Stimulation and motivation of personnel. Price freight, from where such rates are? How to calculate the cost of 1 km run

All costs of trucks are reduced to Table 8. Costs take from previous calculations. Other direct costs are planned in the amount of 10% of the sum of all direct costs.

P.6 \u003d (p.1 + 2 + 3 + 4 + 5) * 10/100

Overhead costs are the costs associated with the payment of the work of the managerial service personnel of the fleet.

Overhead costs are planning in the amount of 20% of the total amount of costs, including other direct minus the cost of fuel.

P.7 \u003d (p.1 + 3 + 4 + 5 + 6) * 20/100

Table 8-The cost of 1 T-km.

Further we fold all the costs, we find "total costs". The cost of 1 T-km is determined by dividing each cost element separately on the planned volume of transportation (QT-km). What it is lower, the more efficient the fleet of trucks. Compare the scheduled cost with the actual and give suggestions to reduce it. Subscribe to conclusions.

Individual settlement task for practical lesson number 3

A task. Motor transport enterprise has 2 brands of cars

Depreciation rate of 0.37% per 1000 km of mileage.

Moutigation coefficient 0.53.

The utilization factor of 0.86.

Price 1 l take from PZ number 3

Of all drivers 8 people. Have I CL.

2 people - II CL.

Prizes take 100%.

Tire replacement costs are per year for all cars:

By Kamaz - 588,000 rubles.

In Zylam - 378000 rubles.

Determine the cost of 1 T-km at the enterprise.

Calculations to issue in the form of tables.

Decision:

Table 1-Planning the volume of freight

Average load capacity Q \u003d

Volume of transport work Q N - RV \u003d

Table 2-Salary of chauffeur

Determine the accruals on wages: (by analogy with the calculation in PZ No. 3)

Table 3- Calculation of depreciation deductions

Table 4. - definition of the need for fuel

Table 5. - determination of the cost of fuel

Table 6. - determination of the cost of tr

Table 7-The cost of 1 T-km.

Practical lesson number 4

Calculation of salary drivers and repair workers

Task 1.

Transportation distance (L) - 80 km, incl. 55 km on 1 road group

25 km on 3 roads

Car lifting capacity (q) KAMAZ - 5320 - 8 tons.

3 roads group - 28 km / h

according to 3 groups of roads (β) - 0.45

The rate of time under loading, unloading (T PR) - 15 minutes for 1 ton of cargo

Preparatory and final time (T PZ) - 23 min \u003d 0.38 hours

Hour tariff rate of the driver (CC) KAMAZ - 5320 - 53.40 rubles.

Determine the driver's salary for 1 flight.

Decision:

1. Number of T-km for 1 flight:

q * L (1 roads) \u003d

q * L (3 groups of roads) \u003d

1. 1 flight traffic time:

t \u003d NT-km * Qt-km + TPR

a) the rate of time per 1 T-km:

NT-km \u003d, min / T-km

b) 1 flight traffic time:

t \u003d NT-km 1g * (QT-KM 1GR) + NT-km 3g * (Number of T-km 3gr) + TPR * Q, hour

c) Total driver operation time:

t \u003d T + T, hour

1. Driver's salary for 1 flight:

ST \u003d T * Sch / 60, rub / t

Zp Osn \u003d ST-km 1g * (Number of T-km 1g) + ST-km 3g * (Number of T-km 3gr) + Art * Q, rub

c) surcharge for classity:

DCK \u003d (T * s) * 0.25, rub.

d) Prize - 20%:

PR \u003d (zp Osn + DCL) * 0,2, rub.

e) salary total:

Sn with nach \u003d

Individual settlement task for practical lesson number 4

Task 2.

Distance of transportation (L) - 50 km

Car lifting capacity (q) KAMAZ - 5320 - 16 tons.

