Abramov A. A., Mineev V. I., Vorobyova M. V., Makovetskaya T. V. Fundamentals of pricing in a market economy: Monograph. – Nizhny Novgorod: Publishing House of Nizhny Novgorod State University, 2008. – 324 p.

2. Vaisblat B. I., Shilov M. E., Shilova E. G. Optimization of enterprise financial management: Computer-oriented approach: textbook. – Nizhny Novgorod: Moscow Institute of Law, 2008. – 104 p.

3. Industry instructions on the composition of costs and calculation of the cost of work and services of enterprises of the main activity of river transport (approved by the Ministry of Transport of the Russian Federation on 03/08/1993 N VA-6/152).

4. Sivovolov N.V., Shchepetova V.N. Comprehensive economic analysis of economic activity of river transport enterprises: textbook. allowance. – N. Novgorod: FGOU VPO VGAVT, 2007. – 244 p.

5. Sheremet A.D. Comprehensive analysis of economic activity. – M.: INFRA-M, 2006. – 415 p. - (Higher education).

The effectiveness of the functioning of inland water transport organizations depends on their ability to provide the necessary profit. This should be reflected in achieving a certain level of profitability, which is calculated by dividing the profit from the transportation of goods by the amount of operating costs.

When planning income, it is necessary to predict the value of income rates and the volume of transportation. Previously, revenue rates (tariffs) for the transportation of goods were set per 1 ton of cargo of a certain group, taking into account rates for initial and final operations or based on the average planned cost of transportation with a profit accrual of up to 35% of the cost of transportation. Such approaches do not meet modern market conditions, since they do not fully cover the costs of transport organizations and do not take into account inflation and changes in conditions in the transport services market. Currently, inland water transport organizations, as a rule, sell services at free prices. The company's pricing policy is based on marketing research. The selling price (revenue rate) is formed under the influence of the ratio of supply and demand for each type of service in a certain market segment, transportation conditions, terms and type of payment.

When forecasting the volume of transported cargo, you can use sales market research methods, for example, the heuristic forecasting method. This method is based on averaging information obtained by interviewing specialists. The predicted volume of traffic is determined by the formula:

Vprogn - predicted volume of transported goods;

O - optimistic estimate of the volume of transported goods;

M - the most probable estimate of the volume of transported goods;

P is a pessimistic estimate of the volume of transported goods.

You can also carry out trend forecasting for individual cargo or groups of similar cargo:

, (2)

t is the growth rate, which is found from the expression:

Vtek - volume of traffic during navigation in the current year,

Vpr - volume of traffic during navigation in the previous year.

If there is dynamics over a number of years, the growth rate indicator obtained by averaging can be used:

, (4)

n - number of years;

t - growth rate.

Based on these methods, a demand forecast is made for each type of transportation:

xi is the income rate for transporting one ton of the i-th cargo or line;

Ni is the forecast demand for the transportation of the i-th cargo at the revenue rate di;

d1i, d2i… - possible income rates for transporting one ton of the i-th cargo in the planning period (navigation) in a certain direction, rub.;

A1i, A2i... - forecast volume of demand for the i-th cargo in the planning period at rates d1i, d2i... respectively.

Operating costs for cargo transportation include direct costs of fuel, port and navigation fees, wages of crew and social insurance contributions, repairs, COF, depreciation of ships and others, as well as indirect costs - a share of the costs of managing a shipping company.

To manage costs, it is necessary to classify them in relation to changes in the volume of cargo transportation into constant and variable. Variable expenses include fuel costs, disbursements, navigation fees, a variable part of crew salaries and social insurance contributions, free food rations, lubricants and navigation materials, electricity, travel expenses, comprehensive fleet maintenance, and ship communications services. Fixed expenses include the permanent part of the crew's wages with deductions for social insurance, services of state regulatory authorities, depreciation of the vessel and equipment, vessel insurance, vessel rental, and ship repairs. Fixed costs also include indirect costs of maintaining and managing a shipping company.

