When the cost is calculated, it will be calculated. For long-distance expressways, according to the charging standard of North China Expressway, the fuel cost accounts for about 35% of the total cost, with a 20-ton vehicle of 2000km. The farther the distance, the lower the proportion (provided that the depreciation is calculated by day, not by mileage, and the vehicle is not overloaded); If transported in the city, it will reach about 40%.
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What is included in the transportation fee?
All the expenses incurred by a transportation enterprise in completing a certain number of passenger and freight transportation in a certain period of time are called the total transportation cost in that period. The transportation cost shared by unit transportation products is called unit transportation product cost, which is referred to as transportation cost for short.
Transportation cost is an important basis for setting the price of goods transportation, which generally refers to the transportation cost that should be shared by the unit when transporting products or passengers. The characteristic of transportation cost is that it does not include the cost of raw materials, while fuel, wages, depreciation, repair fees and other expenses account for a large proportion. There are some differences in transportation costs between different modes of transportation or modes of transportation, and there are also various price comparison relationships.
For example, railway transportation, freight transportation has transportation costs such as goods, vehicles, LTL and containers, and passenger transportation has transportation costs such as hard seat, hard berth, soft seat and soft berth. Water transportation includes inland river and coastal transportation costs, as well as towing and tanker transportation costs calculated according to different routes; In addition to the cost of bicycles, some cars also calculate the transportation costs of sub-lines and regions; Civil aviation not only calculates the cost of all kinds of aircraft, but also calculates the cost of professional flight.
Reasonable price comparison plays an important role in the distribution of goods, the direction of goods and the full play of the efficiency of various modes of transportation.
What transportation expenses specifically include depends on what you are engaged in and whether your transportation business uses your own vehicle or outsourced vehicle. If it is your own vehicle, it probably includes vehicle depreciation, personnel wages, road and bridge fees, oil fees, maintenance fees, road maintenance fees, various business taxes, and shared management fees. If it is an outsourced vehicle, it is probably the rental fee, management fee and tax.
What subjects should be included in the fuel and toll fees of logistics companies?
Debit: main business cost
Credit: Cash on hand
An enterprise shall set up the subject of "main business cost" and make detailed accounting according to the main business type, which is used to calculate the actual costs incurred by the enterprise due to daily activities such as selling goods, providing services or transferring the right to use assets, and debit this subject.
Credit "goods in stock", "labor cost" and other subjects. At the end of the period, the balance of the main business cost will be transferred to the "profit this year" account, debited to the "profit this year" account, and credited to the "profit this year" account. After carry-over, there is no balance in the "main business cost" account.