Calculation speed of run (VT) on 1 road group - 49 km / h

The mileage coefficient of 1 road group (β) - 0.5

The coefficient of use of lifting capacity (Γ) - 1

The rate of time under loading, unloading (T) - 10 min for 1 tons of cargo

Preparatory and final time (T) - 23 min \u003d 0.38 hours

1. Driver's salary for 1 flight:

a) a piece of charge for 1 T-km:

ST-KM \u003d NT-KM * SC / 60, RUB / T-KM

Pricing for 1 tons of loading, unloading:

ST \u003d T PR * sch / 60, rub / t

b) driver salary for 1 flight - Main:

Zp Osn \u003d ST-km * (Number of T-km) + st * q, rub

c) surcharge for classity:

PAP \u003d (T cm * sch) * 0.25, rub.

d) Prize - 20%:

PR \u003d (zp Osn + DCL) * 0,2, rub.

e) salary total:

Zobishch \u003d ZP OSN + DCL + PR, rub.

e) salary taking into account holidays and the union:

Zp with nach \u003d gokin * 1,083 * 1,356, rub

Sn with nach \u003d

Practical lesson number 5

^ 5.4.6.1 General. The determination of the cost of the mileage (downtime) of motor vehicles is carried out by direct account in the context of variables and permanent cost groups.

The magnitude of direct costs is determined per 1 km of the car's mileage as an amount of expenses according to the following articles: fuel, lubricants and other operational materials, tires, maintenance and repair of rolling stock.

The magnitude of constant costs is determined per 1 hour of the car as the amount of expenses under articles: depreciation (as a percentage of the cost per year), driver salary and overhead.
5.4.6.2 Calculation of the cost of 1 auth. - Km Male

The cost of 1 auth - km of the car's mileage is calculated according to the following formula:

where:
- the cost of fuel, rub.;

- Costs for lubricants, rub.;

- costs for restoring tire wear, rub.;

- depreciation deductions, rub.;

- cost of repair and maintenance of the car, rub.;

- driver salary, rub.;

- the magnitude of overhead costs,% of direct costs;

T - the average annual use of a car, h;

- Regional correction factor to the cost of car mileage.
Calculation of fuel costs

The cost of fuel is determined by the following formula:

, (20)

where:
- cost 1 liter fuel, rub.;

- Regulatory fuel consumption, l / km or m³ / km:
for passenger cars and buses

, (21)

where:
- basic fuel consumption rate on a mileage or simple car (according to NIIA), l / 100km or m³ / 100km;

- correction coefficient, taking into account the allowance for fuel consumption in the winter period of time:

, (22)

where:
- the number of winter months a year;

- the size of the installed premium (according to NIIAT),%.

for onboard trucks, tractors of dump trucks and vans

where: - the basic fuel consumption rate on the mileage or simple car, l / 100km or m³ / 100km;

- fuel consumption rate on transport work, l / 100km or m³ / 100km;

G - vehicle load capacity, t;

- coefficient of use of load capacity;

- The coefficient of use of the car's mileage (with cargo).
Calculation of lubricant costs

Lubricant costs are determined by the following formula:

where:
- regulatory fuel consumption per mileage or simple car, l / km or m³ / km;

- Motor oil flow rate per 100 liters of total fuel consumption, l;

- cost of 1 l of engine oil, rub.;

- transmission rate of transmission oil per 100 liters of total fuel consumption, l;

- cost of 1 l of transmission oil, rub.;

- the rate of consumption of special oil per 100 liters of total fuel consumption, l;

- cost 1 l of special oil, rub.;

- the rate of consumption of plastic lubricants per 100 liters of total fuel consumption, kg;

- cost 1 kg of plastic lubricants, rub ..
^ Calculation of the cost of restoration of tire wear

where:
- the norm for the restoration of wear and repair of tires per 1000 km of mileage, shares of units;

- cost 1 set of tires, cameras, rim tape, rub.;

K - number of running tires by car, pcs.
^ Calculation of depreciation deductions

where:
- the rate of depreciation on the complete restoration of the car,%;

- car cost (tractor), thousand rubles;