Specific variable costs for transporting 1 ton of i-th cargo are determined by the formula:

, (5)

ERperem - variable operating costs;

k - items of variable expenses.

Let's consider a method for forecasting income, expenses and profitability of OVVT freight transportation. When forecasting costs, we will proceed from the value of specific variable costs for each direction of transportation and the value of fixed costs.

Assuming that the forecast demand curve (dependence of demand volume on price) is a linear function of the form:

Let's construct a demand function for each direction (line) of cargo transportation:

(9)

Then the dependence of the income rate on the volume of demand will have the form:

Taking into account the accepted notations, we determine gross revenue in the planning period:

, (11)

Gi = min (Gpr i, Ni),

Gi is the volume of the i-th cargo transported,

Gpr i is the fleet’s carrying capacity for the i-th cargo.

The amount of operating costs for cargo transportation can be expressed by the following formula:

(12)

Variable costs are found using the formula:

, (13)

Si - specific variable costs for transporting 1 ton of cargo,

m - number of directions (lines).

Having the predicted values ​​of the company’s income and its costs, we will determine the gross financial result (FR):

(14)

Then taxable profit (P) is determined as:

(15)

a, profitability (R):

(16)

The problem of managing income and expenses can be formulated as the following model: find the indicators (Gi*), (xi*) that provide the maximum profit value, subject to the following restrictions:

• the volume of transportation for each type of cargo must be a non-negative number: Gi≥0;
• the profit rate for cargo transportation should not be less than the specific variable costs for transporting 1 ton: xi > Si;
• the profitability of transportation should not be less than the desired level of profitability: R ≥ Ro.

The formulated problem is a nonlinear mathematical programming problem, which can be solved using the MS Excel software product, which contains the “Solution Search” add-in as part of the mathematical software.

To illustrate the proposed methodology, let us calculate the level of income and expenses at a given profitability to obtain maximum profit with the following initial data (Table 1).

Table 1

Initial data

The costs of managing and maintaining a shipping company are assumed to be 20 million rubles.

Calculation results:

With a given profitability of 15%, the optimal profit rate for table salt is 247 rubles/t, the optimal transportation volume is 382,195 t; the optimal profitable rate for scrap metal is 438 rubles/t, the optimal transportation volume is 613,750 tons. The profit from the transportation of goods as a whole will be 47,431 thousand rubles.

Thus, the proposed model makes it possible to conduct an economic justification of income and expenses and quickly respond to changes in market conditions.

Reviewers:

Vaisblat Boris Isaevich, professor, doctor of technical sciences. Sciences, Professor of the Department of Venture Management of the Nizhny Novgorod Branch of the Research University “Higher School of Economics”, Nizhny Novgorod.

Makarova Larisa Grigorievna, professor, doctor of economics. Sciences, Professor of the Department of Accounting, Analysis and Audit of the Nizhny Novgorod Branch of the Research University “Higher School of Economics”, Nizhny Novgorod.

Bibliographic link

Pochekaeva O.V. JUSTIFICATION OF INCOME AND COSTS FOR CARGO TRANSPORTATION OF INLAND WATER TRANSPORT ORGANIZATIONS TO ENSURING PLANNED PROFITABILITY // Modern problems of science and education. – 2013. – No. 3.;
URL: http://science-education.ru/ru/article/view?id=9301 (access date: 06/10/2019). We bring to your attention magazines published by the publishing house "Academy of Natural Sciences"

Cargo transportation is one of the most promising types of activity. Almost all categories of the population of large cities, small towns, remote villages and other settlements use the services provided by various transport companies, as well as individuals, to transport goods or things in different directions. That is why a novice entrepreneur should consider in detail the approximate business plan for cargo transportation in order to independently assess all its advantages.

Today, cargo transportation is in high demand on the territory of the Russian Federation, so the number of organizations that offer their services in this area is constantly increasing. If a businessman decides to take his place, he will need to organize his work so that he is able to offer his clients conditions that are more favorable than those of his competitors. Otherwise, business profitability will be low.

