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.
We summarize all costs for trucks in table 8. We take the costs from previous calculations. Other direct costs are planned in the amount of 10% of the sum of all direct costs.
P.6=(p.1+2+3+4+5)*10/100
Overhead costs are the costs associated with the salaries of the fleet management staff.
Overhead costs are planned in the amount of 20% of the total cost, including other direct costs minus the cost of fuel and lubricants.
P.7=(P.1+3+4+5+6)*20/100
Table 8- Cost of 1 t-km.
Next, we add up all the costs, we find "Total costs". Costs per 1 t-km are determined by dividing each cost element separately by the planned traffic volume (Qt-km). The lower it is, the more efficiently the park is used. trucks. Compare the planned cost with the actual cost and give proposals for its reduction. Make calculations with conclusions.
Individual calculation task for practical lesson No. 3
A task. The motor transport enterprise has 2 brands of cars
Depreciation rate 0.37% per 1000 kilometers.
Mileage utilization rate 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 people - II class.
Premiums accept 100%.
Tire replacement costs per year for all vehicles are:
For KamAZ vehicles - 588,000 rubles.
According to ZILs - 378,000 rubles.
Determine the cost of 1 t-km at the enterprise.
Arrange 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- Driver's salary
We determine the payroll: (by analogy with the calculation in PZ No. 3)
Table 3- Calculation of depreciation charges
Table 4- Determining the need for fuel 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) | 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- Determining the cost of fuel and lubricants
Table 6- Determining the cost of TR
Table 7- Cost of 1 t-km.
Practice #4
Payroll for drivers and maintenance workers
Task 1.
Transportation distance (l) – 80 km, incl. 55 km on 1 group of roads
25 km on the 3rd group of roads
Vehicle load 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 for loading, unloading (t PR) - 15 minutes per 1 ton of cargo
Preparatory and final time (t PZ) - 23 min = 0.38 hours
The driver's hourly rate (CH) KamAZ - 5320 - 53.40 rubles.
Determine the driver's salary for 1 flight.
Solution:
- Number of t-km for 1 flight:
q * l (1 road groups) =
q * l (3 groups of roads) =
- Travel time of 1 flight:
t = Nt-km * Qt-km + tpr
a) Norm of time per 1 t-km:
Nt-km = , min/t-km
b) Travel time of 1 flight:
t = Nt-km 1gr * (number of t-km 1gr) + Nt-km 3gr * (number of t-km 3gr) + tpr*q, hour
c) Driver's total work time:
t = t + t , hour
- Driver's salary for 1 flight:
St \u003d t * Sch / 60, rub / t
Zp main \u003d St-km 1g * (number of t-km 1g) + St-km 3g * (number of t-km 3g) + St * q, rub
c) Supplement for classiness:
Dkl \u003d (t * sch) * 0.25, rub.
d) Premium - 20%:
Pr \u003d (Zp main + Dcl) * 0.2, rub.
e) Total salary:
Zp from the beginning =
Individual calculation task for practical lesson No. 4
Task 2.
Transportation distance (l) – 50 km
Vehicle load capacity (q) KAMAZ - 5320 - 16 tons.
Estimated travel speed (Vt) on the 1st group of roads - 49 km / h
Mileage coefficient for the 1st group of roads (β) - 0.5
Load capacity utilization factor (γ) - 1
The norm of time for loading, unloading (t) - 10 minutes per 1 ton of cargo
Preparatory and final time (t) - 23 min \u003d 0.38 hours
- Driver's salary for 1 flight:
a) Piece rate for 1 t-km:
St-km \u003d Nt-km * Sch / 60, rub / t-km
Price for 1 ton of loading, unloading:
St \u003d t pr * Sch / 60, rub / t
b) Driver's salary for 1 flight - basic:
Zp main \u003d St-km * (number of t-km) + St * q, rub
c) Supplement for classiness:
Dkl \u003d (t SM * SCH) * 0.25, rub.
d) Premium - 20%:
Pr \u003d (Zp main + Dcl) * 0.2, rub.
e) Total salary:
Ztot \u003d Zp main + Dkl + Pr, rub.
f) Salary including vacation pay and UST:
Zp from the beginning \u003d Ztot * 1.083 * 1.356, rub
Zp from the beginning =
Practice #5
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 operationWhat 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?
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 categories of employees) 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 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 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: