How to correctly calculate the cost of transportation, and what constitutes the price of transportation? This question arises before the majority of logisticians. This is necessary for the correct control over the ratio of price and cost. In addition, similar calculations may be required to provide the customer in order to justify the requested price. The service for the transportation of the goods must be paid for by the customer of the transport services.
What should be included in the cost of transportation?
Freight prices are made up of many factors. Their size can be influenced by the characteristics of the product, its weight and dimensions, the number of places, the category of complexity, the type of packaging. The density of the cargo can be different: products can be ordinary, liquid, bulk, or food. Having received information from the shipper about the goods being transported, the carrier takes into account the peculiarities of its transportation and, based on this, calculates the cost of delivery of the product.
Calculation of the price of freight
Most often, the cost of transportation is directly proportional to the mass, volume or number of places occupied by the cargo. The logistician should highlight for himself the most defining of the listed points. The calculation of the rate should be based on a certain condition: the mass of one cubic meter should not be higher than a specific number of kilograms. With a combined tariff, the calculated weight of the cargo is taken as a basis. For example, the mass of one cubic meter is 0.5 tons, and one running meter is 1.5 tons. Calculated 2 calculated weights: by "chasers" and by cubic meters. They are then compared to the actual weight. Of the three results obtained, you need to choose the largest one. As a result, you need to look at the tariff scheme and find out the cost of a specific delivery.
Calculation of the tariff for transportation, price per kilometer
What is the rule of thumb transport companies calculating your rates? Traditionally, the calculation is done for every kilometer. The list of basic expenses includes the purchase of fuel, materials and equipment. This also includes infrastructure costs, taxes and other contributions. The net result is the cost of one kilometer of track, plus taxes and improvement costs. In the event that a carrier operates only on a specific route and knows its own monthly and mileage costs, then it is much easier for him to calculate the tariff. About 25% is allocated for the development of the transport sector. The result is a price per kilometer. Although, the carrier must understand that in reality, the profit is rarely higher than 5-10%.
Calculation of the price of transportation, rate for a full circle
When further calculating the cost of delivery, the tariff per kilometer must be multiplied by twice the number of kilometers to the final destination. As a result, you get a bet for a full “circle”. With one-sided loading, the number of kilometers should not be double, but single. The number of trips per month is based on mileage per day. The resulting number is the cost of the round trip. It must be remembered that the cost price will become noticeably lower if loading is combined with unloading in one day.
Freight cost calculation often used by transport companies
There is another option for calculating the price of transportation, which is based on the budget of the transport company. Under it, all expenses of the organization are equally distributed among different customers.
Do not forget that prices can be influenced not only by internal reasons and calculations. For example, each region has its own tariff. In the central cities of Russia, they are above average by 20-30%. In this case, the increase in the cost of transportation is explained by the large number of proposals for the transportation of products.
The truck driver fell asleep while driving
Having information on the cost of one machine-hour of operation of a vehicle, the company has the opportunity to profitably choose a supplier that provides services for the rental of machines and mechanisms. We offer you a detailed algorithm for such a calculation.
To determine the cost of work transport equipment it is necessary first of all to calculate the cost of one machine-hour. This calculation is necessary in the following cases:
- selection of a supplier of transport services for the needs of the enterprise. Having information about the real cost of one machine-hour, you can choose a supplier for the most favorable terms... Market analysis in this case will not provide objective information, since suppliers strive to maximize profits;
- lease of own machines and mechanisms to third parties. Correct calculation will allow you to establish optimal size planned savings.
To determine the cost of one machine-hour of a certain type of vehicle, the following indicators must be taken into account:
- the book value of the vehicle;
- depreciation of a fixed asset;
- costs of all types of repairs, diagnostic and Maintenance;
- fuel and fuel costs lubricants;
- driver's salary, taking into account deductions from wages;
- overheads.
Let's take a closer look at each indicator and give examples of calculation.
Vehicle book value- the cost of the vehicle, reflected in the accounting documents, which, when purchasing a vehicle, is equal to the original cost of the vehicle, and after revaluation is equal to the replacement or full replacement cost of the vehicle.