A male entrepreneur can safely start creating his own business in the field of cargo transportation if he has a driver’s license with an open category “C” and “B”.

Where to start a cargo transportation business?

You should immediately understand that this is a very costly, labor-intensive and troublesome business. The first thing a businessman will need to do is acquire his own transport. When the budget is limited, it is best to buy a vehicle like a Gazelle or something similar. This option is perfect for the first time.

Before you draw up a business plan for a cargo transportation company, you should understand the very essence of the work. The service provider enters into a special written agreement with the customer. Next, all provided items and cargo that need to be transported must be packed. It is also worth noting that clients of transport companies pay special attention to delivery times, which must always be on time. If an entrepreneur misses the expected transportation deadlines even once, the company’s reputation will be seriously damaged. Restoring a good name for an organization is not easy.

By separate agreement with the client, unpacking and installation of all sent goods can also be carried out.

The idea of ​​opening a cargo transportation company can hardly be called innovative, since this is what most novice entrepreneurs do, who do not know what to do with themselves and have enough money. Traditionally, everything happens like this. A small office is equipped where the dispatcher accepts orders that are not completed on time and also cost much more than specified in the contract. Clients remain dissatisfied, so they do not return to such companies when the need to send goods or things arises again. Because of such unscrupulous carriers, newcomers in this area have room to grow and develop. To differentiate yourself from the gray mass of performers, it is necessary not only to correctly draw up a business plan for cargo transportation, but also to build your own, necessarily honest, policy of cooperation with the client. Without a doubt, this will attract the maximum flow of customers who will regularly use the services of the transport office.

Market analysis

Before starting to organize a business, it is important to carefully analyze the market for the service. Without this stage, things will not go further than discussions. To conduct an analysis correctly, you do not need to be a professional analyst; it is enough to use local media. If there are few or no advertisements on this topic, competition in this region is weak. The next stage of the analysis is collecting information about existing nearby companies. An entrepreneur should try to find out how many cars are available, what type of transportation is in great demand, and how much the services provided cost.

The cargo transportation business will be profitable and profitable only if the entrepreneur adequately assesses his strengths and is able to offer his clients conditions that are more favorable than those of his competitors.

To stand out from your competitors, you need to set the right priorities, including:

• proper organization of cargo transportation using different types of vehicles;
• delivery of commercial cargo;
• performing industrial, country, apartment and office moves;
• transportation of large loads;
• provision of forced storage;
• provision of specially trained personnel who can perform unloading or loading work of any complexity.

It is difficult to overestimate the relevance of transport services in the modern world, since they are becoming more and more in demand every year. Quite recently, the client had to wait weeks or even months for the cargo, but today the situation has completely changed. Nowadays, time is extremely valuable, so customers often need to deliver their luggage as quickly as possible.

It turns out that if the cargo transportation industry stops functioning for any reason, all life, especially inside large cities, will freeze. Medicines will disappear from pharmacy windows, food products will not be delivered, as well as essential goods, and so on. Therefore, high-quality cargo transportation services are always necessary and in demand.

Register cargo transportation as a business

To legally open your own cargo transportation company, an entrepreneur needs to open and also register an individual entrepreneur. A company engaged exclusively in light-duty transportation with a fleet of several Gazelles and a small staff can be registered as an LLC. To begin with, the businessman will have to collect all the necessary documentation and also pay the state fee. A list of required papers can be obtained from the tax office. The package of documents should also be accompanied by a corresponding application, which will indicate the entrepreneur’s passport details, OKVED code, and contact phone number.

These manipulations can be performed personally by the businessman or his representative by proxy.

Any carrier that has registered its business must pay monthly taxes to the state treasury. To make taxation as flexible as possible, it is necessary to take into account several nuances, including types of deliveries and the scale of the transport organization.

