Freight prices, where do these prices come from? Methodological recommendations for technical and economic comparison of road pavement options Federal Road Agency Transport costs per 1 km

How to correctly calculate the cost of cargo transportation, and what does the price of cargo transportation consist of? This question faces most logisticians. This is necessary for proper control over the price-cost ratio. In addition, such calculations may need to be provided to the client to justify the price requested. The service for transporting goods must be paid for by the customer of transport services.

What should be included in the cost of cargo transportation?

Freight prices consist of many factors. Their size can be influenced by the characteristics of the product, its weight and dimensions, number of places, category of complexity, type of packaging. The density of the cargo can be different: the products can be ordinary, liquid, bulk or food products. 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 delivering the products.

Calculation of prices for cargo transportation

Most often, the cost of transportation is directly proportional to the weight, volume or number of places occupied by the cargo. The logistician must highlight for himself the most decisive of the listed points. The calculation of the rate must be based on a certain condition: the mass of one cubic meter must not exceed a specific number of kilograms. When collecting tariffs, the estimated weight of the cargo is taken as the basis. For example, the mass of one cubic meter is 0.5 tons, and one linear meter is 1.5 tons. There are 2 estimated weights: by “shoulders” 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 chart and find out the cost of a specific delivery.

Transportation tariff calculation, price per kilometer

What rule are they guided by? transport companies, calculating your bets? Traditionally, calculations are made for every kilometer. The list of major expenses includes the purchase of fuel, materials and equipment. This also includes costs for infrastructure, payment of taxes and other contributions. The result is the cost of one kilometer of track, plus taxes and improvement costs. If the carrier operates only on a specific route and knows its own monthly costs and mileage costs, then it is much easier for him to calculate the tariff. Approximately 25% is earmarked for the development of the transport sector. The result is prices per kilometer. Although, the carrier must understand that in reality the profit is rarely higher than 5-10%.

Calculation of the price of cargo transportation, rate for a full circle

When further calculating the cost of delivery, the rate per kilometer must be multiplied by twice the number of kilometers to the final location. The result will be 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 flight. It must be remembered that the cost will become noticeably lower if loading and unloading are combined in one day.

Freight cost calculation often used by transport companies

There is another option for calculating the price of cargo transportation, which is based on the budget of the transport company. With it, all expenses of the organization are distributed in equal parts between different customers.

Do not forget that prices can be affected not only internal reasons and calculations. For example, each region has its own tariff. In the central cities of Russia they are 20-30% higher than average. In this case, the increase in transportation costs is explained by the large number of offers for the transportation of products.

Truck driver fell asleep at the wheel

We summarize all costs for freight vehicles in Table 8. We take costs from previous calculations. Other direct costs are planned at 10% of the amount of all direct costs.

Line 6=(line 1+2+3+4+5)*10/100

Overhead costs are the costs associated with paying the management staff of a fleet.

Overhead costs are planned at 20% of the total costs, including other direct costs minus the cost of fuel and lubricants.

Line 7=(line 1+3+4+5+6)*20/100

Table 8- Cost of 1 t-km.

Next, we add up all the costs and find “Total costs.” Costs per 1 t-km are determined by dividing each cost element separately by the planned volume of transportation (Qt-km). The lower it is, the more efficiently the fleet is used trucks. Compare the planned cost with the actual cost and make suggestions for reducing it. Draw up conclusions from your calculations.

Individual calculation task for practical lesson No. 3

Task. The motor transport company has 2 brands of cars

The depreciation rate is 0.37% per 1000 km.

Mileage utilization rate 0.53.

Load capacity utilization factor 0.86.

Price for 1 liter taken from PP No. 3

Of all the drivers, 8 people. have I class.

2 people – II class.

Prizes accepted 100%.

The cost of replacing tires per year for all cars is:

For KamAZ vehicles – 588,000 rubles.

For ZILs - 378,000 rubles.

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

Present the calculations in the form of tables.

Solution:

Table 1- Planning the volume of cargo transportation

Average load capacity of machines q=

Volume of transport work Q n - rv =

Table 2- Drivers' salaries

We determine wage accruals: (by analogy with the calculation in PZ No. 3)

Table 3- Calculation of depreciation charges

Table 4- Determination of fuel and lubricants needs

Car brands	Total mileage	Fuel consumption rate per 100 km (l)	Total fuel (gr2*gr3 / 100) (l)	Engine oil	Specialist. oils	Transmission oils	Greases
norm (l)	required (l)	norm (l)	required (l)	norm (l)	required (l)	norm (kg)	required (kg)
KamAZ-5320d
ZIL-4502
TOTAL		X		X	?	X	?	X	?	X	?

