Methodology for calculating operating costs. Calculation of costs for operating equipment

9.4. The practice of forming planned prices (using the example of mechanization management)

03.03.2021

I e = ZP + A + TSM + C rem. + S m + P r, (6)

where ZP is the basic and additional wages of production workers with accruals;

A – depreciation charges determined according to depreciation rates for each type of equipment, rubles;

FCM - cost of fuel lubricants, rub.;

With rem. – costs for current repairs and mechanical maintenance, rub.;

С m – costs of repair and restoration of tire wear (for wheeled vehicles);

P r - other cash expenses (costs of special clothing, storage of equipment, etc.).

1.4.1 Salary is determined by the formula:

ZP = R t 8 V o K add. To the beginning , (7)

where CH t – hourly tariff rate, rub.;

8 – duration of work shift, hours;

В о – number of working days in a year;

To additional – coefficient of additional payments (To additional = 1.2 – 2.2)

To begin - a coefficient that takes into account salary accruals (to the pension fund, medical insurance fund, social insurance, To beginning = 0.415 (41.5%).

1.4.2 Depreciation charges are determined:

where BC is the book value of equipment, rub.

N – depreciation rate by type of equipment, %

1.4.3 Calculation of the cost of fuel and lubricants:

Fuel cost: T = C T cm K V o R h (9)

where: C – price of 1 kg of fuel, rub.;

R h – hourly fuel consumption, kg (if there are no consumption standards, then calculate using the formula);

T cm – number of hours of equipment operation per shift;

В о – number of job changes per year;

K – coefficient taking into account working conditions.

The cost of oil, lubricants and cleaning materials is determined as a percentage of the cost of fuel (SM = 20-25% of T)

1.4.4 Electricity costs for stationary machines (C e) can be calculated based on the installed power of electric motors, their degree of loading and the cost of one kilowatt-hour using the formula:

S e = N e K 1 K 2 K 3 K 4 T cm C e, (rub/shift), (10)

where N e – total installed power of electric motors, kW;

К 1 – engine load factor over time;

К 2 – engine power load factor;

К 3 – coefficient of simultaneous operation of equipment motors;

К 4 – coefficient taking into account electricity losses in the network;

C e – cost of one kW/h of electricity, rub.

For the forestry industry, the product of the coefficients K 1, K 2, K 3, K 4 can be taken equal to 0.80-0.95.

1.4.5 Costs Maintenance and current repair of equipment can be determined by the formula:

where Nt is the standard cost for maintenance and current repairs of equipment per 100 machine-hours in operation or 1000 km, rub.;

In cm – vehicle mileage, km;

В о – number of equipment shifts per year.

1.4.6 When calculating the cost of maintaining timber trucks (road trains) and wheeled tractors The costs of restoring wear and tear and repairing tires are taken into account using the formula:

where Nsh is the standard cost for tire restoration and repair as a percentage of the cost of the complex per 1000 km;

Ts w – wholesale price of one set according to the price list, rub;

K t – coefficient taking into account transportation and procurement costs;

In cm – replacement vehicle mileage in km;

In about – the number of vehicle shifts per year.

1.4.7 Other expenses may include: equipment storage costs and other expenses. In calculations, they can be taken as 5% of all costs.

We summarize the obtained data in Table 2.

Table 2 – Calculation of the cost of work

Cost elements	Basic option	Projected option
Cost elements	Total costs	Total costs	Per unit of product or work

1. Salary
2. Contributions for social needs
3. Depreciation charges
4. Cost of fuels and lubricants
5. Repair and maintenance costs
6. Costs for wear restoration and tire repair
7. Other cash expenses
TOTAL costs

Federal Agency for Education

Specialty "Maintenance and repair of motor vehicles"

Discipline "Economics of the economy"

COST SYSTEM AND COST CALCULATION FOR VEHICLE MOT AND REPAIR

EXPLANATORY NOTE

FOR THE COURSE PROJECT

Introduction

1. Characteristics of the production unit

2. System of costs for maintenance and repair of a production unit

2.1 Calculation of headcount and wage fund

2.2 Calculation of costs for spare parts and repair materials.

2.3 Calculation of the amount of overhead costs.

2.4 Preparation of cost shifts and cost calculations.

3. Economic efficiency from the implementation of the event

Introduction

One of the most important tasks in the field of vehicle fleet operation is to further improve the organization of technical maintenance and routine repairs of vehicles in order to increase their performance and at the same time reduce operating costs. The relevance of this task is also confirmed by the fact that many times more labor and money are spent on car maintenance than on its production.

Currently, on the basis of scientific and technological progress, the planned preventive maintenance and repair system of rolling stock of the timber industry complex as a whole, proven by many years of experience, is being further developed.

Both in the field of organizing road transport and in the field technical operation cars, various economic and mathematical methods of analysis, planning and design begin to be used. New diagnostic methods and tools are increasingly being developed and implemented technical condition and forecasting vehicle uptime resources. New types of technological equipment are being created that make it possible to mechanize, and in some cases automate, labor-intensive operations for the maintenance and repair of rolling stock. Modern forms of production management are being developed, which are designed for the use of electronic computers with a further transition to an automated control system.

With the ever-increasing saturation of the national economy with cars modern system management provides for new structural divisions of automobile transport - automobile plants and production associations, repair and maintenance bases, which potentially contribute to the transition to centralized production of vehicle maintenance and repair.

1. Characteristics of the production unit

Motor transport company for maintenance, daily inspection and routine repair of cars and trucks.

1. Car brand Kamaz-5420

2. Number of cars 250

3. Average daily mileage 185

4. Working days in a year 253

5. Annual working time fund 2076

6. Number of impacts per year

7. Labor intensity of work, people. hour.

The area of the enterprise is 448 m2.

The company belongs to the 0A0 plant "Mars".

It is intended for timely inspection and elimination of breakdowns and malfunctions in company vehicles.

For this, special equipment is used. Let's put this equipment in the table.

Table No. 1 Production equipment and organizational equipment.

Name of equipment	Cost in rub.	We stand together. in rub.	Power in kW	Water consumption per hour. l


3. Control rotary valve


6. Hydraulic press


9. Impact wrench
10.Vise 11-140

2. System of costs for maintenance and repair of a production unit

The cost of production of a production unit is the monetary expression of all costs to complete the planned amount of work. Determining the cost per unit of production is called costing.

When calculating the cost, all costs, depending on their nature and purpose, are distributed among items.

The change in costs for performing maintenance and repairs includes the basic and additional wages of production workers with social insurance charges, costs for spare parts, materials and overhead costs.

2.1 Calculation of headcount and wage fund

Table No. 2 Specific weight of labor intensity repair work each category in the total labor intensity of work.

Number slave. people

calculated

accepted

The number of workers is determined on the basis of the planned volume of work and the effective working time of one worker.

At jobs where the duration of night shifts is the same as day shifts, for each hour of night work an additional payment is made: for an 8-hour and 7-hour working day, 1/7 of the tariff rate; for a 6-hour working day, 1/5 of the hourly tariff rate.

Supplement for night time, rub.

Nр=Т´/Фр(1)

where T´ is the labor intensity of the work performed by the department, taking into account the planned overfulfillment of the established standards for the production of man-hours.

Fr – working time fund (submitted by TO and TR)

Nр=215080/2076=104

average wage category of a worker

Рср=(1N 1 +2N 2 +3N 3 +…+6N 6)/(1N 1 +2N 2 +3N 3 +…+6N 6)(2)

where 1,2,3,...6 – categories of work

Рср=(1*19+2*22+3*28+4*23+5*12)/104=2.87

13 teams of 8 people each.

Table No. 3 Time wage fund

Labor intensity	Hourly rate	Payroll (rub.)
	Hourly rate	Payroll (rub.)

average hourly rate

Sch=(Sch1N 1 + Sch2N 2 + Sch6N 6)/(N 1 +N 2 +…+N 6)(3)

S ch1, S ch2,...S ch6 - the hourly wage rate of a repair worker is 1,2,...6 categories, rub.

Calc = (20*19+27.2*22+30*28+34*23+36*12)/104=29.15 rub.

Salary for crew leadership

D br =P br *S bw *F br *N br /100(4)

where P br is the percentage of additional payment for crew leadership;

C bw – hourly wage rate for the foreman, rub;

N br – number of foremen.

D br =10%*36*2076*13/100=97157 rub.

Supplement for night time

D n =1/7*Sch *t n *D r *N n (5)

t n – number of night work hours per day

D r – the number of working days of the production unit per year;

N n – the number of repair workers of the production unit working at night.

D n =1/7*29.15*8*253*48=396477 rub.

Basic wage fund

FZP o =FZP pov +PR fzp +D br +D n (6)

where PR fwp – bonuses from the wage fund, rub

FZP o =6268923+40%+97157+396477=3001203 rub.

General FEP

FZP total = FZP o + FZP d (7)

Full salary total =3001203+300120=3301323 rub.

Social insurance contributions

N p =0.356(FZP o +FZP d)(8)

where 0.356 is the coefficient taking into account social insurance contributions

N p =0.356*3301323=1175271 rub.

Salary fund

Federal Law P total with deductions. =FZP total +N p (9)

Federal Law P total with deductions. = 3301323 +1175271=4476594 rub.

ZP r =(FZP general *PR fmp)(10)

where PR fmp is a bonus from the material incentive fund,

Salary r = (3301323+1231836)/(12*104)=3632 rub.

