FEATURES OF SETTING TARIFFS FOR THE TRANSPORTATION OF PASSENGERS ON BUS ROUTES GENERAL USE

Determining an economically justified tariff for the transportation of passengers in road transport is of great importance, since the level of the tariff largely depends on the income and profit of motor transport and tourist enterprises. The article examines the peculiarities of setting tariffs for passenger transportation by road transport. The justification and calculation of the tariff for the transportation of passengers by public road transport was carried out. In Ukraine, state regulation of fares for the transportation of passengers on suburban and intercity intra-regional public bus routes has been abolished, i.e. fares for such routes are free. Tariffs for the transportation of passengers by road transport were established based on the cost method of pricing. The transportation tariff was determined based on the planned expenses for the transportation of passengers, taxes and fees, as well as taking into account the economically justified profit of the carrier. The cost of transporting passengers by road has been calculated in accordance with the current regulatory framework. The value of the transport tariff was calculated, taking into account all component costs. The planning and calculation of the costs of the motor vehicle enterprise was carried out on the basis of the normative method, taking into account the industry standards for the use of material and fuel and energy resources, the rates of taxes and fees (mandatory payments), the forecast price index of manufacturers of industrial products for the planned year. The calculated amount of the tariff will allow the enterprise to ensure the profitability of passenger transportation and competitiveness in the market