Scientific paper ID 1573 : 2018/4

The article examines the relationship between cost and benefits, in the sense of crediting and obligations of economic agents engaged in rail transport, in order to realize the public good, to protect the still preserved social activity of the railway. transport.

Companies registered under the Commerce Act as carriers provide transportation of people and cargo to domestic and international destinations. The activity of railway transport is analyzed from the point of view of the ”Council of the European Economic Community Council for Community Development of Railways”.

Funding takes place in the context of restructuring and market liberalization, called ”consumer” and ”factoring”.

The article, based on the practical activity of the railways, analyzes the economic and financial concepts: costs, investments, revenues, consumer prices.

The cost-benefit ratio in its dynamics depends on external and internal factors. There are opportunities for improvement of the business environment, especially of the passenger railway. transport.

In solving the difficult questions before the railway. transport for a successful exit from the debt crisis, the state`s participation is possible through a balanced state budget, and the state through the budget and railway. transport have an obligation to assist each other in the development of social business practice and social policy.