- the rate of depreciation on the complete recovery of the trailer,%;

Calculation of car maintenance costs

where: and - the cost of maintenance costs, respectively, the car and the trailer installed on 1000 km of the run,%;

p - coefficient to the cost of costs, taking into account road conditions: for roads I category - 0.84; For roads II category - 0.92; For roads III category - 1.0; For roads IV category - 1.17; For roads V category - 1.25;

Cost of car (tractor), thousand rubles;

The cost of the trailer, thousand rubles.
Calculation of the driver's salary

, (28)

where: - the hour tariff rate of the driver (according to the "Sectoral tariff agreement on road transport for 2002-2004"), rub.;

- coefficient to the tariff rate of the driver.

1. 
   Calculation of the cost of 1 car operation

1. 
   ^ Calculation of the cost of 1 car downtime

(30)
The formation of the regulatory framework for calculating the specific indicators of losses from increasing the cost of transportation of goods and passengers in the prices of 2010 was carried out by recalculating the basic indicators of the main types of variables and permanent costs for transportation of cars developed at the Department of Economic Economy MADI (GTU) for pricing conditions in 2002

The calculated values \u200b\u200bof the indicators of variables and constant costs on the brands of passenger cars, buses and trucks are given in Appendix A.

1. 
   Methodology for calculating operational socio-economic losses of users

5.5.1 Calculation of user costs during repair work with overlapping strip
During road repair work, additional operating socio-economic losses of users of roads are arising related to the restriction of traffic flow and occurring due to this congestion.

Determination of operational socio-economic losses during periods of repair of road clothing structures are carried out according to the formulas of section 5.4.6 with some adjustment:

For the duration of each period of repair (which in terms of repair work is inserted into the incomplete year in days in days);

The conditions for the organization of traffic movement during the repair work, which are characterized by two parameters: the value of the narrowing of the carriage part of the structure (if its complete closure does not take place) and the length of the repair work zone.

The source data for calculating the specified types of losses is:

with partial overlap of motion on the road

The length of each zone of repair work, km;

The average velocity of the transport flow in the repair area, km / h;

The average time of downtime of cars in the case of alternately passing them on one strip of movement;

with full overlap of movement on the road

The length of the leakage of the repaired area;

Traffic flow speed on the circulation;

Duration of repair work, day.

To perform calculations, it is necessary to have certain data of the features of the organization of road work to perform the analysis and obtain an assessment of user costs. The source data required for this:

• 
  Planned year of work.
• 
  Duration of work (number of days).
• 
  Certain hours of each day of performance.
• 
  The length of the repair work zone, km.
• 
  Throughput when carrying out work (vehicles per hour through the traffic strip).
• 
  Speed \u200b\u200blimit in the area of \u200b\u200bwork, km / h.
• 
  Number of open traffic strips during repair work.

• 
  Annual average daily movement in the year of construction (total number for both directions).
• 
  The composition of the transport flow.
• 
  The number of trucks without trailers in the composition of the transport flow.
• 
  Trucks with trailers and tractors with semi-trailers in the transport stream.
• 
  Annual growth rate of traffic intensity.
• 
  Speed \u200b\u200blimit at normal operational mode (km / h).
• 
  Number of traffic strips with normal motion mode.
• 
  The average hourly intensity of the transport flow (autumn hour) by the movement strip.
• 
  Maximum bandwidth in congestion conditions (the ability of each strip of movement in congestion conditions).
• 
  Maximum traffic intensity (aut / day).
• 
  Maximum queue length (km).
• 
  Rural or urban hourly transport distribution.
• 
  The cost of time for cars by car brands (rub / hour).
• 
  The cost of time for single trucks without car trailers (rub / hour).
• 
  The cost of time for trucks with trailers and semi-trailers by car brands (rub / hour).