Table 4 Total wage fund

Naming of expenditures	Amount of costs, rub.
Time wage fund
Additional payment for crew leadership
Extra pay for night work
Payroll bonus
Basic wage fund
Additional payroll
General payroll
Average monthly salary, taking into account bonuses from the material incentive fund and for saving material resources

2.2 Calculation of costs for spare parts and repair materials

Cost standards are established by car brand for category 2 road operating conditions. When operating vehicles in conditions of category 1, a coefficient of 0.84 should be applied, and in conditions of category 3, category 1, 25.5, 1.8.

The costs of repair materials necessary to perform technical repairs on vehicles are determined in the same way.

The consumption of materials for maintenance is determined according to the standards established for one impact by car brand.

If there are standards for the consumption of materials and spare parts by area, calculations are carried out according to these standards. For diagnostic stations and specialized posts for replacing units, the consumption of spare parts and repair materials is not planned.

S uch =N zch *l total *S t *K ezch /1000(11)

where Н зч – standard cost of spare parts per 1000 km, rub.

C t – the percentage of labor intensity of the unit’s work is approximately 0.7 – 0.8;

K ezch – coefficient that takes into account savings on spare parts

(K ezch =1-(P ezch /100)) (12)

P ezch - percentage of savings on spare parts

With zch =60*11701250*0.7*0.98/1000=481623 rub.

With zch =80*11701250*0.7*0.98/1000=642164 rub.

With zh =140*11701250*0.7*0.98/1000=1123788 rub.

l total =250*185*253=11701250

Consumption of materials.

C m = N m * N then (13)

EO, C m =20*56700=1134000 rub.

TO 1, C m =55*3180=174900 rub.

TO 2, C m =85*1000=85000 rub.

TR With zch =160*481623*0.7*0.98/1000=52862 rub.

Table No. 5 Cost of spare parts and repair materials.

2.3 Calculation of overhead costs

This item includes costs associated with the maintenance and operation of equipment and general shop expenses. Changes in overhead costs are based on current standards in the following order.

The costs of current repairs of a building are determined based on the norm for the building's technical regulations, set at 1.5 - 3% of its cost.

Electricity costs include the cost of lighting and operating the electrical motors of the equipment.

The rate of water consumption for domestic needs is 20% of consumption for domestic needs.

B z = (C z + C sp) V z (14)

Ts z, Ts p - the cost of 1 m 3, respectively, of an industrial building, the construction of plumbing and industrial wiring is 1 m 3 rubles.

V h – volume of the room, m 3

B z =(1970+150)*2240=4748800 rub.

8*56*5=2240m.

Table No. 6 Calculation of depreciation

Name of equipment
1. Ditch inspection lift
2. STS 10 test stand braking systems
3. Control rotary valve
4. Washing unit OM-5361-KGKB
5. P-304 hydraulic jack
6. Hydraulic press
7. Universal drilling workbench 25125
8. Transfer-radial machine 2E52
9. Impact wrench
10.Vise 11-140
11. Steering wheel backlash. managed K-524
12. Lane repair stand. and back. bridges

Costs for current repairs of the building.

4748800*3/100=142464rub

Costs for current equipment repairs.

983560*5/100=49178 rub.

Annual electricity consumption for lighting.

Q eos =25*F*T os /1000(15)

where 25 is the consumption of lighting electricity per 1m2, W

F – Production area area, m2

T os – number of hours of use of the lighting load per year

Q eos =25*448*2000/1000=22400 kW/h

Annual electricity consumption

Q es =∑Р y *F ob *K s *K s /(K ps *K pd)(16)

∑Р у – total installed power of electrical receivers, kW

F ob – actual annual working time of equipment, h;

Кз – equipment load factor (0.-0.9)

K с – demand coefficient (0.15-0.25)

Kps – coefficient taking into account network losses (0.92-0.95)

Kf - coefficient taking into account losses in the engine (0.85-0.9)

Q es =32.9*2076*0.7*0.2/(0.95*0.9)=11249 kW

Total costs

S e =C kW (Q eos +Q es)(17)

where C kW is the cost of 1 kWh, rub.

S e =3*(22400+11249)=100947 rub.

Annual water consumption for production needs

Q v.pr =N in *F about *N about *K e /100(18)

N in – hourly water consumption per unit of equipment, l

N rev – number of equipment units

Q v.pr =100*2076*1*0.7/1000=145 m 3

Water consumption for domestic and other needs

Q v.bp =(40N yar +1.5F)*1.2D r /1000(19)

N yar – number of present workers

D r – days of operation of the production unit

1.2 – coefficient taking into account water consumption for working needs

Q v.bp =(40*104+1.5*448)*1.2*253/1000=1467 m 3

Water supply costs

C in = C in *(Q v.pr +Q v.bp)(20)

C in – cost of water, rub.

C in =3(145+1467)=4836 rub.

For heating

From =448*120=53760rub.

