THE PROBLEMS OF TRANSFORMATION FIXED COSTS TO EACH PRODUCTS IN THE RAILWAY TRANSPORT

Abstract

Controlling costs has been an irreplaceable role to management. The mainly role is calculated costs objectively to unit production and comparison real costs with planed costs. Calculation cost system in company must be adapted in order to analyse and plan the cost of individual activities and processes. There are a number of methods calculated costs. It is important to the company choose such calculation method that will show real cost of each product. The paper deals with problems of fixed costs in the railway transport sector and comparison costs for unit production using method calculation by dividing.