Formation and structure of variable production costs of a railway transport arranging company in the international carriage of industrial goods
Volkov, Roman (2015)
Volkov, Roman
Haaga-Helia ammattikorkeakoulu
2015
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2015111616574
https://urn.fi/URN:NBN:fi:amk-2015111616574
Tiivistelmä
The case company is a joint enterprise of the Finnish Railways (VR) and one of Russia's larg-est rail operators. It arranges international railway carriages of industrial goods. In recent years, the company has faced a certain decrease in market share. The reason for this was stronger competition from other service providers that entered the Finnish market.
This thesis aims at describing the formation and analyzing the structure of the variable produc-tion costs of the case company in order to find ways to maintain the company’s competiveness through cost reduction. The second objective is to evaluate the earlier business decision on the relocation of the company’s inspection and maintenance depot from Russia to Finland. The results are supposed to show whether it is economically reasonable for the case company to operate according to the new technology implied by the business decision.
The research is based on the theory of managerial accounting and other relevant approaches, including cost-benefit analysis. The author used a wide range of secondary data sources and conducted semi-structured interviews.
The study results are: (i) classification of the costs of the case company with description of the factors that influence them, (ii) reflections on the cost reduction possibilities, (iii) results of the cost-benefit analysis conducted.
The information presented is aimed to be useful for the case company for maintaining its com-petiveness and for possible further research on expanding the company’s business to the neighbouring Baltic countries.
This thesis aims at describing the formation and analyzing the structure of the variable produc-tion costs of the case company in order to find ways to maintain the company’s competiveness through cost reduction. The second objective is to evaluate the earlier business decision on the relocation of the company’s inspection and maintenance depot from Russia to Finland. The results are supposed to show whether it is economically reasonable for the case company to operate according to the new technology implied by the business decision.
The research is based on the theory of managerial accounting and other relevant approaches, including cost-benefit analysis. The author used a wide range of secondary data sources and conducted semi-structured interviews.
The study results are: (i) classification of the costs of the case company with description of the factors that influence them, (ii) reflections on the cost reduction possibilities, (iii) results of the cost-benefit analysis conducted.
The information presented is aimed to be useful for the case company for maintaining its com-petiveness and for possible further research on expanding the company’s business to the neighbouring Baltic countries.