Occupational Health and Safety

With ohr =4476594*0.03=134298 rub.

With m-b-p =983560*0.1=98356 rub.

Table No. 7 Overhead costs

	Expenditure	Amount of expenses
	Depreciation of buildings
	Current repairs of buildings
	Current equipment repairs
	Water supply costs
	Energy costs
	Heating costs
	On labor protection
	To compensate for the wear and tear of material instruments
	Equipment depreciation
	other expenses

2.4 Preparation of cost shifts and cost calculations

It is compiled in order to determine the cost of one maintenance service or per 1000 km of mileage when performing routine repairs and diagnostic work. Thus, costing is the calculation of costs by item per unit of production. When performing maintenance and repair work on product units, there may be one technical impact (TO-1, TO-2, EO) or 1000 km.

Table No. 8 Calculation of the cost of maintenance and repair

Expenditures	Costs RUR
Expenditures		Per 1000 km run (1 maintenance)	In % of total

2. Spare parts costs
3. Material costs
4. Overhead

3. Economic efficiency from the implementation of the event

An indicator of the economic effect of introducing new technology and carrying out organizational and technical measures can be annual savings for a whole range of cost and physical indicators.

For auto repair and auto servicing enterprises, production output in rubles per 1 ruble can be used as additional indicators. capital investments or 1 m 2 of general and productive area; costs of raw materials, materials, fuel, electricity and other material assets per unit of production.

K w =1-P e /100(21)

P e - percentage of savings

K w =1-0.1=0.9

N r2 =T*K w /F r (22)

К w – labor intensity reduction factor

N р2 =215080*0.9/2076=93 people

FZP total 2 = C c h * F r * N r2 * K d (23)

K d – surcharge coefficient

FZP total 2 =29.15*2076*93*0.53=2982804 rub.

K d =FZP total 1 /FZP pov(sd) (24)

K d =3301323/6268923=0.53

S zch2 = S zch1 * K e (25)

With zch2 =2247575*0.97=2180147 rub.

C m = C m1 * K e (26)

K e – saving factor

C m =1446762*0.97=1403359 rub.

K e =1-P e /100(27)

K e =1-0.03=0.97

P e – % savings on spare parts

Table No. 9

Expenditures	Costs RUR
Expenditures		Per 1000 km run (1 maintenance)	In % of total
1. The wage fund is common with contributions to social insurance
2. Spare parts costs
3. Material costs
4. Overhead

E yg =(S1-S2)(28)

where S1…S2 is the cost per unit of production before and after the implementation of measures.

E yg =(8954041-7349420)=1604621 rub.

E=E arg/K(29)

where K – capital investments

E=1604621/1760000=0.91

T o =K/E ug (30)

T o =1760000/1604621=1.1 years

Bibliography

1. Anisimov A.P. “Economics, organization and planning of road transport”, M.; Transport, 1998

2. Borisova V.M. “Course project on economics, organization and planning of road transport” M.; Transport, 1987

3. Rogova N.N. "Task book on economics, organization and planning of road transport." M.; High School, 1988

Operating costs are the total costs associated with the maintenance and operation of equipment.

Calculation of the main items of operating costs is carried out in accordance with the following methodology:

1. Salaries of service personnel with accruals:

where is the premium coefficient; – number of workers servicing equipment, people; – time spent on servicing the equipment used, h/year; – average hourly tariff rate of service personnel, monetary units/hour; – standard additional salary, %; – standard for taxes and deductions from the payroll fund, %.

2. Depreciation charges:

, (8.12)

where is the depreciation rate of the equipment used, %; – depreciable cost of the equipment used, den. units

3. Costs of consumed electricity:

, (8.13)

where is the power consumed by the equipment used, kW; – annual effective operating time of the equipment used, h; – tariff for 1 kW of electricity, den. units

4. Costs for current repairs of used equipment:

, (8.14)

where is the selling price of a unit of equipment used, den. units; - standard cost for planned maintenance of equipment used, %.

The calculation of operating costs must be carried out for the new and replaced option. Savings achieved by reducing operating costs are calculated using the formula

, (8.15)

where are the annual operating costs for new and replaced equipment, respectively, den. units;

– the coefficient of bringing the performance indicators of new and replaced equipment to a comparable form, for example, the coefficient of growth in equipment productivity, the quality coefficient.

Calculation of investment efficiency indicators in the sphere of consumption of new equipment

5. Conclusions about the feasibility of the investment project Based on the analysis of the calculated indicators, a conclusion is made about the feasibility of the investment project.

Selecting an effective process option

When deciding whether to introduce a new technology, the economic justification may be limited to defining the area effective use compared options.

