Variable tariffs based on costs in rail systems and an application

Purpose: This research was carried out with the purpose of analyzing the cost and revenue of the public transport enterprise and analyzing the profitability of the enterprise by applying the tariff in a new tariff type on a regional basis. Method: In this study; the costs and revenues of the public transport operator in different countries were examined. For the public transport system tramvay in Turkey, costs, tariffs and passenger data was obtained. from ESTRAM Inc. in Eskişehir. As a result of the review of revenues in January 2016, together with costs and recipes, a new regional tariff was applied. Findings: Due to the fact that ESTRAM Inc. undertook a public function, it was seen that the incomes were equal to the costs due to determining the working principle at the break-even point. With the fixed tariff set used in the period of January 2016, it was envisaged that the break-even point would be reached by the implementation of the variable tariff set. Results: As a result of the implementation of the new regional tariff set, ESTRAM Inc. found that the company could catch the break-even point. It is determined that the regional tariff set applied as variable tariff has advantages in terms of both passenger and company. Key Words: Public transportation, Rail systems, Costs, Tariffs