SPECIFIC FEATURES IN MATERIAL RESOURCES MANAGEMENT IN RAILWAY TRANSPORT
The article discusses the features of material resources management in railway transport, which in the sequence of circulation of working capital arise at the stage of preparation of infrastructure and rolling stock for the transportation process, and the amount of money spent on the purchase of raw materials and other similar values are reflected in the expenses of the company. To compare the planned amount of material resources with their actual consumption, the article proposes to use an integral factor that will identify the causes of inefficient planning and take them into account in the future.