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 period.
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 maintenance "is carried out according to the formula:
where 
- cost according to the norms of costs for TO-1, TO-2, EO, monetary units;
average cost current repairs for 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.
Let's take the five most popular cars in their classes - each in the most requested configuration - and estimate the operating costs for the first three years, after which the factory warranty usually ends and the car changes hands. Since many (not taxi drivers and not "snowdrops") drive 20-25 thousand km annually, we took the total mileage for three years equal to 70 thousand.
Most precisely, the expenditure index speaks of the amount of spending. It shows how much each kilometer traveled or one day of car ownership costs. If we include car washes, paid parking, unscheduled repairs, fines for traffic violations, etc., the indices will change noticeably, but such expenses are entirely dependent on the mode of operation and the owner's lifestyle, so we did not take them into account.
Entertaining arithmetic: what more expensive car, the more money it will pull out during operationWhat do our calculations say? The conclusion is not new, although not everyone comes to it on their own. The more expensive a car is, the more it will take out money in operation - because maintenance is more expensive, expendable materials, insurance, and a powerful car with automatic transmission and higher fuel consumption. Moreover, an expensive car depreciates faster with age - not in percentage, but in absolute terms: you sell it much cheaper than you bought it new.
Of course, it is impossible to approach buying a car purely rationally. We are driven not only by cold calculation, emotions cannot be avoided. But such an index clearly shows how expensive a car is more burdensome for the family budget. Will you pull?
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
Today we will talk about such a topic as: The tariff system of remuneration, and one of the discussions on facebook prompted me to this topic.
To begin with, let's define what there is - the Tariff System. Let's give this term, for ease of writing, an abbreviated form - TS.
TS includes the following:
- tariff regulation of labor;
- a wage scale for remuneration of employees in accordance with the complexity of the work performed (qualifications of employees) and taking into account their personal business qualities;
- differentiation of tariff rates of the category according to the importance of certain types of production and work, their technological complexity, as well as the importance of areas of employment;
- additional payments for work in working conditions deviating from normal, by groups of working conditions.
Now let's take a look at each item in order.
Tariff regulation of labor workers (determination of the complexity of work and assignment of categories of workers) is based on the application of regulatory documents developed both in a centralized manner and directly within the company.
Centrally developed documents include:
- ETKS all issues;
- qualification guides posts of the RCC;
- OKPDTR.
Internal regulatory documents include:
- grouping of work according to working conditions deviating from normal in terms of severity, harmfulness, hazard to the health of workers, and other factors;
- grouping of RCC posts by qualification categories of the tariff scale. This may also include certain occupations of workers not included in the ETKS or pro-tariffed within the company;
- grouping of works by categories of importance of the type of activity, scope of labor application and technological complexity to determine the coefficients of differentiation of rates (salaries).
- staffing tables (assignments) by subdivisions, establishing the qualification and job division of labor between employees and ensuring the production functioning of the subdivision;
- job (production) instructions of employees.
The goal is described separately, follow the link.
Tariff grid for the remuneration of workers has a uniform increase in the size of rates from one qualifying category to another and provide for a range of initial monthly wage rates (salaries) for each category, intended for the establishment of a wage rate (salary) for the employee. At the same time, monthly baseline tariff rates are recalculated into hourly tariff rates by dividing them by the average monthly standard working time fund, respectively, for a 40-hour (36; 30) working week.
Hourly wage rates for employees with a 40-hour work week
| Inter-bit step | Increasing rate | Discharge | min | med | max |
| 1 | 1,00 | 1. | 64,00 ₽ | 67,00 ₽ | 106,00 ₽ |
| 1,13 | 1,13 | 2. | 72.50 ₽ | 75.50 ₽ | 120,00 ₽ |
| 1,13 | 1,28 | 3. | 82,00 ₽ | 85.50 ₽ | 135.50 ₽ |
| 1,13 | 1,45 | 4. | 92.50 ₽ | 96.50 ₽ | 153,00 ₽ |
| 1,13 | 1,63 | 5. | 104.50 ₽ | 109,00 ₽ | 173,00 ₽ |
| 1,13 | 1,84 | 6. | 118,00 ₽ | 123,00 ₽ | 195.50 ₽ |
| 1,13 | 2,09 | 7. | 133.50 ₽ | 139,00 ₽ | RUB 221.00 |
| 1,13 | 2,36 | 8. | 151,00 ₽ | 157,00 ₽ | 249.50 ₽ |
Taking into account the differentiation, the tariff scale can take the following form:
