Calculation of the cost of operating transport equipment. Methodological recommendations for technical and economic comparison of road pavement options Federal Road Agency How to calculate costs per 1 km of travel

^ 5.4.6.1 General provisions. Determination of the cost of mileage (downtime) of vehicles is carried out by direct calculation in the context of variable and constant cost groups.

The amount of direct costs is determined per 1 km of vehicle mileage as the sum of expenses for the following items: fuel, lubricants and other operating materials, tires, maintenance and repair of rolling stock.

The amount of fixed costs is determined per 1 hour of vehicle operation as the sum of expenses for the following items: depreciation (as a percentage of the cost for the year), wages driver and overhead.
5.4.6.2 Calculation of the cost of 1 vehicle. - km of mileage

The cost of 1 car - km of vehicle mileage is calculated using the following formula:

Where:
- fuel costs, rub.;

- costs for lubricants, rub.;

- costs of restoring tire wear, rub.;

- depreciation charges, rub.;

- car repair and maintenance costs, rub.;

- driver’s salary, rub.;

- amount of overhead costs, % of direct costs;

T – average annual time of use of the car, h;

- regional correction factor to vehicle mileage costs.
Calculation of fuel costs

Fuel costs are determined using the following formula:

, (20)

Where:
- cost of 1 liter of fuel, rub.;

- standard fuel consumption, l/km or m³/km:
For passenger cars and buses

, (21)

Where:
- basic fuel consumption rate for vehicle mileage or idle time (according to NIIA), l/100km or m³/100km;

- correction factor taking into account the increase in fuel consumption in winter:

, (22)

Where:
- number of winter months in a year;

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

for onboard trucks, tractors, dump trucks and vans

where: - basic fuel consumption rate for vehicle mileage or idle time, l/100km or m³/100km;

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

G – load capacity vehicle, T;

- coefficient of utilization of carrying capacity;

- vehicle mileage utilization rate (with load).
Calculation of costs for lubricants

Costs for lubricants are determined using the following formula:

Where:
- standard fuel consumption for vehicle mileage or idle time, l/km or m³/km;

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

- cost of 1 liter of motor oil, rub.;

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

- cost of 1 liter of gear oil, rub.;

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

- cost of 1 liter of special oil, rub.;

- rate of grease consumption per 100 liters of total fuel consumption, kg;

- cost of 1 kg of grease, rub..
^ Calculation of costs for tire wear restoration

Where:
- rate for wear restoration and tire repair per 1000 km, fraction of units;

- cost of 1 set of tire, tube, rim tape, rub.;

K – number of running tires on a car, pcs.
^ Calculation of depreciation charges

Where:
- the rate of depreciation for the complete restoration of the car,%;

- cost of the car (tractor), thousand rubles;

- rate of depreciation for the complete restoration of the trailer, %;

Calculation of car maintenance costs

Where: And - the standard cost for carrying out maintenance of a car and a trailer, respectively, established per 1000 km, %;

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

Cost of a car (tractor), thousand rubles;

Cost of trailer, thousand rubles.
Driver salary calculation

, (28)

Where: - driver’s hourly tariff rate (according to the “Industry Tariff Agreement on Road Transport for 2002-2004”), rub.;

- coefficient to the driver’s tariff rate.

1. 
   Calculation of the cost of 1 auto-hour of vehicle operation

1. 
   ^ Calculation of the cost of 1 vehicle-hour of vehicle downtime

(30)
The formation of a regulatory framework for calculating specific indicators of losses from an increase in the cost of transporting goods and passengers in 2010 prices was carried out by recalculating the basic indicators of the main types of variables and fixed costs for transportation by car brand, developed at the Department of Road Economics of MADI (GTU) for pricing conditions in 2002

The calculated values ​​of variable and fixed cost indicators for brands of 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 for repair work ah with lane closures
During road repair work, additional operational socio-economic losses occur for users highways associated with the restriction of traffic flow and the resulting congestion.

Determination of operational socio-economic losses during periods of structural repairs road pavements carried out according to the formulas of section 5.4.6 with some adjustment:

For the duration of each repair period (which, for repair periods that are not multiples of one year, is introduced for less than a full year in days);

On the conditions for organizing traffic during repair work, which are characterized by two parameters: the amount of narrowing of the roadway of the structure (if it is not completely closed) and the length of the repair work zone.

The initial data for calculating these types of losses are:

when the road is partially blocked

Length of each repair work zone, km;

Average speed of traffic flow in the repair area, km/h;

Average idle time of vehicles in the case of their alternating passage in one lane;

when the road is completely blocked

The length of the detour of the repaired area;

Speed ​​of traffic flow on the detour;

Duration of repair work, days.

To perform calculations, you must have certain data on the characteristics of the organization road works s to perform an analysis and obtain an estimate of user costs. The initial data required for this:

• 
  Planned year of work.
• 
  Duration of the work (number of days).
• 
  Specific hours each day of work.
• 
  Length of repair work area, km.
• 
  Throughput during work (vehicles per hour per lane).
• 
  Speed ​​limit in the work area, km/h.
• 
  Number of lanes open during repair work.

• 
  Annual average daily traffic in the year of construction (total for both directions).
• 
  Composition of the traffic flow.
• 
  Number of trucks without trailers in the traffic flow.
• 
  Trucks with trailers and tractors with semi-trailers as part of the traffic flow.
• 
  Annual growth rate of traffic intensity.
• 
  Speed ​​limit under normal operating conditions (km/h).
• 
  Number of lanes during normal traffic conditions.
• 
  Average hourly intensity of traffic flow (vehicles/hour) per lane.
• 
  Maximum congestion capacity (capacity of each lane in congestion conditions).
• 
  Maximum traffic intensity (vehicles/day).
• 
  Maximum queue length (km).
• 
  Rural or urban hourly transport distribution.
• 
  Cost of time for passenger cars by car brand (RUB/hour).
• 
  Cost of time for single trucks without trailers by car brand (RUB/hour).
• 
  Cost of time for trucks with trailers and semi-trailers by car brand (RUB/hour).

Time of movement of traffic flow when the lane is blocked (
, hour):

, hour, (31)
Where: - time of movement of traffic flow in the work area, hour:
, rub (39)

Figure 1. Scheme of traffic flow: a - with free movement; b - when a lane is blocked

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 The calculation of the item “Costs for maintenance and operational repairs” 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 mileage car, km;

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

Annual depreciation rate for major renovation car, %.

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.;

Depreciation mileage of tires, 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

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 for the 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 operation of a vehicle, the company has the opportunity to profitably choose a supplier providing rental services for machines and mechanisms. We offer you a detailed algorithm for such calculation.

To determine the cost of work 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, it is necessary to take into account the following indicators:

• book value of the vehicle;
• depreciation of fixed assets;
• costs for all types of repairs, diagnostic and maintenance;
• costs of fuel and 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 the original cost of the vehicle, and after revaluation is equal to the replacement or full value replacement cost 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.

Pay attention!

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.

Costs of fuel 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 the accepted accounting procedure, the result of the work of each performer individually or the collective (group) result (across the entire group of workers) can be taken into account.

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-frame 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.

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, total mileage for three years we took it equal to 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 washing in the calculation, 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, the more money he will draw out during operation

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 family budget. Will you pull it?

Today we’ll talk about a topic such as: Tariff system of remuneration, and one of the discussions on Facebook prompted me to this topic.
First, let's define what a tariff system is. Let us give this term, for ease of writing, an abbreviated form - TS.
TS includes the following:
- tariff regulation of labor;
- tariff schedule for remuneration of workers in accordance with the complexity of the work performed (workers’ qualifications) 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 the areas of labor application;
- additional payments for work in working conditions that deviate from normal ones, according to groups of working conditions.

Now let's look at each point in order.
Tariff regulation of labor employees (determining the complexity of work and assigning categories of employees) is based on the application of regulatory documents developed both centrally and directly within the company.
Centrally developed documents include:
- ETKS all issues;
- qualification reference books RSS positions;
- OKPDTR.
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 RSS positions by qualification categories of the tariff schedule. This may also include certain professions of workers not included in the ETKS or tariffed within the company;
- grouping of work by categories of significance of the type of activity, scope of labor application and technological complexity to determine the coefficients of differentiation of rates (salaries).
- staffing schedules (arrangements) for departments, establishing the qualification and job division of labor between employees and ensuring the production functioning of the department;
- job descriptions of employees.
The goal is described separately, follow the link.
Tariff schedule for remuneration of workers has a uniform increase in rates from one qualification category to another and provide a range of initial monthly tariff rates (salaries) for each category, intended to establish a tariff rate (salary) for the 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