Depreciation rate for each object of depreciable property when applying the linear method is determined by the formula:
- = (1 / n) × 100%,
where K- depreciation rate as a percentage of the original (replacement) cost of the depreciable property;
n- useful life of this depreciable property, expressed in months.
Note!
When establishing the useful lives of fixed assets, it is necessary to be guided by the Decree of the Government of the Russian Federation dated 01.01.2002 No. 1 "On the Classification of Fixed Assets Included in Depreciation Groups" (as amended on 10.12.2010).
Standard indicator costs for all types of repairs, diagnostic and technical maintenance of machines is determined by the formula:
where B with - replacement cost of the car, rubles;
H p - the rate of annual costs for repairs and maintenance as a percentage of the replacement cost of machines;
T- annual operating mode of machines, machine-h / year.
Fuel costs and fuels and lubricants can be determined based on the consumption rates for fuel and lubricants established in a particular organization. Typically, these standards are set and approved at a production meeting in the company.
You can also be guided by the methodological recommendations "Rates of consumption of fuels and lubricants in road transport" approved by the Order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r (as amended on May 14, 2014).
Remuneration for the driver's labor, taking into account deductions from wages depends on the form of remuneration in the company. The most common are piecework and time-based wages.
Piecework form remuneration implies remuneration for the quantity of products (work) produced of a specified quality, taking into account the complexity and working conditions. According to the adopted accounting procedure, the result of the work of each performer individually or collective (group) result (for the entire group of workers) can be taken into account.
With the timephased form labor is paid depending on the hours worked at hourly, daily and monthly rates or salaries. This form of payment is used in cases where the output of an individual employee cannot be accurately recorded and expressed in a certain amount of products or work, or when, by the nature of the work, it is economically inexpedient to transfer workers to piecework wages.
Example 1
Initial data:
- the number of hours worked per month - 162;
- the rate per hour set by the company is 130 rubles / hour;
- the multiplying factor is 1.3.
The salary, taking into account personal income tax, will be: 162 × 130 × 1.3 = 27,378.00 rubles.
Payroll deductions: 27,378.00 × 0.3 = 8213.4 rubles.
____________________
Overheads accompany the main production, are associated with it. These are the costs of maintaining and operating fixed assets, management, organization, maintenance of production, business trips, training of workers and the so-called non-productive costs (losses from downtime, damage to material values, etc.). Overhead costs are included in the cost of production, costs of production and circulation.
Example 2
Let's assume that example 1 deals with industrial construction. In accordance with the standards, overhead costs should be 90% of the wages fund. Accordingly, the overhead costs will be: 27,378.00 × 0.9 = 24,640.20 rubles.
______________________________
Let's consider an example of calculating the cost price for 1 machine-hour.
Example 3
Let's calculate the cost of 1 machine-hour of operation of the short-shaped ZOOMLION RT-550 truck crane with a lifting capacity of 55 tons. For the calculation, we use the following data:
- the book value of the truck crane - 10, 3 million rubles;
- useful life - 61 months;
- the number of hours worked per month - 166;
- the annual rate of costs for maintenance and repair of the machine - 23%;
- tariff rate for wages - 140 rubles / hour;
- fuel consumption rate for 1 car / hour - 14, 3 liters;
- cost of 1 liter of fuels and lubricants - 27.34 rubles;
- the consumption rate of lubricants per 100 liters of fuel consumption - 2 liters;
- cost of 1 liter of lubricants - 169.49 rubles;
- the rate of overhead costs is 90% of the wages fund.
The calculation is presented in the table.