Transport flow time during strip overlap (
, hour):

, hour, (31)
where: - Time traffic flow in the work area of \u200b\u200bwork, hour:
, rub (39)

Figure 1. Car flow diagram: A - with free movement; B - when overlapping a strip of movement

How to correctly calculate the cost of cargo transportation, and what is the cost of cargo transportation? This question arises before the majority of logic. This is necessary to properly monitor the ratio of price and cost. In addition, such calculations may be required to provide the client to substantiate the required price. The service for transporting goods must be paid by the customer of transport services.

What should be included in the cost of freight?

Prices for shipping consist of a variety of factors. Their size can affect product features, its mass and dimensions, number of places, complexity category, packaging type. The delicate of cargo may be different: products can be ordinary, liquid, bulk or food. Having received information about the transportation of the product from the shipper, the carrier takes into account the features of its transportation and based on this calculates the cost of shipping products.

Calculation of the cost of cargo transportation

Most often, the cost of transportation is directly proportional to the mass, volume or number of places engaged in cargo. The logistics must allocate for itself the most defining from the listed moments. The calculation of the bet must be based on a certain condition: the mass of one cubic meter should not be higher than a specific number of kilograms. With the Tariff team, the calculated weight of the cargo is taken as the basis. For example, the mass of one cubic meter is 0.5 tons, and one rose meter is 1.5 tons. 2 calculated weights are calculated: according to "Ravendres" and cubic meters. Then they compare with real weight. Of the three results obtained, you need to choose the largest. As a result, you need to look at the tariff scheme and find out the cost of a specific delivery.

Calculation of tariff for transportation, price per kilometer

What rule is the transport companies, calculating their rates? Traditionally, the calculation takes place for each kilometer. The list of mainstreaming includes buying fuel, materials and equipment. This can also include the costs of infrastructure, payment of tax and other contributions. As a result, it turns out the cost of one kilometer path, plus taxes and expenses for improvement. In the event that the carrier works only on a specific route and knows his own monthly costs and mileage costs, it is much easier for it to calculate the tariff. Approximately 25% is laid on the development of the transport sector. As a result, rates for a kilometer are obtained. Although the carrier must understand that in reality, the profit is rarely obtained above 5-10%.

Calculation of the cost of cargo transportation, rate for the full circle

With the further calculation of the cost of delivery, the tariff for a kilometer must be multiplied by a doubled number of kilometers to the final place. As a result, it turns out the rate for the full "circle". With one-sided loading, the number of kilometers should be not doubled, but single. The number of travel in the month is the mileage per day. The resulting number is the cost of the flight there and back. It should be remembered that the cost will become noticeably lower if the loading is aligned with unloading.

Calculation of the cost of transportation frequently used by transport companies

There is another option to calculate the price of the freight, which is based on the budget of the transport company. With it, all expenses of the organization are distributed between different customers.

Do not forget that not only internal causes and calculations can affect the rates. For example, for each region there is a tariff. In the central cities of Russia they are above the average by 20-30%. In this case, the increase in the cost of transportation is due to the large number of proposals for the transportation of products.

The driver of the truck fell asleep

With information about the cost of one vehicle operating machine, the company has the opportunity to choose a supplier providing services for renting machines and mechanisms. We offer you a detailed algorithm for this calculation.

To determine the cost of the operation of the transport equipment, it is primarily necessary to calculate the cost of one machine-hour. This calculation is required in the following cases:

• the choice of transportation service provider for the needs of the enterprise. With information about the real cost of one machine-hour, you can choose the supplier on the most favorable terms. Market analysis in this case will not give objective information, since suppliers tend to obtain maximum profits;
• leasing for your own machines and mechanisms to third-party organizations. The correct calculation will allow to establish the optimal size of planned savings.

To determine the cost of one machine-hour of a certain type of vehicle, it is necessary to take into account the following indicators:

• balance cost of the vehicle;
• depreciation of the main means;
• the cost of performing all types of repair, diagnostic and maintenance;
• the cost of fuel and fuel and lubricants;
• payload of the driver taking into account deductions from wages;
• overheads.

