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The article outlines certain methodological aspects of substantiating ways to increase the efficiency of using freight transport. One of the priority areas in training highly qualified specialists in the economic field is teaching them the most rational and objective methods of analysis, the results of which are necessary for the development and substantiation of real and objective management decisions, the implementation of which in production and financial activities of enterprises will help to increase the economic efficiency of using material resources, including trucks. The system of performance indicators for the work of freight transport includes summarizing and particular indicators. The research results show that the efficiency of trucks has significantly decreased: the truck availability rate by 5.6%, the loaded mileage proportion by 24.0%, the load factor by 26.8%. The decrease in the efficiency of using trucks indicates the need to develop and substantiate optimal management decisions in order to improve the use of trucks. In order to increase the validity of management decisions, it is proposed to use a new coefficient characterizing the level of use of the operating factor of technically ready trucks. This makes it possible to improve the accuracy of calculating reserves and planning the work of freight transport.

Managing the operation of trucks: methodological aspects of evaluating the efficiency and justifying reserves to increase cargo turnover