Theme urgency. The effective functioning and development of rail transport in terms of market reforms is largely dependent on the rational use of advanced techniques of financial management in the industry. In the framework of the structural reform of rail transport, it requires the transformation of the mechanism study and application of tariffs to ensure the competitiveness of transport, the preservation of the revenue base and self-field. It should be borne in mind that the railways, at the basis of the transport complex of Ukraine, can not be entirely attributed to commercial activities and operates under conditions of natural monopoly, providing the specifics of pricing in rail transport. On the one hand, in a monopoly with a clear vertical structure of production and economic management and regulation by the State retained the principle of cost formation of tariffs for cargo transportation, on the other - the conditions of market economy dictate the need for transition and development margin (marketing) of the pricing policy in particular with transport of bulk goods (including energy), holding the bulk of cargo rail transport. One possible approach to setting rates based on market supply and demand is the introduction of a flexible tariff by providing incentives (discounts) for a number of bulk goods, especially fuel and energy resources that determine the relevance of the selected areas of study.
The aim of the thesis is a theoretical, methodological and practical assessment of the current tariff system and develop recommendations for its adaptation
to market conditions by applying a flexible tariff policy in the context of reform of rail transport.
The main objectives of the study, in accordance with its purpose, as follows:
- To consider the general principles of pricing and features in a natural monopoly;
- Identify current trends in pricing rail freight, including those based on the experience of tariff abroad;
- To determine the specifics of tariff for the railway;
- Analyze the economic relations of production and transportation of participants of the example of JSC «Donetskstal» and articulate the main lines of a
flexible tariff policy in terms of market reforms;
- To justify a general model of optimization of tariff terms of freight transport;
- Develop a mechanism for preferential tariff, which encourages the economic efficiency of rail transport;
Research object is the sphere of transport services in the transport of energy commodity goods on railways of Ukraine, taking into account existing and
projected future freight flows.
The subject of the study are the financial-economic and legal relations between the main actors in the transport process of energy goods in the
implementation of a flexible tariff policy.
Methodological foundations of the study.
Theoretical and methodological basis of the study difficult to domestic and foreign scientists, experts in the field of pricing in economic systems,
as well as the tariff for the railway, including the emerging market economy and structural reform of railways. The employment of foreign economists -
market pricing theorists P. Samuelson, KR Makkonella, Art. Fischer, R. Dornbusch, R. Shmalenzi, F. Kotler, works of Soviet and Russian economists RD
Belousova, AS Gusarova, AA Deryabina, VP Dyachenko, VE Esipova, AN Comino, I. Lukinova, AN Malafeeva, A.M. Matlina, B.C. Nemchinova, KN Plotnikova, EA
Sagaidak, SG Stolyarova, NI Sheheta, Y. Yakovtsa. In the thesis used the work of Ukrainian and foreign scientists, economists in the area of pricing,
marketing research in rail transport and general driving production: AP Abramov, IV Belov, BA Volkova, Sue. Witte, VG Galaburdy, AI Zhuravel, E. Sachs,
R. Kozhevnikova, JN Kozhevnikova, AV Kreynina, BM Lapidus, LP Levitsky, LA Mazo, ME Mandrikova, PP Melnikova, ZP Mezhoh, VN Orlova, VA Persianova,
AA Smekhova, NG Smekhova, NP Tereshin, MM Tolkacheva, MF Trihunkova, P.M. Tsareva, AS Chudov, A.M. Shulga, VY Shulga, and many others.
A study performed using the methods of logical and statistical analysis of economic-mathematical modeling.
Scientific novelty of dissertation research are as follows:
1. The main justification for implementing a flexible tariff policy, taking into account the potential for reducing operating costs, increased incentives
and the competitiveness of rail transport.
2. Identified rules of decision on the feasibility of providing discounts to the tariffs for freight, based on market participants process.