Table 5- Determination of the cost of fuel and lubricants

Table 6- Determination of costs for TR

Table 7- Cost of 1 t-km.

Practical lesson No. 4

Calculation of wages for drivers and repair workers

Task 1.

Transportation distance (l) – 80 km, incl. 55 km along 1 group of roads

25 km along group 3 roads

Load capacity of the vehicle (q) KamAZ – 5320 – 8 tons.

on group 3 roads – 28 km/h

for group 3 roads (β) – 0.45

Standard time for loading and unloading (t OL) – 15 minutes per 1 ton of cargo

Preparatory and final time (t PZ) – 23 min = 0.38 hours

Driver's hourly tariff rate (Sch) KamAZ - 5320 - 53.40 rubles.

Determine the driver's salary for 1 trip.

Solution:

1. Number of t-km per 1 trip:

q * l (1 groups of roads) =

q * l (3 groups of roads) =

1. Travel time of 1 flight:

t = Nt-km * Qt-km + tpr

a) Standard time for 1 t-km:

Nt-km = , min/t-km

b) Travel time of 1 flight:

t = Nt-km 1g * (number of t-km 1g) + Nt-km 3g * (number of t-km 3g) + tpr*q, hour

c) Total driver working time:

t = t + t, hour

1. Driver salary for 1 trip:

St = t * Sch/60, rub/t

Salary basic = St-km 1g*(number of t-km 1g) + St-km 3g*(number of t-km 3g) + St* q, rub

c) Additional payment for class:

Dkl = (t * Sch)*0.25, rub.

d) Bonus – 20%:

Pr = (Salary main + Dkl)*0.2, rub.

d) Total salary:

Salary from beginning =

Individual calculation task for practical lesson No. 4

Task 2.

Transportation distance (l) – 50 km

Load capacity of the vehicle (q) KamAZ – 5320 – 16 tons.

Estimated speed (Vt) on 1 group of roads – 49 km/h

Mileage coefficient for 1 group of roads (β) – 0.5

Load capacity utilization factor (γ) - 1

Standard time for loading and unloading (t) – 10 minutes per 1 ton of cargo

Preparatory and final time (t) – 23 minutes = 0.38 hours

1. Driver salary for 1 trip:

a) Piece price for 1 t-km:

St-km = Nt-km * Cch/60, rub/t-km

Price for 1 ton of loading and unloading:

St = t pr * Sch/60, rub/t

b) Driver’s salary for 1 trip – basic:

Salary main = St-km * (number of t-km) + St* q, rub

c) Additional payment for class:

Dkl = (t CM * Sch)*0.25, rub.

d) Bonus – 20%:

Pr = (Salary main + Dkl)*0.2, rub.

d) Total salary:

Ztot = Zp main + Dkl + Pr, rub.

f) Salary including vacation pay and unified social tax:

Salary from beginning = Total*1.083*1.356, rub

Salary from beginning =

Practical lesson No. 5

2.3 Calculation of the article “Costs per 1 km of run” is carried out according to the formula

where - fuel costs, monetary units. / km;

Costs for lubricants and cleaning materials, monetary units / km;

Maintenance costs maintenance and current repairs, monetary units /km;

Depreciation costs, monetary units /km;

Costs for repair and restoration of tires, monetary units. / km;

Costs for drivers' salaries, monetary units. / km;

Overhead costs, monetary units. / km.

2.4. The calculation of the item "Fuel costs" is made using 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 The calculation of the item “Costs on lubricants and cleaning materials” is carried out according to the formula:

where , - engine consumption rates, transmission oils and grease for 100 km.

Wholesale prices for the oils used, respectively, monetary units.

2.6 Calculation of the article "Costs for Maintenance and operational repair" is carried out according to the formula:

Where - cost according to cost standards for TO-1, TO-2, EO, monetary units;

average cost current repairs per 1000 km;

- standard vehicle mileage up to TO-1,TO-2, EO, km;

,

where is a coefficient that takes into account the reduction in operational repair costs for a new car.

