The basis for calculating fuel costs is the total mileage, freight turnover, number of trips, as well as basic and additional fuel consumption rates and correction factors established depending on the operating conditions of the vehicle.

For a KAMAZ-65117 vehicle, the fuel consumption rate per 100 km of run is 24.5 liters. It is also necessary to take into account the increase in fuel consumption for the transport operation of the diesel engine – 1.3 liters.

= 24.5 l.

= 1.3 l.

For the KamAZ-58146Z concrete mixer truck, the fuel consumption rate per 100 km of run is 28 liters. It is also necessary to take into account the increase in fuel consumption for the transport operation of the diesel engine – 1.3 l /14/.

= + (2.30)

= + = 1583.2 liters.

When working in winter in climatic zone VIII (Khabarovsk Territory), the surcharge is 12%.

When working in cities with a population of 250 thousand to 1 million people, the allowance is up to 15%. Let’s take a markup of 11%.

When working in hilly areas (height above sea level from 300 to 1000 m), the surcharge is 5%.

We sum up the allowances and get the fuel consumption

u003d 1583.2 H 1.32 u003d 2089.82 l.

The price of one liter of diesel fuel is 32 rubles, based on this, the cost of fuel will be

u003d 32 H 2089.82 u003d 66874 rubles.

2.2.4 Calculation of the cost of lubricants and other consumables

The cost of lubricants and operating materials is determined as a percentage of the cost of fuel

= , (2.31)

where H is the percentage of fuel, H=12%

= = 8024 rubles.

2.2.5 Cost calculation for car tires

The KAMAZ-65117 flatbed vehicle has 10 tires of model 11.00 R20. The cost of this tire for 2012 is 11,500 rubles.

10 tires model 11.00 R20 are installed on KamAZ-58146Z concrete mixer trucks. The cost of this tire for 2012 is 11,500 rubles.

Tire costs are determined by the formula:

= , (2.32)

where – the number of tires on the road train, pieces;

– tire mileage, km.

The mileage rate of a radial tire with a steel cord breaker for vehicles with a carrying capacity of more than 12 tons is 80,000 km. For the Far East, the tire mileage rate is reduced by 10%, therefore, the tire mileage rate is

u003d 0.9H u003d 0.9h 80000 u003d 72000 km. (2.33)

= = 8957 rubles.

2.2.6 Calculation of the cost of maintenance and repair of vehicles

The cost of maintenance and repair of rolling stock consists of 3 groups: the cost of spare parts, the cost of repair materials and the salary of repair workers /15/.

The costs of maintenance and repair of the rolling stock are determined by the formula

= , (2.34)

where – the total cost rate for maintenance and repair, rubles / 1000 km;

– indexation coefficient

The total cost rate for maintenance and repair is determined by the formula

, (2.35)

where – cost rate for repair materials, r/1000km;

– indexation coefficient for repair materials;

– rate of expenses for wages for maintenance workers /16/;

– coefficient of indexation for the wages of repair workers;

– cost rate for spare parts, rub./1000km;

– indexation coefficient for spare parts.

– Coefficient of correction of standards depending on operating conditions;

– Coefficient of correction of standards depending on the modification of the rolling stock;

– Coefficient of adjustment of standards depending on natural and climatic conditions.

Table 21 – Table of normative coefficients

Indicator | Route number, vehicle | ||

Route №1 KAMAZ 65117 | Route №2KamAZ 58146Z | Route №3 KAMAZ 65117 | |

8.5 | 9.5 | 8.5 | |

8.5 | 9.5 | 8.5 | |

1.25 | 1.25 | 1.25 | |

1.2 | 1.2 | 1.2 | |

= = 23345 rubles.

2.2.7 Depreciation calculation

Depreciation is understood as the process of transferring the value of fixed assets as they wear out to newly created products.

In road transport, as in other industries, depreciation rates are set for the full restoration of fixed production assets. They are developed as unified interdepartmental standards, differentiated by types and groups of fixed assets. When developing them, factors such as service life, cost, operating conditions, etc. are taken into account.

The KAMAZ-65117 car belongs to the 5th depreciable group, therefore, the useful life is over 7 to 10 years, inclusive, depending on the time of use and load capacity. We accept the useful life of 7 years /17/.

The amount of depreciation is determined by two methods: linear and non-linear in accordance with the depreciation rate determined for the object based on its useful life. The method is established by the management of the motor transport enterprise.

To determine the amount of depreciation deductions, we use the straight-line method.

At prices for 2012, the book value of the KAMAZ-65117 vehicle is 2,400,000 rubles. The cost of all cars:

u003d 1H 2400000 u003d 2400000 rubles.

When using the straight-line depreciation method, the depreciation rate is found from the expression:

H= Ch100%, (236)

where n is the number of months of useful use of the car.

H = H 100% u003d 1.19%

The amount of depreciation deductions is determined by the formula

= , (2.37)

where – the initial cost of rolling stock, rub.

Monthly depreciation amount

= = 28560 rubles.

Amount of depreciation deductions for actual hours worked

= = 37128 rubles.

2.2.8 Defining overheads

Overhead costs – expenses, costs accompanying, accompanying the main production associated 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 non-productive costs (losses from downtime, damage to material assets, etc.). This calculation item includes from 100 to 180 heterogeneous cost elements: salaries of managerial and other personnel with contributions to off-budget social funds, management costs, depreciation of the passive part of fixed assets, fuel of all types, costs for repair and maintenance materials for the maintenance of production and technical bases, prepaid expenses, staff training costs, advertising and marketing research costs, other material and equivalent expenses, taxes included in the cost price – property tax, land or real estate tax, transport tax, customs duties / 12/.

You can calculate overhead costs for each cost group or by a simplified method – as a percentage of the total cost. In the course work, the calculation is carried out according to the second method.

Overhead costs at this enterprise amount to 29.42% of the total cost.

Total costs at full cost without overheads:

= FOT + Ztop + UZSem + Zsh + UZTOiR + (2.38)

=52487+66874+8024+8957+23345+37128=196815 rub.

These costs in the total cost amount to 70.58%.

Based on these data, we find the component of the total cost – overhead:

overhead = (2.39)

Overhead m1= = 82038 rub.

2.2.9 Compiling road transport estimates

Variable costs are those costs that increase with the amount of work performed.

Variable costs include:

– motor fuel;

– lubricants and operating materials;

– the cost of maintenance and technical repairs;

– tire costs.

They are defined as follows:

= , (2.40)

where Ci is the total costs for the i -th elements of the costing item, p.

Automotive fuel:

= = 11.92 rubles / km

Lubricants and other operating materials:

= = 1.43 RUB/km

Tire costs:

= = 1.6 rubles/km

Costs for maintenance and current repairs:

= = 4.16 RUB/km

Total variable costs are determined by the formula

Sper=Sper1+Sper2+Sper3+Sper4 (2.41)

u003d 11.92 + 1.43 + 1.6 + 4.16 u003d 19.11 rubles / km

Fixed costs – the fixed costs of the enterprise attributable to the unit of output.

Fixed costs include:

– payroll fund for drivers with contributions to the unified social fund;

– depreciation deductions;

– overhead costs.

They are defined as follows:

= (2.42)

Payroll of drivers with deductions to the OVF:

= = 168.54 rubles / h

Depreciation deductions:

= = 119.22 rubles/h

Overheads:

= = 263.43 rub./h

Total fixed costs are determined by the formula:

Spost = Spost1 + Spost2 + Spost3 (2.43)

= 168.54 +119.22 +263.43= 551.19 rubles/hour

We summarize all the data in the calculation tables.

Table 22 – Calculation table for route No. 1.

Expenditures | Variable costs, RUB/km | Fixed costs, rub./h | Total, rub. | % |

Payroll fund for drivers with NE | 168.54 | 18.82 | ||

Automotive fuel costs | 11.92 | 23.98 | ||

The cost of lubricants and other operating materials | 1.43 | 2.88 | ||

tire costs, | 1.6 | 3.21 | ||

Costs for maintenance and current repairs | 4.16 | 8.37 | ||

Depreciation deductions | 119.22 | 13.31 | ||

Overheads | 263.43 | 29.42 | ||

Total | 19.11 | 551.19 |

2.2.10 Determining the unit cost of transport work

The cost of 1 auto hour of work is determined by the formula:

HSA= , (2.43)

where C is the total cost, rub.;

Mon – standard profit.

= =895 rub./AChr

For the enterprise, on average, this indicator is 794 rubles / AChr

2.2.11 Calculation of freight charges

The income from transportation is determined by the formula

D = C + P, (2.44)

where С is the total amount of transportation costs, rub;

P – profit from transportation, rub.

u003d 278853 + 19519 u003d 298372 rubles.

2.2.12 Calculation of nailed from transportation

Profit from transportation is determined by the formula

P u003d CCHR, (2.45)

where R is the profitability ratio of transportation, we take equal to 7%.

u003d 278853H 0.07 u003d 19519 rubles.

2.2.13 Calculation of the tariff for 1 auto-hour of work

The tariff for 1 hour of work is determined by the formula

= H (1 + R) (2.46)

u003d 895H (1 + 0.07) u003d 957 rubles.

2.2.14 Calculation of the cost of transportation of 1 ton of cargo.

The unit cost of transportation of 1 ton of cargo is determined by the formula:

С1= С/ О = 278853/ 1504= 185.40 rub/t. (2.47)

2.2.15 Calculation of the cost of transport work 1tkm

The unit cost of 1 tkm of transport work is determined by the formula:

C2 u003d C / P u003d 278853 / 16092.8 u003d 17.32 rubles / tkm. (2.48)

2.2.16 Calculation of the tariff for the transportation of 1 ton of cargo.

The tariff for the transportation of 1 ton of cargo is determined by the formula:

Т1= D/O = 298372/ 1504 = 198.38 rub/t. (2.49)

2.2.17 Calculation of the tariff for transport work 1tkm

The tariff for transport work 1tkm is determined by the formula:

T2 = D / R = 298372/ 16092.8 = 18.54 rubles / tkm. (2.50)

Table 25 – Technical and operational indicators of the project

Indicators | Route number 1 | Route number 2 | Route number 3 | |

, h | 1.25 | 0.97 | 1.17 | |

, km. | 32.8 | 33.8 | 36.1 | |

, h | 1.37 | 1.41 | 1.5 | |

, h | 6.63 | 6.59 | 6.5 | |

, km. | 53.5 | 45.6 | ||

, km. | 42.8 | |||

, km. | 129.1 | 163.8 | 119.7 | |

, h | 5.8 | 6.37 | 6.7 | |

, h | 7.17 | 7.78 | 8.2 | |

0.5 | 0.5 | 0.5 | ||

0.8 | 0.8 | |||

, t. | 138.44 | 1629.76 | 95.82 | |

, car at 4 months. 14 months | 0.79 0.55 | 0.58 0.41 | 0.37 0.32 | |

, h | 311.42 | 1379.6 | 87.28 | |

, km | 5608.12 | 29045.12 | 1273.64 | |

, tkm. | 16092.8 | 3872.96 |

Table 26 – Technical and economic indicators of the project

Indicators | Route number 1 | Route number 2 | Route number 3 |

Q, i.e. | 509.6 | ||

, auto | |||

C, rub. | |||

D, rub. | |||

P, rub. | |||

, rub. | |||

R, % |

According to the results of calculations, it can be seen that with the cost of transporting goods in the amount of 278853 rubles,

the rate of one auto hour of work will be 957 rubles.

The income from the sale of services will be equal to 298372 rubles for route No. 1,

and at the same time, the profit for route No. 1 will be 19519 rubles.

findings

The results of calculations of the feasibility study of freight transportation showed:

1. The cost of transporting 2,000 tons of rebar over a distance of 10 km by one KAMAZ-65117 vehicle will amount to 278,833 rubles.

2. The tariff for one auto hour of vehicle operation is 957 rubles.

3. Income from the sale of services compositions 298732 rubles.

4. Estimated profit from freight traffic is 19519 rubles.

5. The expected profitability of freight traffic is 7%.

6. Estimated hourly productivity of the KAMAZ-65117 vehicle when servicing a construction site will be 5.48 t/h.

Bibliography

1 Vorkut A.I. Freight road transport: a textbook for universities / A.I. Vorkut – K .: Higher school, 1986.-447p.

2 Mirotin L.B. Organization of commercial work in road transport / L. B. Mirotin – M .: Transport, 1997. – 303 p.

3 Ulitskaya I.M. Organization, rationing and wages at transport enterprises: Textbook for universities / I.M. Ulitskaya. – M.: Hot line – Telecom, 2005. – 385 p.

4 Handbook of engineer-economist in road transport. / S.L. Golovanenko, O.M. Zharova: 1984 – 310s.

5 Aksenova Z.I. Analysis of the production and economic activities of ATP / Z.I. Aksenova. – M.: Transport, 1990. – 255s.

6. Financial management: theory and practice. / Under. Edited by E.S. Stoyanova.

– M .: Perspective, 1996. – 405 p.

7. Economic strategy of the firm. Proc. allowance / Under. Ed.A.P. Gradova – St. Petersburg: Special literature. 1999.-189p.

8 AnisimovA. P. Economics, planning and analysis of the activities of motor transport enterprises. – M.: Transport, 1998. – 324 p.

9. Shiryaev S.A. Transport and handling facilities: a textbook for universities / ed. S.A. Shiryaev. – M.: Hotline – Telecom, 2007. – 848 p.

10. Technical operation of cars: Textbook for universities / Ed. G.V. Kramarenko. – M.: Transport, 1983. – 483 p.

11 Bakuta N.N. Normative materials on road transport / N.N. Bakuta. – H.: 2003. – 147p.

12 Tax Code of the Russian Federation. – M .: Publishing house “Omega-L”, 2012. – 768 p.

Ministry of Education, Science and Culture of the LPR

Lugansk State University named after Vladimir Dahl

Department of “Industrial and urban transport”

Exercise

For a term paper on the topic “Economic rationale for freight transportation”

in the discipline “Industry Economics”

Student Ganych__S._____group_TL-511________Option_5____________

Content

No. Section title Deadline Proc.out.

1 General part. Introduction. 09.09. 3

Tasks.

1.1. Drawing up an integrated cost estimate and evaluation

prime cost of railway transportation MPPZhT 16.09. 3

1.2. Estimated operating costs for mixed

transportation of goods 30.09. 3

1.3. Evaluation of the effectiveness of the reconstruction of the warehouse

farms 14.10 3

1.4. Evaluation of the effectiveness of energy-saving moder-

lowering of vehicles 28.10 3

2. Design part

2.1. Technical and operational freight traffic 5.11 17

2.2. Calculation of economic indicators of freight

transportation 30.11 65

Bring it out. References 30.11 3

Issued by ______________________________ _______________

The task was accepted by _______________________________ _______________

APPENDIX

Control tasks of the general part of the work

Task 1. Compile an enlarged calculation and determine the cost of transporting O (t) goods over a distance I (km) by rail transport MPPZhT. Specific indicators should be taken according to the accounting calculation of the base period, taking into account the Kp coefficient of the planned change.

To solve problem 1 in table 1, the article presents an enlarged calculation of the cost of freight transportation by rail transport by an intersectoral enterprise of industrial transport.

Articles for calculating the cost of transporting goods on the CPRT Table 1

No. | Item of expenses | Notation | Expenses, rub/tkm |

Basic + additional salary with accruals and deductions for salary | Szp | 3.62 | |

Fuel | St | 1.24 | |

Electricity | Se | 0.21 | |

Operational repairs and maintenance | Sro | 0.11 | |

Rolling stock depreciation | Sa | 2.03 | |

Overheads | Sn | 0.80 | |

The cost of transportation is planned for MPPZhT | sp | 8.01 |

To solve problem 2, table 2 presents articles of an enlarged calculation of the cost of freight transportation by road at the mining and processing plant.

Articles for calculating the cost of freight transportation by road at a mining and processing plant

table 2

No. | Item of expenses | Notation | Expenses, rub/tkm |

Basic and additional wages of drivers with accruals and deductions | Szp | 3.23 | |

Fuel (fuel for cars) | St | 4.14 | |

Lubricants and other materials | Cm | 0.49 | |

Maintenance and current repair of rolling stock | Wed | 2.90 | |

Tire wear and repair | ssh | 2.28 | |

Rolling stock depreciation | Sa | 4.62 | |

Overhead costs go | Sn | 1.32 | |

The cost of transporting goods by road | sp | 18.98 |

Table 3

Option | Code (last digits of the record book) | ||

* | ** | *** | |

Kp | Oh, tis.t | I, km | |

0.92 | |||

0.94 | |||

0.96 | |||

0.98 | |||

1.00 | |||

1.02 | |||

1.04 | |||

1.06 | |||

1.08 | |||

1.10 |

Task 2. Compile an enlarged calculation and determine the cost of transporting goods O (t) over a distance I (km) by road. Specific indicators should be taken according to the accounting calculation of the base period, taking into account the coefficient Kp of the change in the planning period.

Table 4

Option | Code (last digits of the record book) | ||

* | ** | *** | |

Kp | Oh, tis.t | I, km | |

0.92 | |||

0.94 | |||

0.96 | |||

0.98 | |||

1.00 | |||

1.02 | |||

1.04 | |||

1.06 | |||

1.08 | |||

1.10 |

Task 3. Calculate the aggregation of the annual operating costs for the processing of O (t) bulk cargoes with mixed transportation over a distance of І (km) by rail and road. Take the length of the automobile shoulder equal to Ia (km), and the planned cost of transport work 1tkm equal Ca and Czh and loading and unloading operations per 1t equal Cpr

Table 5

Option | Code (last digits of the record book) | |||||

* | ** | *** | ||||

Oh, tis.t | I, km | Ia, km | Ca, rub/tkm | Сzh, rub/tkm | Spr, rub/t | |

0.50 | 0.10 | 1.00 | ||||

1.00 | 0.20 | 1.50 | ||||

1.50 | 0.40 | 1.75 | ||||

2.00 | 0.60 | 2.00 | ||||

2.50 | 0.80 | 2.25 | ||||

3.00 | 1.00 | 2.50 | ||||

3.50 | 1.20 | 2.75 | ||||

5.00 | 1.40 | 3.0 | ||||

7.00 | 1.60 | 3.50 | ||||

8.00 | 2.00 | 4.00 |

Task 4. Calculate the aggregation of the annual operating costs for the transportation of O (million tons) of bulk cargo over a distance I (km) by rail with a diesel traction arm It (km). Take the planned cost of transporting goods by rail with diesel traction St (ruble/tkm) and electric locomotive traction Сє(rub/tkm). Determine the average cost of rail freight transportation Cav(rub/tkm).

Tables 6

Option | Code (last digits of the record book) | ||||

* | ** | *** | |||

Oh, million tons | I, km | It, km | St, rub/tkm | Сє, rub/tkm | |

2.2 | 1.5 | ||||

2.3 | 1.5 | ||||

2.4 | 1.6 | ||||

2.5 | 1.6 | ||||

2.6 | 1.7 | ||||

2.7 | 1.7 | ||||

2.8 | 1.8 | ||||

2.9 | 1.8 | ||||

3.0 | 1.9 | ||||

3.1 | 2.0 |

Task 5. Determine the consolidation of the costs and profitability of warehousing with fixed assets after reconstruction Ф2=К2 and the volume of cargo processing O (t / year) (before reconstruction, fixed assets were Ф1=К1), and the cost of processing cargo (unloading + warehousing + storage +loading) were C2 before reconstruction and C2 after. The normative coefficient En of the payback of one-time investments is taken according to the initial data.

Table 7

Option Cipher (last digits of the record book)

Indicators * ** ***

(dimension)O, thousand tons En,1/year Fo, mln rub F2, mln rub So, rub/t С2, rub/t

1 30 0.10 4 7 100 70

2 40 0.15 6 9 110 80

3 50 0.20 8 12 120 90

4 60 0.25 10 13 130 100

5 70 0.30 12 15 140 110

6 80 0.33 15 18 150 120

7 90 0.5 18 20 160 140

8 100 0.33 20 22 180 150

9 110 0.25 22 25 200 170

0 20 0.20 3 5 90 60

Task 6. Evaluate the economic efficiency of energy-saving modernization of trucks, which provides fuel savings Dt % with additional capital investments Kd in the company’s fixed assets. For a year, a truck transports O (t) goods over a distance I (km). Accept: the cost of transport work Sa; fuel cost component Kt(%) of operating costs; normative payback ratio of additional investments En.

Table 8

Option Cipher (last digits of the record book)

Indicators * ** ***

(dimension) O(thous.t) I(km) Dt,% Kd, ths.rub Ca,rub/tkm Kt,% Yen

1 2.8 200 2 30 7 15 1.0

2 2.2 190 3 40 8 16 0.5

3 3.0 170 5 50 9 17 0.33

4 3.4 160 6 60 10 18 0.30

5 3.6 150 7 50 11 19 0.25

6 3.8 140 8 60 12 20 0.20

7 4.0 130 9 70 13 22 0.25

8 4.2 120 10 80 14 23 0.33

9 4.4 110 10 90 15 24 0.5

0 2.0 90 9 60 12 20 0.5

APPENDIX

Initial data for the design part Table A

No. Name Size – Options

indicator 1 2 3 4 5 6 7 8 9 0

1 Cargo volume t 509 1250 1504 1750 2000 2250 2500 2750 3000 13194

2 Distance km 7.6 8 10.7 12 10 8 6 8 10 10

3 Technical speed km/h 24 23 24 25 26 25 24 25 26 24

4 Loading time h/t 0.06 0.05 0.06 0.05 0.07 0.06 0.05 0.07 0.05 0.02

ki-unloading

5 Coefficient – 0.8 0.75 0.8 075 0.8 0.85 0.8 0.75 0.8 1.0

downloads

6 First null km 21.5 16 18.2 16 14 12 14 16 18 19.2

howl run

7 Last nu- km 14.6 12 14.6 12 10 8 19 12 14 14.6

left run

8 Load capacity t 14 12 14 12 14 16 14 16 14 16

transport s-va.

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