The following tax schemes apply to cargo carriers today:

1. 1. The general system is considered a bad option for small businesses, since its owner has to pay all taxes, which will lead to rapid ruin;
   2. The simplified scheme is considered the best option, which implies the payment of six percent of the company’s total income or fifteen percent of the amount of income after deducting all expenses;
   3. The single tax can only be paid by owners of vehicle fleets where the number of cars does not exceed 20 vehicles. Institutions that cannot make their own choice are automatically transferred by the state to a single tax if they meet all the requirements.

Transport Campaign Office

A detailed business plan for cargo transportation prescribes the need to open a company office where the dispatch service will be located. You don’t have to buy the premises; you can rent them. It’s worth noting right away that saving at this stage is not worth it, since working from home will not bring positive results. If the budget for starting a business was not designed to open an office, you can consider renting space in a call center, which will require minimal costs.

To open a control room, it is enough to rent an office with an area of ​​about twenty square meters and then equip it. The dispatcher must be provided with a computer or laptop, a printer, a scanner, a landline telephone with two telephone lines, a mobile office telephone, and a walkie-talkie, which will be used to communicate between the dispatcher and the driver.

There should be a minimum of two dispatchers working in an office. During the interview, it is necessary to pay special attention to the diction of candidates, who must also have good memory, logical thinking, communication skills with a large number of people, and resistance to stress. It is also advisable to hire a manager who will monitor and organize the work of the company. In addition, the organization needs the services of a competent accountant who will work with documentation.

Purchasing vehicles for cargo transportation

This business begins from the moment when an entrepreneur decides to purchase cars for the company. Before choosing a specific type of vehicle, you must finally decide for what purposes it is being purchased, as well as how much the businessman can afford to spend on these purposes.

Practice shows that it is better to purchase used foreign cars, since they are more convenient to operate and more reliable than domestic cars, which cost much less to repair, but also break down more often.

If an entrepreneur plans to engage in cargo transportation within one city, it is enough to purchase “Gazelles”, which, thanks to their mobility, maneuverability and compactness, cope perfectly with the task on cramped city roads. This type of transport is inexpensive to maintain and also consumes fuel economically. Covered vehicles are suitable for transporting food products, and vehicles with an additional trailer are suitable for bulk cargo.

If an entrepreneur plans to work with perishable products, he will have to purchase special insulated vans or refrigerators. You can transport furniture or make moves using a Russian-made vehicle called “Zil-Bychok”. A comfortable car will go where the dimensions of a large truck cannot.

Marketing plan

In addition, the cargo transportation business plan should contain a section that discusses in detail the marketing component of the business. Marketing plan includes:

1. 1. • development and implementation of an active advertising campaign that fully reveals the essence and advantages of the services of a specific transport company. The entrepreneur must create attractive, informative business cards, as well as attract local media;
      • measures to attract a large flow of customers. Bonus discounts, promotional programs, and lucrative offers will help the businessman;
      • company development strategy, business improvement.

A properly drawn up marketing plan, as well as its competent implementation, will lead the company to success. This is the only way to stand out from competitors and increase profitability.

Income and expenses

An entrepreneur must understand that without specific data it is impossible to draw up a business plan for a cargo transportation company. To obtain accurate figures, you need correct data on the state of the planned transport organization. However, we can roughly sketch the picture:

1. 1. 1. A truck will bring about one hundred thousand rubles of net profit per month;
      2. A vehicle with a carrying capacity of five tons - up to twenty-five thousand;
      3. Zil-Bychok - up to twenty thousand;
      4. Gazelle - up to ten thousand.

The presented figures adequately describe the picture, taking into account taxes and employee salaries. When starting a business with two cars, the entrepreneur expects the following expenses:

1. 1. • purchase of transport - about one million rubles;
      • transport repairs - about forty thousand;
      • rent of office space – about ten thousand;
      • rental of boxes - about ten thousand;
      • staff salary - about forty thousand rubles;
      • marketing expenses - about fifteen thousand rubles;
      • other unforeseen expenses - about thirty thousand rubles.

It turns out that a businessman will need about 1,200,000 rubles in start-up capital, provided that he has one dispatcher, one loader and one driver working for him. If two cars are purchased, the entrepreneur can also get behind the wheel. Accounting will be handled by a remote specialist. If we use average statistical data, we can say that the payback period will be about two years.