2.7 The calculation of the item “Depreciation costs” is carried out according to the formula:

,

where is the wholesale price, monetary units;

Annual vehicle mileage, km;

Annual depreciation rate for the complete restoration of a car, %,

Annual rate of depreciation for major car repairs, %.

2.8 The calculation of the item “Costs for retreading and repair of tires” is carried out using the formula:

,

where is the wholesale (retail) price for one tire, monetary units;

Number of running tires, pcs.;

Tire depreciation mileage, i.e. tire mileage, km;

A coefficient that takes into account the cost of tire repair.

2.9 The calculation of the item “Costs on drivers’ salaries” is carried out according to the formula:

,

where is the driver’s tariff earnings, monetary units;

Coefficient taking into account additional payments and bonuses;

12 is the number of months in a year.

2.10. The calculation of the item "Overhead costs" is carried out using the formula:

,

where is the standard annual overhead costs for one car, monetary units.

II. Drawing up an estimate of operating costs per 1 km of run

Table 51. – ESTIMATE OF 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 costs	0,00605	0,00608	0,00003
3	Maintenance costs	1,035	1	-0,035
4	Depreciation costs	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 costs	0,026	0,0236	-0,0024
8	Total:	1,21805	1,45298	0,23493

III. Costs per unit of transport work (cost price 1 t-km) are determined by the formula:

;

IV. Annual operating costs are calculated based on the amount of transport work performed by the new vehicle for the base and new vehicle:

,

where , are operating costs per year for basic and new equipment, respectively.

PART 3. Calculation of economic efficiency indicators of new equipment.

I. The definition of conditionally annual savings (increase in price) is made in three areas:

3.1 in the field of production:

,

where is the annual production program for new equipment.

3.2. in the field of operation:

,

3.3. in general national economy:

,

II. The annual economic effect for the national economy is determined using one of the following formulas:

3.4. If new technology reduces costs, both in production and in operation, the economic effect is calculated using the formula:

3.5 If new technology provides an economic effect only in the field of operation, but is more expensive in production, then the economic effect is calculated using the formula:

3.6. If new equipment is of improved quality (with a higher price), the economic effect is calculated using the formula.

Having information about the cost of one machine-hour of work vehicle, the company has the opportunity to profitably choose a supplier providing rental services for machinery and equipment. We are offering to you detailed algorithm such a calculation.

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

• choosing a transport service provider for the needs of the enterprise. Having information about the real cost of one machine hour, you can choose a supplier on the most favorable terms. Market analysis in this case will not provide objective information, since suppliers strive to obtain maximum profits;
• leasing 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:

• book value of the vehicle;
• depreciation of fixed assets;
• costs for all types of repairs, diagnostic and maintenance;
• fuel and fuel costs lubricants;
• remuneration of the driver, taking into account deductions from wages;
• overheads.

Let's take a closer look at each indicator and give examples of calculations.

Book value of the vehicle- the cost of the vehicle reflected in the accounting documents, which when purchasing the vehicle is equal to initial cost vehicle, and after revaluation is equal to the replacement or full replacement cost of the vehicle.

Depreciation rate for each item of depreciable property when applying the linear method is determined by the formula:

1. = (1 / n) × 100%,

Where K— depreciation rate as a percentage of the original (replacement) cost of the depreciable property;

n— useful life of a given depreciable property item, expressed in months.

Note!

When establishing the useful life of fixed assets, it is necessary to be guided by the Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 “On the Classification of fixed assets included in depreciation groups” (as amended on December 10, 2010).

Standard indicator costs for all types of repairs, diagnostic and technical machine maintenance is determined by the formula:

where B c — replacement cost of the car, rub.;

N r - the rate of annual costs for repairs and maintenance as a percentage of the replacement cost of the machines;

T— annual operating mode of machines, machine-hours/year.

Fuel costs and fuels and lubricants can be determined based on the consumption standards for fuel and lubricants established in a particular organization. Typically, these standards are established and approved at a production meeting in the company.

You can also follow the methodological recommendations “Consumption rates of fuels and lubricants for road transport", approved by Order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r (as amended on May 14, 2014).

Remuneration of a driver, taking into account deductions from wages depends on the form of remuneration in the company. The most common are piecework and time-based forms of remuneration.

Piece form remuneration involves payment of labor according to the quantity of products produced (work) of established quality, taking into account the complexity and working conditions. According to accepted order accounting can take into account the result of the work of each performer individually or the collective (group) result (for the entire group of workers).

In time-based form labor is paid depending on the time 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 accounted for and expressed in a certain amount of product or work, or when, due to the nature of the work, it is not economically feasible to transfer workers to piecework wages.

Example 1

Initial data:

• number of hours worked per month - 162;
• the hourly rate set by the company is 130 rubles/hour;
• increasing factor - 1.3.

The salary, taking into account personal income tax, will be: 162 × 130 × 1.3 = 27,378.00 rubles.

Deductions from wages: 27,378.00 × 0.3 = 8213.4 rubles.

____________________

Overheads accompany the main production and are connected with it. These are the costs of maintaining and operating fixed assets, management, organization, maintenance of production, business trips, employee training and so-called non-productive expenses (losses from downtime, damage to material assets, etc.). Overhead costs are included in the cost of production, production and distribution costs.

Example 2

Let's assume that example 1 considers industrial construction. In accordance with regulations, overhead costs must be 90% of the wage fund. Accordingly, overhead costs will be: 27,378.00 × 0.9 = 24,640.20 rubles.

______________________________

Let's consider an example of calculating the cost per 1 machine hour.

Example 3

Let's calculate the cost of 1 machine-hour of operation of a short-form truck crane ZOOMLION RT-550 with a lifting capacity of 55 tons. For the calculation we use the following data:

• the book value of the truck crane is 10.3 million rubles;
• useful life - 61 months;
• number of hours worked per month - 166;
• the annual cost rate for machine maintenance and repair is 23%;
• tariff rate for remuneration of labor - 140 rubles / hour;
• fuel consumption rate per 1 vehicle/hour - 14.3 l;
• the cost of 1 liter of fuel and lubricants is 27.34 rubles;
• lubricant consumption rate per 100 liters of fuel consumption - 2 liters;
• the cost of 1 liter of lubricants is 169.49 rubles;
• the overhead rate is 90% of the wage fund.

The calculation is presented in the table.

Table 2. Calculation of the cost of 1 machine-hour of operation of a truck crane
Name of mechanism: Short truck crane ZOOMLION RT-550, lifting capacity 55 t
No.	Naming of expenditures	Unit	Calculation	Total
	Book value
	Depreciation
	Monthly depreciation rate		1 / 61 months × 100%
	Monthly depreciation		10,300,000.00 / 1.64% × 100%
	Hourly depreciation		168 920,00 / 166,00	1 017,18
	Machine maintenance and repair costs
	Annual norm
	Annual costs		10,300,000.00 × 0.23
	Monthly costs		2 369 000 / 12,00
	Hourly costs		197 416,67 / 166,00	1 189,26
	Salary (driver salary)
	Tariff rate, rub./hour
	Insurance premiums
	Sentinel wage
	Fuel costs
	Fuel consumption rate per 1 machine-hour
	Cost of 1 liter of fuel and lubricants
	Hourly fuel cost
	Lubricant costs
	Oil consumption rate per 100 liters of fuel consumption (truck crane)
	Oil consumption rate in accordance with the fuel consumption rate		14.30 × 2.00 / 100
	Hourly costs for lubricants
	Overheads
	Total cost per 1 machine hour		1017,18 + 1189,26 + 182 + 390,96 + 48,47 + 126

A. V. Makina, economist at Bolverk LLC

Let's take the five most popular cars in their classes - each in the most popular 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 or “snowdroppers”) drive 20–25 thousand km annually, we took the total mileage over three years to be 70 thousand.

The most accurate indication of the amount of spending is the expense index. It shows how much each kilometer traveled or one day of car ownership costs. If you include in the calculation car washes, paid parking, unscheduled repairs, fines for traffic violations and so on, the indices will change noticeably, but such expenses entirely depend on the operating mode and lifestyle of the owner, so we did not take them into account.

Entertaining arithmetic: why more expensive car, those more money it will pull out during operation

What do our calculations tell us? The conclusion is not new, although not everyone comes to it on their own. The more expensive the car, the more money it will cost to operate - because maintenance is more expensive, Consumables, 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 will sell it for much less 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; we cannot escape emotions. But such an index clearly shows how much more burdensome an expensive car is for the family budget. Will you pull it?