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Table 2. Calculation of the cost of 1 machine-hour of truck crane operation |
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Mechanism name: Short truck crane ZOOMLION RT-550, lifting capacity 55 t |
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P / p No. |
Naming of expenditures |
unit of measurement |
Payment |
Total |
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Book value |
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Depreciation |
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Monthly depreciation rate |
1/61 months × 100% |
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Monthly depreciation |
10,300,000.00 / 1.64% × 100% |
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Hourly depreciation |
168 920,00 / 166,00 |
1 017,18 |
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Machine maintenance and repair costs |
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Annual rate |
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Annual costs |
10,300,000.00 × 0.23 |
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Monthly costs |
2 369 000 / 12,00 |
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Hourly costs |
197 416,67 / 166,00 |
1 189,26 |
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Labor remuneration (driver's salary) |
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Tariff rate, rub / h |
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Insurance premiums |
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Hourly wages |
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Fuel costs |
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Fuel consumption rate for 1 car-h |
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Cost of 1 liter of fuels and lubricants |
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Hourly cost fuel |
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Lubricant costs |
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Oil consumption rate per 100 liters of fuel consumption (truck crane) |
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Oil consumption rate in accordance with the fuel consumption rate |
14.30 × 2.00 / 100 |
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Hourly Lubricant Costs |
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Overheads |
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Total cost for 1 machine-hour |
1017,18 + 1189,26 + 182 + 390,96 + 48,47 + 126 |
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A. V. Makina, economist at Bolwerk LLC
Calculation methodology and indicators of the prime cost of mileage and idle time vehicles
^ 5.4.6.1 General. Determination of the cost of mileage (idle time) of vehicles is carried out by direct counting in the context of variable and fixed cost groups.
The amount of direct costs is determined per 1 km of vehicle mileage as the sum of costs for the following items: fuel, lubricants and other operating materials, tires, maintenance and repair of rolling stock.
The amount of fixed costs is determined per 1 hour of car operation as the sum of costs by items: depreciation (as a percentage of the cost per year), driver's wages and overhead costs.
5.4.6.2 Calculation of the cost of 1 auto. - km of run
The cost price of 1 car - km of a car's mileage is calculated using the following formula:
where: 
- fuel costs, rubles;
- costs for lubricants, rubles;
- costs of restoring tire wear, rubles;
- depreciation deductions, rubles;
- the cost of repair and maintenance of the car, rubles;
- driver's salary, rubles;
- the amount of overhead costs,% of direct costs;
T is the average annual time of car use, h;
- regional correction factor for the cost of vehicle mileage.
Fuel cost calculation
Fuel costs are determined using the following formula:
, (20)
where: 
- the cost of 1 liter of fuel, rubles;
- standard fuel consumption, l / km or m³ / km:
for passenger cars and buses
, (21)
where: 
- basic rate of fuel consumption per mileage or idle car (according to NIIA data), l / 100km or m³ / 100km;
is a correction factor that takes into account the surcharge to fuel consumption in winter period time:
, (22)
where: 
- the number of winter months in a year;
- the size of the established mark-up (according to NIIAT data),%.
for onboard trucks, dump trucks and vans
where: is the basic rate of fuel consumption per mileage or idle car, l / 100km or m³ / 100km;
- the rate of fuel consumption for transport work, l / 100km or m³ / 100km;
G is the carrying capacity of the vehicle, t;
- coefficient of use of carrying capacity;
- utilization rate of vehicle mileage (with load).
Calculating the cost of lubricants
Lubricant costs are determined using the following formula:
where: 
- standard fuel consumption for mileage or idle car, l / km or m³ / km;
- consumption rate of engine oil per 100 liters of total fuel consumption, l;
- cost of 1 liter of engine oil, rubles;
- consumption rate of transmission oil per 100 liters of total fuel consumption, l;
- cost of 1 liter of transmission oil, rubles;
- consumption rate special oil per 100 liters of total fuel consumption, l;
- cost of 1 liter of special oil, rubles;
- Consumption rate of greases per 100 liters of total fuel consumption, kg;
- cost of 1 kg of greases, rub ..
^
Calculating the cost of restoring tire wear
where: 
- norm for restoration of wear and tear and repair of tires per 1000 km of run, fraction of units;
- cost of 1 set of tires, tubes, rim tape, rubles;
K - the number of running tires on the car, pcs.
^
Depreciation calculation
where: 
- the rate of depreciation deductions for the complete restoration of the car,%;
- the cost of the car (tractor), thousand rubles;
- the rate of depreciation deductions for the complete restoration of the trailer,%;
Calculation of vehicle maintenance costs
where: 
and 
- the cost rate for maintenance of the car and trailer, respectively, set per 1000 km of run,%;
p - coefficient to the rate of costs, taking into account road conditions: for roads of the 1st category - 0.84; for roads of the II category - 0.92; for roads of category III - 1.0; for roads of category IV - 1.17; for roads of category V - 1.25;
Cost of a car (tractor), thousand rubles;
The cost of the trailer, thousand rubles
Calculation of driver's wages
, (28)
where: 
- hourly tariff rate of the driver (according to the "Industry Tariff Agreement for road transport for 2002-2004 "), rubles;
- coefficient to the driver's tariff rate.
