Calculate the cost of 1 km of the car run. Calculation of the cost of transport equipment

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 it is - the Tariff system. Let's give this term, for ease of writing, an abbreviated form - TS.
TC includes the following:
- tariff regulation of labor;
- the tariff scale for remuneration of employees in accordance with the complexity of the work performed (qualification of employees) and taking into account their personal business qualities;
- differentiation of the 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 the areas of application of labor;
- additional payments for work in working conditions that deviate from normal, by groups of working conditions.

Now we will analyze each point in order.
Tariff regulation of labor employees (determining the complexity of work and assigning employee categories) is based on the use of regulatory documents developed both centrally and directly within the company.
Centrally developed documents include:
- ETKS all issues;
- qualification guides RCC positions;
- OKPDTR.
To regulatory documents developed within the company include:
- grouping of work according to working conditions that deviate from normal in terms of severity, harmfulness, danger to the health of workers, and other factors;
- grouping of RCC positions according to the qualification categories of the tariff scale. This may also include certain professions of workers not included in the ETKS or billed within the company;
- grouping of works according to the categories of significance of the type of activity, scope of application of labor and technological complexity to determine the coefficients of differentiation of rates (salaries).
- Staffing tables (arrangements) for 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 scale for the remuneration of workers has a uniform increase in the size of rates from one qualification category to another and provide for a range of initial monthly tariff rates (salaries) for each category, intended to establish a tariff rate (salary) for an employee. At the same time, the monthly initial tariff rates are converted 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 tariff rates for employees who have a 40-hour work week

Interdigit step	Increasing coefficient	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	221.00 RUB
1,13	2,36	8.	$151.00	$157.00	$249.50

Taking into account differentiation, the tariff scale can take the following form:

Let's take the five most popular cars in their classes - each in the most sought-after 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”) annually roll 20–25 thousand km, we took the total mileage for three years to be 70 thousand.

The expenditure index speaks most precisely about the amount of spending. It shows how much each kilometer traveled or one day of owning a car costs. If you include car washes, paid parking, unscheduled repairs, fines for traffic violations, etc., the indices will noticeably change, but such expenses entirely depend on the mode of operation and lifestyle of the owner, so we did not take them into account.

Entertaining arithmetic: than more expensive car, the more money it will pull out during operation

What do our calculations say? The conclusion is not new, although not everyone comes to it on their own. The more expensive the car, the more money it will pull out in operation - because maintenance, consumables, insurance are more expensive, and a powerful car with automatic transmission and higher fuel consumption. Moreover, an expensive car depreciates faster with age - not in percentage terms, but in absolute terms: you will sell it for much less than you bought it new.

Of course, it is impossible to approach the purchase of 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?

2.3 The calculation of the item "Costs per 1 km of run" is made according to the formula

where - the cost of fuel, cash units. / km;

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

The cost of those maintenance and current repairs, cash units /km;

Depreciation costs, cash units /km;

Tire repair and retreading costs, monetary unit / km;

Costs for drivers' salaries, cash units / km;

Overhead costs, cash units / km.

2.4. 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 The calculation of the item "Costs for lubricants and cleaning materials" is made according to the formula:

where, - engine consumption rates, transmission oils and plastic lubricant 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 repair" is carried out according to the formula:

where - cost according to the cost norms for TO-1, TO-2, SW, cash units;

The average cost of current repairs per 1000 kilometers;

- standard mileage of the car 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 Calculation of the item "Depreciation costs" is made according to the formula:

,

where - wholesale price, cash units;

Annual car mileage, km;

The annual depreciation rate for the complete restoration of the car,%,

The annual depreciation rate for overhaul car, %.

2.8 The calculation of the item "Costs for the restoration and repair of tires" is made according to the formula:

,

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

Number of running tires, pcs.;

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

Tire repair cost factor.

2.9 Calculation of the item "Costs for the salary of drivers" is made according to the formula:

,

where is the tariff earnings of the driver, cash 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 made according to the formula:

,

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

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

Table 51 - OPERATING COST ESTIMATES

№	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 cost	1,035	1	-0,035
4	Depreciation cost	0,0256	0,3023	0,2767
5	Tire repair costs	0,0075	0,0082	0,0007
6	Payroll 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. Costs per unit of transport work (cost of 1 t-km) are determined by the formula:

;

IV. Annual operating costs are calculated by the volume of transport work performed by the new car for the base and new car:

,

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

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

I. Determining conditionally annual savings (rising in price) is carried out in three areas:

3.1 in the field of production:

,

where is the annual program for the production 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 technology reduces costs, both in production and in the field of operation, the economic effect is calculated by the formula:

3.5 If a new technique gives an economic effect only in the field of operation, and is more expensive in production, then the economic effect is calculated by the formula:

3.6. If the new technique is of higher quality (with a higher price), the economic effect is calculated by 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 services for the rental of machines and mechanisms. We offer you a detailed algorithm for such a calculation.

To determine the cost of 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 transport service provider 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 conditions. Market analysis in this case will not provide objective information, as suppliers seek to maximize profits;
• leasing of own machines and mechanisms to third parties. The 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;
• the cost of 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 the calculation.

Book value of the vehicle- the cost of the vehicle, reflected in the accounting documents, which, when acquiring the 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 item of depreciable property when applying the straight-line 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- the useful life of this depreciable property, expressed in months.

Note!

When determining the useful life 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 s — replacement cost of the machine, rub.;

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

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

fuel costs and fuels and lubricants can be determined on the basis of fuel and lubricant consumption rates established in a particular organization. Usually these standards are set and approved at a production meeting in the company.

You can also be guided guidelines"Consumption rates of fuels and lubricants for 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 of the driver, taking into account deductions from wages depends on the form of payment in the company. The most common are piecework and time-based forms of remuneration.

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

With a temporary 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 worker cannot be accurately recorded and expressed in a certain amount of products 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 per hour;
• increasing coefficient - 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, are connected with it. These are the costs for the maintenance and operation of fixed assets, for management, organization, maintenance of production, for business trips, training of employees and the so-called unproductive expenses (losses from downtime, damage to material assets, etc.). Overhead costs are included in the cost of production, the cost of its production and circulation.

Example 2

Suppose that in example 1 industrial construction is considered. In accordance with the regulations, overhead costs should be 90% of the wage fund. Accordingly, overhead costs will be: 27,378.00 × 0.9 = 24,640.20 rubles.

______________________________

Consider an example of calculating the cost for 1 machine hour.

Example 3

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

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

The calculation is presented in the table.

Table 2. Calculation of the cost of 1 machine hour of a truck crane
Name of the mechanism: ZOOMLION RT-550 short truck crane, capacity 55 t
No. p / p	Naming of expenditures	unit of measurement	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 rate
	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's salary)
	Tariff rate, rub./h
	Insurance premiums
	hourly wage
	Fuel costs
	Fuel consumption rate per 1 car-h
	The cost of 1 liter of fuel
	Hourly cost of fuel
	Lubricant costs
	Oil consumption rate per 100 liters of fuel consumption (crane)
	Oil consumption rate in accordance with the fuel consumption rate		14.30 × 2.00 / 100
	Lubricant Hourly Costs
	Overheads
	Total cost per 1 machine hour		1017,18 + 1189,26 + 182 + 390,96 + 48,47 + 126

A. V. Makina, economist at Bolverk LLC