3. Developed typical models of organizational and economic relations between producers, transporters and consumers of commodities to take into account the
specifics of those links in the optimization of the tariff conditions for rail transportation
4. A methodical approach to developing a matrix of adjustment coefficients for the main directions of traffic, to clarify the operating costs and
quantitatively justify the estimated value of discounts for freight shuttle transportation.
5. On the basis of methodological approaches, based scheme offers a guaranteed rate of growth in traffic volumes, based on the contractual relationship
between carrier and shipper, establishing responsibility for the implementation of the commitments.
6. A mechanism for the management of economic risks arising from the implementation of a contractual relationship with the users of railway services in
the determination of exclusive tariff conditions.
The practical significance of dissertation research is that the implementation of the recommendations prepared by the study will increase the efficiency
of freight transport by attracting additional volumes of cargo to the network of railways, to reduce operating costs and expanding revenue base industry.
THE BASIC RESULTS OF WORK
1. METHODOLOGICAL FOUNDATIONS OF PRICING OF THE RAILWAYS
1.1. General principles of pricing
The price of goods is an essential element of the economic mechanism of modern economy and financial system, as well as one of the most important factors
influencing the size of profits and ultimately the financial position of the business entity. In the context of market economy in its role immeasurably
increases, so the issue of pricing is a major issue, which solves the entity throughout its activities.
In theoretical terms the issues of pricing based on the paradigm within which the assessment or market prices (the prices prevailing in the market for
the sale of goods, works, services), or the price of production, or prices, including tariffs (prices determined on the basis of real costs and
соотносимых with the level of demand for these products).
There are two views on the possibility of using the framework of economic theory in the pricing system. The first is that they can not be applied in
practice, because they are based on assumptions that are impossible to achieve in real life. The second argues that economic theory is not useful in
making specific decisions in the process of production and sales. It creates a framework to justify the economic and production decisions through the
creation of application models and methods suitable for practical use and effective business decisions.
The problems of pricing in terms of economic theory postulates a long time engaged in such leading
economists as P. Samuelson and his followers KR Makkonell, St.Fisher, R. Dornbusch, R. Shmalenzi. The total output of their research
was the evaluation of economic processes, resulting in today's terms, including pricing for different types of market. From a practical point of view,
questions of market pricing based on the ratio of supply and demand, is also considered F. Kotler in his book «Fundamentals marketing».
The classical theory of pricing, followed by most Western economists, includes the following stages of the formation of prices of products:
- Identify external to the economic system, factors affecting the formation of prices of specific types of products;
- The purposes of pricing;
- Select method of pricing, pricing strategy for the development of the economic system;
- Market price adjustment (price tactics);
- Pricing insurance against adverse external influences.
Thanks to the efforts of academic economics was formed by the basic principle of pricing: the theory of market economy: prices are based concrete,
depending on supply and demand, and price, as part of the market mechanism, influences the formation of economic konyuktury. At the same time, the
price has to bear the impact of economic konyuktury and is the result of its development. So the price in a market economy not only provides a means
of information for producers, consumers, suppliers of goods on the state of the market, but also serves as a way to optimize the behavior and
decision-making actors in the market,
ensuring economic growth. This dualism is reflected in market prices.
Price includes two different in nature constituent parts: the very value of the goods, formed under the influence of production factors, and the
portion of its cash, which is determined by market factors. The influence of these factors on the level and the price really depends on the evolving
economic situation, in particular, of changes in social and labor required, the range of manufactured goods: their life cycle, quality and benefits of
the goods, the degree of deviation of the volume of supply and demand, T. f. violations of market equilibrium.
Thus, the price - it is monetary target
being products of a dynamic system evolving under the influence of value created during the production process and market factors.
The market price is formed under the influence of many factors. Major pricing factors, and prioritize their impact are presented in Fig.1.1.
The factors presented in Fig. 1.1, determine the conditions of the market, on which a separate business entity conducts its pricing strategy. The market
price that is formed on the basis of equality of supply and demand.
In accordance with the historically established two basic principles of pricing, enabling business entity, taking into account the most important
priorities of its core activities to build the best price for a strategy aimed at maximizing profits.