ANALYSIS AND IMPROVEMENT OF ANALYTICAL ACCOUNTING OF INCOME AND COSTS IN THE RAILWAY FIELD

The article examines the approach to the analytical accounting of the costs of the main operating activities of the railway industry in order to determine the cost of services and works on the example of the structural division of the Dnipro Regional Branch of Prydniprovska Zaliznytsia JSC Ukrzaliznytsia. The nature of the occurrence of costs and revenues at enterprises of the railway industry and the system of cost management have been studied. The search for possible ways to improve and optimize the accounting of expenses and income by the main type of operational activity of the enterprise was carried out. Problematic issues regarding the methodological aspects of reflecting income and expenses in accounting are identified and ways of their improvement are proposed. The article revealed that it is worth paying attention to a detailed analysis of the sources of income and expenses for the effective use of production resources, the formation of management reporting and the adoption of timely and correct management decisions.