Selection criterion technological process is the minimum technological cost of manufacturing a certain volume of output, i.e. the condition must be met:

where are conditionally fixed costs for a given volume of output, den. units;

– variable costs per unit of production, den. units;

– volume of production, nat. units

Variable costs include:

1. Material costs;

2. Basic and additional wages of production workers;

3. Taxes and deductions included in the cost;

4. Electricity costs.

Conditionally fixed costs include:

1. Depreciation charges for used technological equipment;

2. Costs for repairs of technological equipment;

3. Depreciation charges for buildings occupied by technological equipment.

In accordance with the criterion, it is necessary to determine the volume of output for the production of which it would be advisable to use one or another technological process, or the volume of output for which it would be indifferent which technological process to use ().

To do this, it is necessary to solve a system of two equations to determine .

However, to fully calculate all expenses, they are brought to a single measurement and presented in monetary terms in rubles. Name of components Units of measurement Quantity Price pcs Total cost rub. No. Name of material Designation Units of measurement Cost Units of measurement rub. Total units Total Cost RUR.

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Types of air

Salary cost

Repair cost ma

Total costs

Calculation of the planned price of a machine shift for the operation of technological vehicles in accordance with regulatory reference materials, operational and estimated performance indicators of vehicles is carried out according to the following cost items: fuel, lubricants, maintenance and operational repairs, tire repair, depreciation for restoration and overhaul, wages machinists and drivers, overhead costs.

Under the fuel or lubricant consumption rate (LCM) in relation to road transport the established value of the measure of consumption of a given material during the operation of a particular vehicle is understood. The norms are intended for maintaining operational and statistical reporting, planning the organization’s need for fuel and materials for the subsequent period, calculating the taxation of organizations, implementing a saving regime and rational use of consumed petroleum products, as well as for settlements with drivers.

Maintenance costs vehicles written off to the cost of products (works, services). In accounting, costs associated with the transportation process are reflected in balance sheet account 20 “Main production” or 44 “Sales expenses” (only for trade organizations). The costs of maintaining company vehicles are reflected in balance sheet account 26 “General business expenses”. Organizations that have a fleet of cars reflect the costs associated with their maintenance and operation on balance sheet account 23 “Auxiliary production”.

Accounting and tax regulations do not establish maximum standards for attributing to the cost price the costs associated with the use of fuel and materials in the transportation process. The only condition for writing off fuel and materials as cost is the availability of documents confirming the fact of their use in the production process. Therefore, each organization has the right to independently determine the norms for their consumption, taking into account the characteristics of production, guided by the “Norms...”.

The norms are approved by order of the head of the organization, which is familiarized to all drivers. The lack of approved standards can lead to abuse by drivers or drivers construction machines, fuel burnout and unjustified additional costs.

It is allowed to increase the standard fuel consumption for intra-garage travel and technical needs (technical inspections, adjustment work, running-in of engine and car parts after repairs, etc.) up to 1% of the total amount consumed by the organization.

For general purpose vehicles the following are installed:

The basic rate per 100 km, which depends on the category of automobile rolling stock (passenger cars, buses, trucks, etc.) and assumes a different equipped state of the vehicle and mode of operation;

The norm per 100 ton-kilometers (t×km) of transport work, which takes into account additional expense fuel when driving a loaded vehicle and depends on the type of engine installed on the vehicle (petrol, diesel or gas), and total weight car;

The norm for traveling with cargo, taking into account the increase in fuel consumption associated with maneuvering at loading and unloading points, and depending only on the gross weight of the vehicle.

Basic fuel consumption standards per 100 km of vehicle mileage are established:

For gasoline and diesel cars - in liters;

For vehicles running on liquefied petroleum gas - in liters of liquefied gas;

For vehicles running on compressed natural gas - in normal cubic meters;

For gas-diesel vehicles - in normal cubic meters of compressed air natural gas and in liters diesel fuel.

Peculiarities of vehicle operation related to road transport, climatic and other factors are taken into account by applying correction factors to the basic standards. These coefficients are set as a percentage increase or decrease in the initial value of the norm. If it is necessary to apply several surcharges simultaneously, the fuel consumption rate is established taking into account their sum or difference.

Fuels and lubricants are written off to the cost of transportation on the basis of waybills, where speedometer readings and fuel consumption indicators are entered. The mechanic (or other authorized person) records this data in waybill, where the exact route must also be indicated, confirming the production nature of transportation costs.

Calculation of the cost of a machine shift for the operation of technological vehicles in accordance with regulatory reference materials, operational and calculated indicators of the transport work of vehicles in operation is carried out according to the cost items of fuel, lubricants, maintenance and operational repairs, tire repair, depreciation for restoration and major repairs, wages of machinists and drivers, overhead costs.