Calculation of the cost of 1 auto-h of car operation
^ Calculation of the cost of 1 vehicle-hour of vehicle downtime
(30)
The formation of a regulatory framework for calculating specific indicators of losses from an increase in the cost of transporting goods and passengers in 2010 prices was carried out by recalculating the basic indicators of the main types of variable and fixed costs for transportation by car brands, developed at the Department of Road Economics of MADI (GTU) for pricing conditions in 2002 year
The calculated values of indicators of variable and fixed costs for brands of cars, buses and trucks are given in Appendix A.
Methodology for calculating operational socio-economic losses of users
5.5.1 Calculation of user costs for renovation works ah with lane overlap
Additional operational socio-economic losses for users occur during road repairs highways associated with the restriction of traffic flow and the resulting congestion.
Determination of operational socio-economic losses during the periods of repair of pavement structures is carried out according to the formulas of Section 5.4.6 with some adjustment:
For the duration of each period of repair (which is introduced for an incomplete year in days when repair work is not multiple for one year);
On the conditions for organizing traffic during repair work, which are characterized by two parameters: the size of the narrowing of the carriageway of the structure (if its complete closure does not take place) and the length of the repair zone.
The initial data for calculating these types of losses are:
with partial blockage of traffic on the road
Length of each zone of repair work, km;
Average speed of traffic flow in the repair area, km / h;
Average downtime of vehicles in case of alternating skipping along one lane;
with complete blockage of traffic on the road
The length of the detour of the section being repaired;
The speed of the traffic flow on the detour;
Duration of repair work, days
To carry out the calculations, it is necessary to have certain data on the peculiarities of the organization of road work in order to perform an analysis and obtain an estimate of the costs of users. The initial data required for this:
Planned year of work.
The duration of the work (number of days).
Specific hours for each day of work.
Length of the repair work zone, km.
Throughput during work ( vehicles per hour in the lane).
Speed limit in the work area, km / h.
The number of lanes open during repairs.
Annual average daily traffic in the year of construction (total for both directions).
The composition of the traffic stream.
The number of trucks without trailers in the traffic flow.
Trucks with trailers and tractors with semi-trailers as part of the traffic flow.
Annual growth rate of traffic intensity.
Speed limit under normal operating conditions (km / h).
The number of lanes in normal traffic.
Average hourly traffic flow (car / hour) in the lane.
Maximum traffic capacity in congested conditions (the capacity of each lane in congestion conditions).
Maximum traffic intensity (car / day).
Maximum queue length (km).
Rural or urban hourly transport distribution.
Time cost for passenger cars by car brand (rub / hour).
Cost of time for single trucks without trailers by car brand (rub / hour).
Cost of time for trucks with trailers and semi-trailers by car brand (rub / hour).
The time of movement of the traffic stream when the lane is closed ( 
, hour): 
, hour, (31)
where: 
- the time of movement of the traffic flow in the area of work, hour:
, rub (39)
Figure 1. Scheme of traffic flow of cars: a - with free movement; b - when overlapping traffic lane
All costs for freight vehicles are summarized in Table 8. The costs are taken from previous calculations. Other direct costs are projected at 10% of all direct costs.
Page 6 = (line 1 + 2 + 3 + 4 + 5) * 10/100
Overhead costs are the costs associated with the remuneration of the management staff of the vehicle fleet.
Overhead costs are planned in the amount of 20% of the total costs, including other direct costs less the cost of fuel and lubricants.
Page 7 = (line 1 + 3 + 4 + 5 + 6) * 20/100
Table 8- The cost price is 1 t-km.
Then we add up all the costs, we find the "Total costs". Costs per 1 t-km are determined by dividing each cost element separately by the planned volume of traffic (Qt-km). The lower it is, the more efficiently the park is used. trucks... Compare the planned cost with the actual one and give suggestions on how to reduce it. Draw up the calculations with conclusions.
