Abstract

We live in a time of continuous technical and technological development. It is the time of globalization which is the main driver of the technological procedures in the process of executing transport services. Railway transport in Europe requires special attention, since it has a number of attributes which are not being effectively used. Measures to reduce the use of road network have been prepared, which would consequently increase railway transport. Individuals in personal vehicles could reduce transport costs with the increasing use of railway transport.The introduction of car trains in Europe is also supported by the European Union, but there has been very little done in the European car train system. The first goal of the European union seems to be understandable : using piggyback transport to redirect as much road freight transport as possible to the European railway system. Car trains in the integrated European rail system are one of numerous possibilities of how to offer a user of personal vehicle and his fellow passengers a safe, comfortable,economical and ecologically acceptable way of travel on a specific distance in the local or global sense of combined transport of vehicles and passengers. Živimo v času nenehnega tehničnega in tehnološkega razvoja. Živimo v času globalizacije, ki je glavno gonilo tehnoloških postopkov v procesu izvajanja prometnih storitev. Posebno pozornost je potrebno posveti železniškemu transportu, saj ima veliko pozitivnih lastnosti, ki jih v Evropi se ne izkoriščamo dovolj. Pripravljeni so ukrepi, ki bi zmanjšali uporabo cestnega omrežja, s čimer bi se povečal železniški transport. Posamezniki v osebnih avtomobilih bi tako z večjo rabo železniškega transporta zmanjšali prevozne stroške. Uvajanje avtovlakov v Evropi podpira tudi Evropska unija, vendar je bilo v evropskem sistemu avtovlakov zelo malo narejenega. Prvi cilj unije v oprtnem transportu je razumljiv, da se čim več cestnega tovornega prometa, preusmeri na evropski železniški sistem. Avtovlaki v integriranem evropskem železniškem sistemu so ena od številnih možnosti, kako uporabniku osebnega vozila in njegovim sopotnikom ponuditi varno, udobno, varčno in ekološko sprejemljiv način potovanja na določeni relaciji v lokalnem ali globalnem smislu kombiniranega prevoza vozil in potnikov.

Abstract

The paper analyses the main technical and economic elements of the current European rail freight market and presents the basic concepts of possible new technologies in the rail freight system. They would enable the railways to enter the more rewarding niches of the freight transport market. In an attempt to understand better the problems of introducing innovations into the transport sector this paper also considers the theoretical framework and analyses the implementation paths of the proposed technological innovations. New technologies are confronted with various barriers and difficulties created by the existing and dominant technological paradigms. These are often powerful enough to prevent the introduction of alternatives and promising innovations. The empirical part of the paper focuses on the possibilities of combining the existing innovative rail freight technologies which could, with the appropriate organizational solutions (time-tables) and political support, increase the competitiveness of the rail freight transport in new and promising market segments.

Abstract

Competitiveness of rail transport compared to road transport has been reducing, especially on regional railway lines. To improve this situation, the EU adopted various directives and regulations to increase efficiency of railway undertakings. In this paper we present an organizational and economic model based on European policies for local railway system. The organizational model is based on multi-criteria decision analysis. For the economic model we used an econometric approach to estimate the cost function and marginal costs in regional lines, which constitute the basis for railway charges. By implementing such an organizational model, the functioning of the railway network will improve. The research found that a change in the existing model of calculating costs of infrastructure use would bring economic effects for the railway infrastructure manager and the providers of transport. Using the proposed model we also found that it is reasonable to increase the flow of goods on unused regional railway lines because the railway infrastructure maintenance costs are inelastic with regard to transported gross tons. Konkurentnost željezničkog prijevoza u usporedbi s cestovnim se smanjuje, naročito na regionalnim željezničkim prugama. Kako bi se poboljšala ta situacija, EU je donijela razne direktive i pravila u svrhu povećanja učinkovitosti željezničkih poduzeća. U ovom radu predstavljamo organizacijski i ekonomski model koji se zasniva na europskoj politici vođenja lokalnog željezničkog sustava. Organizacijski model se temelji na analizi odluke o više kriterija. Za ekonomski smo model primijenili ekonometrijski pristup u procjeni funkcije troškova i marginalnih troškova na regionalnim prugama, koji predstavljaju osnovu troškova na željeznici. Primjenom takvog organizacijskog modela, poboljšat će se funkcioniranje željezničke mreže. Istraživanjem se ustanovilo da bi promjena postojećeg modela izračuna troškova korištenja infrastrukture donijela ekonomske koristi rukovodiocu željezničke infrastrukture i onima koji su zaduženi za promet. Primjenom predloženog modela također smo ustanovili da ima smisla povećati protok robe na nekorištenim željezničkim linijama jer su troškovi održavanja željezničke infrastrukture neelastični u odnosu na prevezene bruto tone.

Abstract

"jats:p" This study aims to identify an effective management accounting and reporting concept for efficient outsourcing performance in sustainable organizations. Existing reporting norms of the “Systemanalyse und Programmentwicklung (SAP)” platform, used in JSC "Russian Railways" (further Russian Railways) were analysed. Thereby, in the paper a method of the formation of internal management accounting and reporting on the costs of outsourcing were developed. Currently, the analysis of the reports and effectiveness of outsourcing is based on the technique comparison “costs on outsourcing should be less than the cost of own units”. Effective analysis should include not one, but several factors and be based on multi-criteria approach. The main influence on the variation of such determinants as cost, productivity and staff members outsourcing has when the volume of production and prices are constant. According to the features of railway transport enterprises, existing method has been completed with statistical. It shows how outsourcing changed the performance of the company and by what factors - the average cost, or productivity, or staffing or due to variations of all three factors simultaneously. Further, the results of quantitative data analysis will be used to identify an effective management accounting in sustainable organizations while supporting the development of outsourcing. Document type: Article