For dump trucks and dump truck trains, the normalized fuel consumption value is calculated according to the ratio

Where Q n – standard fuel consumption, l; S– mileage of a dump truck or road train, km; H s a p c – fuel consumption rate of a dump truck or a dump truck train, l/100 km; H s– the basic fuel consumption rate of a dump truck in running order without load or transport norm taking into account transport work with a load factor of 0.5 l/100 km; Z– number of trips with cargo per shift; D

where H w– the rate of fuel consumption for the transport operation of a dump truck (if, when calculating N s the coefficient of 0.5 is not taken into account) and for the additional weight of a dump trailer or semi-trailer, l/100 t×km; G pr – dead weight of a dump trailer, semi-trailer, t; q– load capacity of trailer, semi-trailer (0.5 q– with a load factor of 0.5), i.e.

When operating dump trucks with dump trailers or semi-trailers (if the basic rate for the vehicle is calculated as for a truck tractor), the fuel consumption rate increases for each ton of trailer (semi-trailer) dead weight and half of its rated load capacity (load factor - 0.5): gasoline - up to 2 l, diesel fuel - up to 1.3 l, liquefied gas - up to 2.64 l, natural gas - up to 2 m 3.

For dump trucks and road trains, the fuel consumption rate H is additionally established z for each trip with a load when maneuvering in loading and unloading areas, up to 0.25 liters of liquid fuel (up to 0.66 liters of liquefied petroleum gas, up to 0.25 m 3 of natural gas) per unit of dump rolling stock; up to 0.2 m 3 of natural gas and 0.1 liter of diesel fuel approximately with gas-diesel engine power.

The results of calculating fuel costs for dump trucks are given in table. 9.2. Vehicle mileage is the average value according to waybills.

Table 9.2

Fuel costs (dump trucks)

*Prices are conditional.

For onboard cargo vehicles and tractors (Table 9.3), the normalized fuel consumption value is calculated according to the ratio

Where Hs ap – fuel consumption rate for the mileage of a car or road train in running order without load, l/100 km; H w– fuel consumption rate for transport work, l/100 t×km; W– volume of transport work, t×km ( W = G gr´ S gr, where G gr – cargo mass, t; S gr – mileage with load, km); D– correction factor (total relative increase or decrease) to the norm, %.

where H s– basic fuel consumption rate per vehicle (tractor) mileage in running order, l/100 km (H s aп = H s, for a single car, tractor); H g– fuel consumption rate for the additional weight of a trailer or semi-trailer, l/100 t×km; G pr – dead weight of a trailer or semi-trailer, i.e.

Table 9.3

Fuel costs (on board) trucks and tractors)

*Prices are conditional.

For cargo flatbed vehicles and road trains performing work counted in ton-kilometers, the fuel consumption rate increases (calculated in liters for each ton of cargo per 100 km): for gasoline - up to 2 liters; diesel fuel – up to 1.3 l; liquefied petroleum gas – up to 2.64 l; compressed natural gas – up to 2 m 3 ; with gas-diesel power - approximately up to 1.2 m 3 of natural gas and up to 0.25 liters of diesel fuel.

Special and specialized vehicles with equipment installed on them are divided into vehicles that perform:

Work during the parking period - fire truck cranes, tank trucks, compressor, drilling rigs, etc.;

Repair, construction and other work in the process of movement - aerial platforms, cable layers, concrete mixers, etc.

Standard fuel consumption Q n (l) for special vehicles (Table 9.4) that perform the main work during the parking period,

where H s c – individual fuel consumption rate for the mileage of a special vehicle, l/100 km (if it is also intended for transporting cargo, the individual rate is calculated taking into account the performance of transport work: H s c" = H s c + H w W); S– mileage of a special vehicle to the place of work and back, km; N t – fuel consumption rate for the operation of special equipment, l/h or l for the operation performed (filling a tank, etc.); T– equipment operating time, h (or number of operations performed); D– total relative increase or reduction to the norm, % (when operating equipment, only allowances for work in winter time and in mountainous areas).

Table 9.4

Fuel costs for special vehicles (truck cranes)

Guiding document R3112194-0366–03 establishes standards for lubricant consumption per 100 liters of total fuel consumption, calculated according to standards for of this car. Lubricant consumption rates are set in kilograms per 100 liters of fuel consumption. Oil and lubricant consumption rates are reduced by 50% for all vehicles in operation for up to three years (except for BAZ and passenger cars foreign production). Oil consumption rates increase to 20% for vehicles that have been in operation for more than eight years. The consumption of lubricants during major repairs of vehicle components is set in an amount equal to one filling container lubrication systems of this unit:

where M n – standard consumption of oils and lubricants; N m – basic norm; Q h – standard fuel consumption; D – correction factors.

In table Table 9.5 shows the calculation of costs for oils and lubricants in accordance with R3112194-0366–03.