Individual design task for practical lesson No. 3
Task... The road transport company has 2 brands of cars
The depreciation rate is 0.37% per 1000 km of run.
The mileage utilization factor is 0.53.
Load capacity utilization factor 0.86.
The price of 1 liter is taken from PZ No. 3
Of all the drivers, 8 people. have I class.
2 persons - II class.
Premiums take 100%.
The cost of replacing tires is per year for all vehicles:
For KamAZ trucks - 588,000 rubles.
For ZILs - 378,000 rubles.
Determine the cost of 1 ton-km at the enterprise.
Draw up calculations in the form of tables.
Solution:
Table 1- Cargo planning
Average lifting capacity of machines q =
The volume of transport work Q n - rv =
Table 2- Chauffeur salaries
Determine payroll charges: (by analogy with the calculation in PP No. 3)
Table 3- Depreciation calculation
Table 4- Determination of the need for fuels and lubricants
| Car brands | Total mileage | Fuel consumption rate per 100 km (l) | Total fuel (gr2 * gr3 / 100) (l) | Engine oil | Specialist. oils | Transmis. oils | Greases | ||||
| norm (l) | req (l) | norm (l) | req (l) | norm (l) | req (l) | norm (kg) | req (kg) | ||||
| KamAZ-5320d | |||||||||||
| ZIL-4502 | |||||||||||
| TOTAL | NS | NS | ? | NS | ? | NS | ? | NS | ? |
Table 5- Determination of the cost of fuels and lubricants
Table 6- Determination of costs for TR
Table 7- The cost price is 1 t-km.
Practical lesson number 4
Calculation of wages for drivers and repair workers
Objective 1.
Transportation distance (l) - 80 km, incl. 55 km on 1 road group
25 km on 3 group of roads
Carrying capacity (q) KamAZ - 5320 - 8 tons.
on the 3rd group of roads - 28 km / h
for the 3rd group of roads (β) - 0.45
The norm of time under loading, unloading (t PR) - 15 minutes per 1 ton of cargo
Preparatory and final time (t PZ) - 23 minutes = 0.38 hours
The hourly rate of the driver (Cch) KamAZ - 5320 - 53.40 rubles.
Determine the driver's salary for 1 trip.
Solution:
- Number of t-km for 1 trip:
q * l (1 road group) =
q * l (3 groups of roads) =
- Travel time of 1 flight:
t = Нт-km * Qt-km + tпр
a) Time rate per 1 t-km:
Нт-km =, min / t-km
b) Time of movement of 1 flight:
t = Ht-km 1gr * (number of t-km 1gr) + Ht-km 3gr * (number of t-km 3gr) + tpr * q, hour
c) Driver's total working time:
t = t + t, hour
- Driver's salary for 1 trip:
St = t * Сч / 60, rub / t
Zp main = St-km 1gr * (number of t-km 1gr) + St-km 3gr * (number of t-km 3gr) + St * q, rub
c) Grade surcharge:
Dkl = (t * Mt) * 0.25, rub.
d) Premium - 20%:
Pr = (Zp main + Dkl) * 0.2, rub.
e) Total salary:
Зп from beginning =
Individual design assignment for practical lesson No. 4
Objective 2.
Transportation distance (l) - 50 km
Carrying capacity (q) KamAZ - 5320 - 16 tons.
Estimated travel speed (Vт) for 1 group of roads - 49 km / h
Mileage coefficient for 1 road group (β) - 0.5
Load capacity utilization factor (γ) - 1
Norm of time under loading, unloading (t) - 10 minutes per 1 ton of cargo
Preparatory and final time (t) - 23 minutes = 0.38 hours
- Driver's salary for 1 trip:
a) Piece rate for 1 t-km:
St-km = NT-km * M / 60, rub / t-km
Price for 1 ton of loading, unloading:
St = t pr * Cch / 60, rub / t
b) Driver's salary for 1 trip - basic:
Зп main = St-km * (number of t-km) + St * q, rub
c) Grade surcharge:
DL = (t CM * MH) * 0.25, rub.
d) Premium - 20%:
Pr = (Zp main + Dkl) * 0.2, rub.
e) Total salary:
Zbsch = Zp osn + Dkl + Pr, rub.
f) Salary, taking into account vacation pay and UST:
Zp with beginning = Zbsch * 1.083 * 1.356, rub
Зп from beginning =
Practical lesson number 5
2.3 Calculation of the article "Costs per 1 km of run" is made according to the formula
where - fuel costs, monetary units / km;
Costs for lubricants and cleaning materials, monetary units / km;
The cost of those. service and maintenance, monetary units / km;
Depreciation costs, monetary units / km;
Expenses for repair and restoration of tires, monetary units / km;
Costs of drivers' salaries, monetary units / km;
Overhead costs, monetary units / km.
