ANALYSIS OF THE COST STRUCTURE OF TRANSPORT INDUSTRY ENTERPRISES

Abstract

The article examines the cost structure of transport enterprises and identifies the main trends in its formation under current economic conditions. The economic features of transport activities that influence the formation of enterprise costs are considered, particularly the high resource intensity of the transport process and the significant role of fuel, labor and technical resources in providing transportation services. The economic essence of the costs of transport enterprises and the main elements of their structure are analyzed, including material costs, labor costs, depreciation, social contributions and other operating expenses. The regulatory framework for cost formation within the accounting system in accordance with national accounting standards and sectoral methodological recommendations is also outlined. Based on statistical data from the State Statistics Service of Ukraine, an analysis of the cost structure of transport enterprises by types of transport activity for the period 2019–2023 was conducted. The proportion of the main cost elements in land and pipeline, water and air transport was examined, which made it possible to identify the sectoral characteristics of cost formation in different segments of the transport industry. It was established that material costs dominate in the structure of transport enterprises’ costs due to the high material and energy intensity of transport activities and the significant dependence of transportation on fuel and energy resources. Labor costs also account for a considerable share of total costs, reflecting the important role of human resources in ensuring the transport process, while depreciation reflects the capital-intensive nature of transport activities. The study also highlights the influence of external economic factors on the cost structure of transport enterprises. In particular, attention is paid to the transformation of logistics routes and changes in the structure of transportation caused by the full-scale war, which significantly affected the functioning of different types of transport and the distribution of costs. It is determined that the cost structure of transport enterprises has pronounced sectoral features and varies depending on the type of transport and technological characteristics of transportation. The obtained results can be used to support cost management at transport enterprises and to improve the efficiency of resource use in transportation processes.