Table 9.5

Costs for oils and lubricants

Car make	Name	lubricants, r.	Costs per shift, rub.
	Motor oils

	Special oils and liquids
	Greases

	Motor oils
	Transmission and hydraulic oils
	Special oils and liquids
	Greases

	Motor oils
	Transmission and hydraulic oils
	Special oils and liquids
	Greases

	Motor oils
	Transmission and hydraulic oils
	Special oils and liquids
	Greases

KS-55713-1 based on Ural-4320	Motor oils
	Transmission and hydraulic oils
	Special oils and liquids
	Greases

KS-35719 based on Ural-5557	Motor oils
	Transmission and hydraulic oils
	Special oils and liquids
	Greases

For each car tire an accounting card is maintained (Fig. 9.7), which reflects all movements, defects, repairs, and the number of kilometers traveled. The cards are kept by a tire registration technician or another person appointed by order of the head of the organization. The card is the basis for writing off tires due to unsuitability, filing complaints with manufacturers and tire repair plants in case of failure to fulfill the warranty mileage due to their fault.

Rice. 9.7. Tire operation record card

Worn tires are replaced with new ones after completing the standard operational mileage. Standards for the operational mileage of tires have been established in thousand km and norms for the cost of restoring and repairing tires as a percentage of the cost of a set per 1000 km (Table 9.6). The standard depends on the type of car, tires, and also on the territory in which the car is operated. According to the regulations, the territories are divided into two groups. For those tires for which there are no approved mileage standards, organizations independently develop and approve them.

Table 9.6

Car tire costs

Car tires from the warehouse are issued only in exchange for those that are returned, subject to restoration or write-off. Upon delivery, a certificate of complete unsuitability of the tires is drawn up, which indicates the size of each tire or tube, its serial number, model, nature of damage and mileage.

Costs for tire retreading and repair Zsh (r./km) is calculated using the following formulas:

for single car

(9.7)

where Зш – costs for tire restoration and repair, rubles/km; N w – norm for tire retreading and repair per 1000 km, %; Ts w – price of tire, rim tube, rub./set; P w – number of running tires on a car, pcs.;

for road train

(9.8)

where N sh.pr is the norm for the restoration and repair of trailer or semi-trailer tires, %; Ts sh.pr – price of an inner tube tire, rim tape of a trailer or semi-trailer, thousand rubles/set; 1.15 (or 1.10) – coefficient taking into account the operation of a car with a trailer or semi-trailer; P sh.pr – number of running tires on the trailer, pcs.

Maintenance and operational repair costs calculated on the basis of standards developed by the Central Research Laboratory (CNRL) and the Center for the Scientific Organization of Labor and Production Management (CNOT). In table 9.7 shows an example of a calculation using the standards adopted by JSC ASM.

JSC "Agrostroymekhanizatsiya" uses a linear calculation method depreciation. At the same time, according to Art. 259 of the Tax Code of the Russian Federation, the depreciation rate for each object is determined by the formula

(9.9)

where is the depreciation rate, % of the original (replacement) cost of the object; n– useful life of this object, months.

Depreciation of cars per 1 km of run is determined by the formula

(9.10)

where Z a – depreciation costs, rubles/km; C b – average book value, rub.; N a.g – rate of depreciation per year, %; G 1 – annual mileage car, km.

Table 9.7

Repair and maintenance costs

The calculation results are given in table. 9.8. The useful life of the equipment is 10 years, the annual depreciation rate is 10%.

Table 9.8

Calculation of depreciation for 1 machine shift

Wage car drivers For p (r.), related to the kilometer of travel, for hourly payment is determined by the formula

(9.11)

where K is a coefficient that takes into account wage accruals; C and – hourly tariff rate of the driver, rub.; 1840 – annual working time fund, hours.

The results of calculating drivers' wages for 1 machine-shift of equipment operation are presented in table. 9.9.

Table 9.9

Drivers' salaries

When calculating drivers' wages, additional vacation time (8.8%) and deductions for social needs are taken into account.

Types of additional payments to the tariff rate:

For drivers driving cars in Moscow and St. Petersburg – 10% (K1 = 1.1);

When delivering goods in containers, packages and on pallets - up to 10% (K 2 = 1.1);

When transporting goods on vehicles with one trailer - up to 50% (K 3 = 1.5);

For work on dump trucks at a distance of up to 10 km - up to 30% (K 4 = 1.3);

For work on tractor-trailers - up to 20% (K5 = 1.2);

For team leadership - 1% (K 6 = 1.01);

For work on vehicles with a two-shift operating mode (KAMAZ-5511) - up to 20% (K 7 = 1.2).

The calculated indicators for the main units of technological vehicles make it possible to form a base of standards for further cost planning and calculation of the cost of operating equipment. It also becomes possible to control costs based on deviations when comparing standard costs with actual ones.

Calculation of the cost of machine shift work tower cranes in accordance with regulatory reference materials, it is carried out according to the following cost items: lubricants, maintenance and operational repairs, depreciation for restoration, wages of drivers, overhead costs, replacement of wearing parts (replacement equipment), relocation of tower cranes from one construction site (mechanization base ) to another (Table 9.10).

