IMPROVING THE EFFICIENCY OF INTERCITY FREIGHT ROAD TRANSPORTATION BASED ON ACCOUNTING FOR FACTORS AFFECTING VARIABLE COSTS
<br>According to official statistics, about a quarter of road transport enterprises are unprofitable, so increasing their efficiency is an urgent task of the transport industry. In the market, carriers always has alternative options for loading vehicles. Based on the profit maximization criterion, the most effective trips are those that provide the maximum specific margin profit, which is determined by dividing the difference between the tariff and variable costs for the duration of the ride. Earlier studies conducted to determine effective trips were determined on the basis of average variable costs for the vehicles in question, however, studies have shown that variable costs significantly depend on the age of the vehicles and the load factor. <br>The purpose of this study is to improve the efficiency of intercity road freight transport on the basis of improving the methodology for selecting transportation orders, providing the maximum specific marginal profit in the specific operating conditions of vehicles. The basis of the methodology is to take into account the factors affecting variable costs in long-distance road transportation of goods. <br>The study was conducted based on statistical data on the operation of Mercedes-Benz Actros-1840 truck tractors in AlliansAuto LLC in 2020 and 2021. The regularities of the influence of the age of the vehicles on fuel consumption and repair costs, as well as the load factor on fuel consumption were determined. The scientific novelty of the research is the improved methodology for selecting applications for transportation by marginal profit, taking into account the established patterns of influence of specific conditions on variable costs. The calculated economic effect in the form of an increase in marginal profit by 61860 rubles in annual terms for the conditions of transportation by road trains LLC “AllianceAuto” on the direction Chelyabinsk - Moscow testifies to the practical significance of the proposed methodology. Further improvement of the methodology for selecting applications for transportation by marginal profit is advisable to clarify the pattern of influence of the load on repair costs.