Народное хозяйство вопросы инновационного развития - А. С. Алексеев
Current assets
in sphere of circulation are: finished products at enterprises' warehouses,
resources in receivables (settlements for products non-paid by buyers), for
uniforms given to railway workers under the payment by installments and money
resources at bank accounts of enterprises. Almost 2/3 of current assets of
railways are in the sphere of productions, mainly in production assets.
The basic part of current assets is referred
to standardized ones.
All current assets
in the sphere of production are standardized as well as the assets invested
into finished products and settlements for uniform. Sizes of assets by elements
are: goods supplied, money resources, debtors and other current assets are not
standardized and they are called non-standardized current assets.
Classification of current assets into standardized and non-standardized has
great practical meaning. To calculate the profitability ratio only
standardized current assets are taken into account.
Standardization
of own current assets is made by calculation of a standard and norms of current
assets by separate items. Standard is a money term of planned demands of an
enterprise in own capital assets. Norm of capital assets shows the need of
capital assets per a production unit, a tenge of expenses, one worker and other
indices of an enterprise operation. Norms of capital assets are comparatively
stable and allow calculating them for a long period.
Standards on
following items are estimated at railways: production reserves, special form
in use, low-value items is use, work in-progress, finished products, deferred
expenses, settlements with workers and employees for uniform.
Kazakhstan
railways are operated by jSc
“National Company” Kazakhstan Temir Zholy” (founder is the Republic of
Kazakhstan Government).
JSC “National
Company” Kazakhstan Temir Zholy” is a national railway company which provides
maintenance and operation of mainline railway network and providing services of
mainline railway network, freight traffic by railways.
JSC “National Company” Kazakhstan Temir
Zholy” includes the following companies: JAC “Locomotiv”
JSC “Kazzheldormet”
JSC “Locomotive Service Center”
JSC “Kaztransservice”
JSC “Kedentransservice”
JSC “Center transportnogo servicf”
JSC ‘Transtelecom”
JSC
“Voenizirovannaya zheleznodorozhnaya okhrana”
JSC
“Temirzholsu”
JSC “
Temirzholzhylu”
JSC
“Passazhirskie perevozki”
JSC
“Lesozashita”
Railway branch
of Kazakhstan is a highly efficient, dynamically developing sector which
operational and technical and potential is constantly increasing during the
last terms and provides employment for over 140 000 people [Annual financial
statements of JSC “NC “KTZh” for 2008] According to basic parameters of
technical equipment of railway (total working mileage, electrified track
mileage, freight car fleet) and transportation services (freight turnover,
passenger turnover, cargo loading) Kazakhstan takes the third place among the
former USSR countries - Table 1.