Народное хозяйство вопросы инновационного развития - А. С. Алексеев
ЖЕЛЕЗНОДОРОЖНОЙ
ОТРАСЛИ (НА ПРИМЕРЕ ОАО «НК «КАЗАХСТАН
ТЕМИР ЖОЛЫ»)
Железнодорожный транспорт - самый важный компонент
производственной инфраструктуры республики Казахстан. Экономическая
стабильность государства, обеспечение национальной безопасности, модернизация
всех сфер жизни населения и экономического уклада зависят бесперебойной работы
этой отрасли.
Ключевые
слова: модернизация, железнодорожный транспорт, производственные фонды,
Казахстан
USE OF PRODUCTION ASSETS IN RAILWAY BRANCH (AT THE EXAMPLE OF JSC “NC
’’KAZAKHSTAN TEMIR ZHOLY”)
Railway
transport is the most important component of production infrastructure of the
Republic of Kazakhstan. Economic stability of the state, securing of national
safety, improvement of life conditions of population depend from its stable and
effective operation.
Keywords:
modernisation, a railway transportation, production assets, Kazakhstan
Enhancement of
production assets use is one of the main conditions of production growth and
increase of its efficiency. Indices of use of production assets of railways are
the following: Capital productivity ratio (return on assets) - quantity of
virtual ton- km per 1 tenge of fixed production assets; Capital coefficient -
cost of fixed production assets for one worker of transport equipment
operatives of railways.
Capital-labor
ratio - cost of fixed production assets for one worker of transport equipment
operatives of railways.
To provide
production process with all necessary materials (fuel, lubricants, materials,
spare parts and etc.) the railway should always have them in stock. This stock
is prepaid, i.e. money resources were used for that. Besides that it is
necessary to have money resources to purchase tools, fittings, special cloths
and uniform and some available funds at bank accounts and in cash.
Money resources
invested into reserves of material items, low-value items, special clothes,
settlements and those which are placed at bank accounts and in cash are called
current assets. As opposed to fixed assets the current assets take part only in
one cycle of production, loose their physical form and totally transfer their
costs into traffic or other products. Current assets of railway are classified
by main three features: place and role in the reproduction process - assets in
sphere of production and assets in sphere of circulation; by organization
principles -standardized and nonstandardized; by sources of formation - own
and borrowed.
In the sphere
of production the current assets are invested into inventories of subjects of
labor (materials, fuel, tools and etc.) and expenses connected with preparations
for production operation (deferred expenses).