student
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The article describes an approach to managing the cost of one of the railway transport enter-prises using the example of the East Siberian Directorate for Heat Supply, a branch of the Cen-tral Directorate for Heat Supply of JSC Russian Railways. Using the example of this organiza-tion, we can consider a rather unique situation when an infrastructure enterprise provides an infrastructure industry, which can be conditionally called "infrastructure squared". This state of affairs makes the organization extremely vulnerable in matters of cost formation and invest-ment security, since at first glance investment investments do not give a significant increase in core activities (transportation process), on the other hand, postponing modernization entails an increase in the cost of production of the providing enterprise, and, as a result, affects the cost of the main product of the industry.
infrastructure, heat and water supply organizations, railway transport, cost, operating costs, scenario cross
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