2.4. The calculation of the item "Fuel costs" is made according to the formula:
,
where is the wholesale price of fuel;
Fuel consumption rate, l / 100 km;
Coefficient taking into account increased consumption fuel in winter.
2.5 Calculation of the item "Costs of lubricants and cleaning materials" is made according to the formula:
where, - the rates of consumption of the machine, transmission oils and plastic grease per 100 km of run.
Wholesale prices, respectively, for the oils used, monetary units.
2.6 Calculation of the item "Costs for maintenance and operational repairs" is made according to the formula:
where 
- cost according to the norms of costs for TO-1, TO-2, EO, monetary units;
Average cost of current repairs per 1000 km of run;
- standard vehicle mileage to TO-1, TO-2, EO, km;
,
where is a coefficient that takes into account the reduction in maintenance costs for a new car.
2.7 The calculation of the item "Depreciation costs" is made according to the formula:
,
where is the wholesale price, monetary units;
Annual vehicle mileage, km;
The annual rate of depreciation deductions for the full restoration of the car,%,
The annual rate of depreciation for overhaul car,%.
2.8 The calculation of the item "Costs for restoration and repair of tires" is made according to the formula:
,
where is the wholesale (retail) price for one tire, monetary units;
Number of running tires, pcs;
Tire depreciation mileage, i.e. mileage of tires, km;
Coefficient that takes into account the cost of tire repair.
2.9 Calculation of the article "Costs for the salaries of drivers" is made according to the formula:
,
where is the driver's tariff earnings, monetary units;
Coefficient taking into account surcharges and bonuses;
12 - the number of months in a year.
2.10. The calculation of the item "Costs for overhead costs" is made according to the formula:
,
where is the standard of annual overhead costs for one car, monetary units.
II. Estimation of operating costs per 1 km of run
Table 51. - ESTIMATED OPERATING COSTS
| № | Expenditures | Amount, rubles | Result Rise in price Saving |
|
| Base | New | |||
| 1 | 2 | 3 | 4 | 5 |
| 1 | Fuel costs | 0,0754 | 0,0742 | -0,0012 |
| 2 | Lubrication cost | 0,00605 | 0,00608 | 0,00003 |
| 3 | Maintenance costs | 1,035 | 1 | -0,035 |
| 4 | Amortization cost | 0,0256 | 0,3023 | 0,2767 |
| 5 | Tire repair costs | 0,0075 | 0,0082 | 0,0007 |
| 6 | Salary costs | 0,0425 | 0,0386 | -0,0039 |
| 7 | Overhead cost | 0,026 | 0,0236 | -0,0024 |
| 8 | Total: | 1,21805 | 1,45298 | 0,23493 |
III. The costs per unit of transport work (cost of 1 t-km.), Are determined by the formula:
;
IV. Annual operating costs calculated by the amount of transport work performed by the new car for the base and new car:
,
where, are the operating costs per year, respectively, for the basic and new equipment.
PART 3. Calculation of indicators of economic efficiency of new technology.
I. Determination of the conditionally annual savings (rise in price) is carried out in three areas:
3.1 in the field of production:
,
where is the annual program for the release of new equipment.
3.2. in the field of operation:
,
3.3. in general for the national economy:
,
II. The determination of the annual economic effect on the national economy is carried out according to one of the following formulas:
3.4. If new equipment reduces costs, both in production and in operation, the economic effect is calculated using the formula:
3.5 If a new technique gives an economic effect only in the field of operation, and in production it is more expensive, then the economic effect is calculated by the formula:
3.6. If the new technique is of improved quality (with a higher price), the economic effect is calculated using the formula.