Read more: Open a tire shop - your own business

The formation of various budgets is an integral component of the overall planning process, and not just its financial part.
The budgeting process is a comprehensive system of planning, accounting and control at the enterprise level within the framework of the adopted financial strategy. A budget is a quantitative plan in monetary terms, formed and adopted before a certain period of time, usually reflecting the planned amount of income that must be achieved and expenses that must be incurred during this period, as well as the capital that must be raised to achieve the target goals.
Today there are no standardized budget forms; each company develops its own budgeting and control system. Typically, a company's general (general) budget consists of operating and financial budgets. In this case, the financial budget, as a rule, includes a cash flow budget, a budget of income and expenses, an investment budget and a forecast budget.
The cash flow budget (CFB) is compiled to manage solvency, integrate financial flows and effectively allocate free cash. The BDDS contains information about planned incoming and outgoing cash flows. It is compiled for the purpose of planning and monitoring net cash flow, determining the place of accumulation of free funds, preventing possible cash gaps, and calculating the need for borrowed funds.
An income and expense budget (IBB) is drawn up to plan financial results, control profit indicators, manage product costs and prevent ineffective expenses in the reporting period. The budget of income and expenses reflects the ratio of all income from sales during the planning period with all types of expenses that the company plans to incur in the same period.

Lecture, abstract. The concept of budget and budgeting - concept and types. Classification, essence and features.

Budgeting in a transport company

For Russian transport organizations, the main problem is the lack of a clear structure of the budgeting process. In reality, budgets should be drawn up at all levels, and the budget of each subsequent level should be based on the budget of the previous level, that is, the entire budgeting system should be a kind of “matryoshka” of budgets.
Most domestic companies use periodic budgeting, during which plans are formed and implemented. This is typical for both small and large companies, although the specifics, of course, will be different in each specific case. To solve many problems that arise with this approach, it is enough to change the principles of budgeting. In the budgeting process, a transport company should set a number of tasks:
1) formulate the main financial and non-financial goals;
2) identify what indicators can be used to monitor the achievement of these goals;
3) identify tasks that can be solved through budgeting.
To solve these problems, a company can switch from periodic budgeting to rolling budgeting, which will avoid a number of problems, although it will slightly increase the amount of paperwork. At the same time, the management accounting system used at a transport enterprise must take into account the technological features of the company, which determine two main components of accounting:
- direction of information collection;
- method of cost accounting and cost calculation.
The peculiarities of organizing accounting at enterprises engaged in delivery (of cargo, passengers) are determined primarily by the fact that the service they provide - movement - does not have a material form. It is consumed at the time of production and cannot be stored.
Considering the final product - delivery - as an overall production process, we can distinguish its parts. They are technological processes, which are pre-planned operations.
A number of technological processes (cargo storage in a warehouse, customs clearance, packaging, loading or unloading, delivery to the departure station or the recipient's warehouse) can be treated in two ways. On the one hand, they can be considered as part of the overall technological process. On the other hand, as auxiliary activities separated into independent business processes. In our opinion, the second option is more appropriate. After all, the provision of this range of services is not directly related to the movement of cargo between the point of departure and destination.
Also an important component of the management accounting system is the choice of cost accounting method and cost calculation.
The object of cost accounting directly depends on the characteristics of the production process. For example, the technological features of the transport industry serve as the basis for the use of the process-based cost accounting method. Two other features characterize the level of detail of cost information.
In practice, we can talk about a comprehensive method of cost accounting, in which at all stages of the financial cycle and in the context of all main types of activities (products) allocated as an independent object of budget planning, the following are recorded:
- planned (budget) indicators;
- actual indicators;
- deviations of actual indicators from planned ones. The undeniable advantages of implementing the proposed model
budgeting is that thanks to the construction of budget planning, not only the efficiency of the enterprise is increased, but also the regular receipt of reliable information about the results of economic activities is ensured.