Scientific paper ID 2571 : 2024/3

The formation of a freight price to customers of freight railway services is based on pricing models developed and implemented by railway enterprises. The development of a pricing model, taking into account the specifics of a specific transport, is subject to a multi-factorial analysis of the influence of various parameters. A key ment for pricing models applied by railway undertakings for freight transport is that they are subject to the principle of customer equity and the principle of flexibility. The principle of equality ensures a fair distribution of the direct and indirect costs attributable to the respective transport among customers transporting goods by train, according to the specific conditions. The principle of flexibility ensures the relevance of the model in case of dynamically changing factors external and internal to the enterprise, influencing the formation of the value of the cost of transport and the associated cost of transport to customers. The report describes specifics related to the development of a model for determining the value of transportation and pricing in freight rail transportation. An approach to form a pricing model for a railway enterprise is proposed. Guidance is provided for developing components of the pricing model – train costing, rail shipment costing, and freight pricing. The results obtained during the numerical experiment and the performed analysis demonstrate the possibility of applying the proposed model in allocating the indirect costs of railway carriers by freight trains.