Railway Accounts Department Examinations

Showing posts with label Green Book. Show all posts
Showing posts with label Green Book. Show all posts

Wednesday, May 3, 2023

Green Book - Statistics


Green Book - Statistics 

  • The basic document for the Development of Goods Unit Costs 


  • Consists of 7 Schedules  (A to G)  



Consists of 


Framework for distributing working expenses of Goods services incl: Interest & Depreciation among various functional groups of service. 

General overheads - distributed to functional groups on a pro-rata rupee basis.  

Wherever possible - each individual account head is assigned directly to the concerned item of service

Remaining account heads (joint expenses) - apportioned on the basis of apportionment factors 

Central Charges:  Consists of erstwhile Demand Nos 1 & 2 - Railway Board, Audit, CTI, Surveys, RDSO & other Miscellaneous Expenditure (General) - shown as a percentage of working expenses. 

Expenses of line haul are bifurcated into the cost of carrying unit i.e. wagon and the cost of hauling the payload.  The costs are separately worked out for through Trains and Van/Shunting goods Trains.


Working expenses for various functional goods services are divided by the corresponding service units to come to the unit cost

The unit cost is separately worked out for the through and van goods train. 


Proforma for separating expenses under different heads further into sub-activity 

(i.e., details of cost documentation, Traction wise, Cost of Line Haul etc.) 


Framework for working out the unit cost for expenses separately in Schedule C

Cost of documentation per invoice. 

Cost of traction per engine hour & per shunting engine hour 

Maintenance cost of track & signaling for Train KMs / 1000 GTKM 


Expenses under different abstracts are combined for working out costs for various facets of operation i.e., 

i. Cost of terminal operations

ii. Cost of transshipment repacking etc.

Separately for through and van and shunting goods trains


Total expenses in Schedule E are divided by the related performance factors to work out the respective unit cost. 

Central charges are shown as a percentage of working expenses.


Summary of end results of Schedules A, D & F in the form of Table


MCQ - Key points: 

  1. Green Book - The Basic document for the development of Goods Unit costs 


  1. Green Book - Consists of 7 Schedules (A to G)  


  1. Central Charges - erstwhile Demands Nos 1 & 2 


  1.  Schedule G - Summary of Schedules A, D & F in the form of Table 


  1. Works sanctioned under SRSF - Special Railway Safety Fund also called Green Book.   However, SRSF (2001-2008)  at present not a Source of Finance