Consider more each indicator and give examples of the calculation.

Balance cost of the vehicle- The cost of a vehicle reflected in the accounting documents, which, when purchasing a vehicle, is equal to the initial cost of the vehicle, and after the revaluation is equal to the restoration or complete reducing cost of the vehicle.

Amortization rate For each object of amortized property, when applying a linear method is determined by the formula:

1. = (1 / n.) × 100%,

where K. - the rate of depreciation in percentages to the initial (restorative) value of the object of depreciable property;

N. - The term of useful use of this object of amortized property, expressed in months.

Note!

When establishing the timing of the useful use of fixed assets, it is necessary to be guided by the Decree of the Government of the Russian Federation of 01.01.2002 No. 1 "On the classification of fixed assets included in the depreciation groups" (as amended from 10.12.2010).

Regulatory the cost of performing all types of repair, diagnostic and technicalmachine maintenance is determined by the formula:

where in S. - restoration cost of the car, rub.;

N R - the rate of annual costs of repair and maintenance in percentage of the restoration cost of machines;

T. - Annual mode of operation of cars, Mash.-h / year.

Fuel costs and fuel and lubricantsit is possible to determine on the basis of the norms of fuel consumption and lubricants installed in a particular organization. Usually these norms are established and approved at the manufacturing meeting in the company.

It is also possible to be guided by the methodological recommendations of "FUILE COMPANY AND Lubricant Materials", approved by the order of the Ministry of Transport of Russia of March 14, 2008 No. AM-23-P (as amended by 05/14/2014).

Machinist's wages taking into account payroll deductionsdepends on the payment form in the company. The most common is a piecework and time-based form of remuneration.

Piecework Labor remuneration involves labor payment on the number of products manufactured (work) of established quality, taking into account complexity and working conditions. According to the adopted accounting procedure, the result of the work of each artist individually or collective (group) result (throughout the group of employees) can be taken into account.

With timeless formlabor is paid depending on the time spent on time, daily and monthly rates or salary. This form of payment is applied in cases where the development of a separate employee cannot be accurately accounted for and expressed in a certain amount of products or work or when it is economically inappropriate to translate workers to a piece of labor.

Example 1.

Initial data:

• the number of hours spent hours per month - 162;
• pricing for an hour set in the company - 130 rubles / h;
• the raising coefficient is 1.3.

Salary taking into account NDFL will be: 162 × 130 × 1,3 \u003d 27 378.00 rubles.

Payroll deductions: 27 378.00 × 0.3 \u003d 8213.4 rub.

____________________

Overheads accompany the main production associated with it. These are the costs of the maintenance and operation of fixed assets, management, organization, maintenance of production, for business trips, employee training and so-called unproductive costs (losses from downtime, damage material values, etc.). Overhead costs are included in the cost of production, the costs of its production and circulation.

Example 2.

Suppose in Example 1, industrial construction is considered. In accordance with the standards, overhead should be 90% of the wage foundation. Accordingly, the overhead costs will be: 27 378.00 × 0.9 \u003d 24,640,20 rubles.

______________________________

Consider an example of calculating the cost of 1 car hour.

Example 3.

Calculate the cost of 1 machine-hour operation of the car crane of the short-shaped zoomlion RT-550 with a loading capacity of 55 tons. To calculate the following data:

• balance Cost of the truck crane - 10, 3 million rubles;
• useful life - 61 month;
• the number of hours spent hours per month - 166;
• annual cost of maintenance costs and machine repair - 23%;
• tariff rate for wage - 140 rubles / h;
• fuel consumption rate for 1 mash / hour - 14, 3 l;
• cost 1 l foda - 27.34 rubles;
• the rate of consumption of lubricants per 100 liter of fuel consumption is 2 l;
• the cost of 1 l lubricants - 169,49 rubles;
• the rate of overhead costs is 90% of the foundation of labor payment.

The calculation is presented in the table.

A. V. Makina, Economist LLC "Bomotk"