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Purpose. In this article is considered development of methodical recommendations, which is connected with optimization and automation of fixed assets inventory at enterprises of railway transport. Methods. This article provides a step-by-step application of the automated approach, methods of inventorying with the use of barcodes. Results. The article presents a methodical approach that considers the optimization of the inventory of fixed assets at railway transport enterprises. Inventory is an actual check of the company's property and the comparison of the data with the accounting data. First of all, inventory of fixed assets at railway enterprises needs new technologies. It can make this process easy and faster. From another hand it can reduce probability of unauthorized disappearance of property. Scientific novelty. It is offered to optimize process of carrying out inventory with application of bar codes. Practical significance. Using this approach to optimize the inventory will make it easier to work with the inventory at enterprises of railway transport.

The purpose. The main purpose of this work is research of the economic analysis methodology at railway transport enterprises during the reform period. Methods. In this research we use such scientific techniques as tabular and graphical methods, methods of comparison, scientific search, analysis and synthesis. A comprehensive and interrelated study of financial reports of the Dnipro locomotive depot is carried out with the help of special methods of economic analysis. The Results. According to the Nomenclature of Costs at Enterprises and Organizations of Railway Transport the locomotive depot operates in the context of such activities as transportation (primary activity), support activity, other operating activity and financial and investment activities. The depot receives income and costs during a particular type of activity. Comparison of these two indicators makes it possible to determine the financial result from each activity separately and by depot in general. Therefore, it is efficient, to analyze the results of the activity at this enterprise by three main indicators - income, expenses and financial result (profit or loss) - by type of activity. We cannot make economically substantiated conclusions about financial condition of the enterprise without studying the whole variety of factors, which influence on it. One of the most common types of analysis is the analysis of financial ratios, which is quite popular with investors and financial analysts. They are based on financial statements of enterprises and easy to calculate. However, this type of analysis depends on reliability and completeness of the information, which is presented in the financial statements. Ratios help to assess the situation and ask questions, but rarely give answers to them. Using the results of financial analyses, we can say that the Dnipro locomotive depot is financially independent, stable and profitable enterprise, despite the lack of liquidity and low values of some indicators, but t

Purpose. Work is devoted to research and the analysis of modern forms and systems of compensation. It will allow to adopt foreign experience for improvement of system of compensation in Ukraine. Methods. In a resulted it is offered to apply the systems focused on increase of motivation of the worker. Results. In work the analysis of systems of compensation is carried out, their shortcomings are revealed and foreign systems of compensation which can replace the existing more effectively are considered. Article is complex theoretical research of systems of compensation which take place in the course of charge of a salary at the enterprises of Ukraine and research of the systems applied by foreign countries is very topical issue from the point of view of economic integration of Ukraine in the European Union. The main difference between systems of compensation which are applied in Ukraine, in comparison with the international experience is defined. The practical significance. The study of this issue lies in the fact that a study of existing systems of remuneration and concluded the possibility of using to replace the existing systems of remuneration, the elimination of certain limitations of existing systems and to improve the system of organization forms and systems of remuneration in the enterprises of Ukraine, to meet European standards.

Introduction. The rolling stock is a main resours which provides efficiency of economic activity in the sphere of passanger traffic. For this reason research of its technical condition is a necessary component of decision-making on development of railway branch. Purpose. Main objective of this article is the analysis of a current state of park of cars. Results. In 10 years in Ukraine 2377 cars were written off, including in 2013 is written off the 545th car, in 2014 is planned to write off 283 more cars. The age of the cars which are subject to write-off makes from 29 to 44 years. Such situation developed in connection with systematic not assignment within the state budget for updating of park of a passenger rolling stock.At the same time, 492 cars, and also 10 nine-carriage electric trains of production Hyundai Rotem and 2 two-storeyed six-carriage electric trains of production Skoda Vagonka are acquired for the same period only for means of Ukrzaliznytsi. The condition of a passenger rolling stock podoshet to critical line and demands immediate updating. Generally overwhelming number of cars from the existing park already I settled the standard term of operation after all they were constructed in 1965-1991. Thus service life of the car makes 28 years during which one compartment car transports about 220 thousand passengers, passes on average 10 depot and 5 capital repairs. The analysis of age structure of park showed that nearly 44% of cars, already settled the service life (28 years), but aren't excluded from operation as for formation of full-compound trains of a rolling stock isn't enough. Average age of the car makes about 26 years. Conclusions. Rather serious problem which the management of Ukrzaliznytsi faces, definition of is, whether it has internal forces to keep and improve the reached volumes of passenger traffic. According to the carried-out analysis the condition of park of cars will allow to hold the competition to other means of transport about 5 mo

Introduction. In modern conditions, one of the priority instruments of profit formation is the use of assets that do not have a material form. Using intangible assets (IA) is performed the capitalization of enterprises, i.e. the conversion of their capacity in the market outcome. Improvement of intangible assets accounting will enhance the competitiveness of Ukrainian enterprises. Purpose of the article is identification and justification of improvement areas of intangible assets accounting by means of the study and use of the foreign countries experience, taking into account the specific conditions of Ukrainian enterprises activity. Results. The paper analyzes the characteristics of intangible assets (IA) accounting of enterprises in accordance with the national and international accounting standards. The most important aspects of intangible assets accounting in the publications of domestic and foreign scientists are investigated. Designated the unresolved issues related to the development of clear algorithm of crediting, acknowledgement, assessment and accounting of intangible assets. Conclusions. As a result of the study it was found out that the existing problems of intangible assets accounting are related to the complexity of the identification, evaluation and classification of intangible assets. These problems can be eliminated by harmonization of Ukrainian Accounting Standards 8 and the International Financial Reporting Standard 38, the development of a single criterion for inclusion of assets to the intangible ones and determination of the optimal approach to intangible assets evaluation.

Introduction. Current trends in the market of transport services are consist in decreasing role of rail and raising profit of road and air transport. Therefore, government measures are necessary for increasing attractiveness of rail transport for the population. It can be reached by introduction of high-speed highways. The purpose. The analysis of introduction and development of high-speed transportations in Ukraine is a main objective of article. Methods and Results. Ukraine was engaged in introduction of high-speed rail transportation over the last ten years. Some standard and legal documents were accepted for this purpose. Carrying out the European Football Championship in 2012 considerably accelerated this process. By preparation for EURO-2012 the new rolling stock was acquired and the considerable part of infrastructure was reconstructed. All these actions led to creation of the state enterprise «Ukrainian Railway High-speed Company» who was the new powerful player in the market of passenger traffic in Ukraine. Conclusions. Today day high-speed trains can't compete with night fast trains on some directions. The main reasons for it are the big duration of the trip, the inconvenient schedule and expensive tickets for transportation. However, the gradual development and increase the speed of trains will allow this type of passenger transport to take its place in the market of transport services.