Selling price of tower cranes from the manufacturer, rub.:

KB-160.2 – 15,480,000,

KB-403 – 16,920,000,

KB-405 – 17,460,000,

KB-5053 – 18,000,000.

The delivery coefficient K d, which takes into account the actual costs of delivering the machine, is set by ASM OJSC depending on the location of the supplier’s warehouse. In this case it is equal to 1.08.

Calculation of costs for maintenance and operational repairs

Table 9.10

Summary calculation of the cost of 1 machine shift of vehicle operation, rub.

The depreciation rate A m for the complete restoration of machines, the rate for which is set as a percentage per year, is determined by the formula

(9.12)

where N a is the rate of depreciation for full restoration, %/year; K a – coefficient to the depreciation rate.

At ASM OJSC, N a is set in accordance with SNiP IV-3–91 and for tower cranes of these brands it is 10% per year, K a = 1.

The wages of operators operating tower cranes are calculated taking into account their qualifications and number of personnel. In this case, the hourly salary indicator is calculated based on its actual level. The qualification composition of the workers operating the machine is established according to the technical documentation for the tower crane (passports).

Calculation of depreciation costs

The ratio of salaries of workers of different categories is taken according to the tariff schedule given in the General Part of Unified Work and Development.

Average hourly wage of machinists 3

where Zm is the monthly salary of drivers operating a machine of this brand, in accordance with the contract, rubles/month; 365 – number of days in a year; 52 – number of weeks in a year; 2 – number of days off in a week; 9 – quantity holidays per year; 12 – number of months in a year; Kr s – standard duration of a work shift, machine-hours/cm; Kc – machine shift coefficient, cm/day.

The standard duration of a work shift at ASM OJSC is 8 machine-hours/cm, the actual shift of work for tower cranes is 1. The share of costs for replacing wear parts (ropes and cables) in the structure of direct costs for operating tower cranes is 3.5 %.

When calculating costs of this type, you may encounter a number of difficulties: the range of costs can be quite wide, and with frequent periodic revisions of planned prices, the problem of determining current prices for the entire range of wearing parts is inevitable. There is another difficulty - this is the criterion by which one or another part of a tower crane should be classified as wearable. In addition, there are often no officially established regulatory service lives for these parts.

Calculation of wage costs for drivers

Taking into account the above, it is advisable to take into account the costs of replacing wear parts B in the costs of repairs and maintenance. If it is necessary to separate these costs into a separate item, they are determined using the formula

(9.14)

where Cb h is the price of wearing parts of a given type for the period of validity of planned prices, rubles/meter (pieces, etc.); Kd is a coefficient that takes into account the costs of delivering wear parts to the mechanization base; MB h – the number of wearing parts of a given type that are simultaneously replaced on a machine of a given brand (pcs., m, etc.); Tb h – service life (standard resource) of a wearing part of this type, machine-hour.

For all machines under consideration, the cost of replacing wear parts will be the same.

In this calculation, Kd = 1.08, Mb h and Tb h are taken according to passport data.

For flexible electrical cable

B1 = 432´1.08´45/5000 = 4.2 rubles/machine-hour;

for hoisting rope

B2 = (102 + 4) ´1.08´280/1500 = 21.4 rubles/machine-hour;

for cable-stayed rope

B3 = (246 + 4) ´1.08´348/5000 = 18.8 rubles/machine-hour.

Total: B = B1 + B2 + B3 = 4.2 + 21.4 + 18.8 = 44.4 rubles/machine-hour.

The costs of relocating PPR construction machines from one construction site (mechanization base) to another are determined by the formula

where Pt, Pp, Pm c are the direct costs of operating, respectively, a tractor, a trailer (heavy trailer) and an accompanying vehicle, calculated in relation to local conditions, rubles/machine-hour; B1 – time during which the tractor and accompanying vehicle are engaged in relocation, vehicle-hours; Z – hourly salary of the driver of the relocated machine, rubles/machine-hour; B2 – time during which the driver of the relocated vehicle participates in the relocation, machine-hours; Тп – average duration of machine operation at one construction site, machine-hours.

Tower cranes are relocated from the base of ASM OJSC to the construction site using vehicles from the technological transport section. The direct costs of operating a tractor, trailer (heavy trailer) and accompanying vehicle are calculated based on local conditions.

The time limits during which the tractor, the escort vehicle and the driver of the relocated vehicle participate in the relocation are established by ASM OJSC depending on the location of the construction site. The calculation uses the average time standards for relocating to a construction site within the city, equal to 2.6. The driver's hourly salary is accepted in accordance with the contract. The average operating time of the crane in accordance with the concluded contract in this case is 80 machine-hours. As an example, let’s calculate the costs of relocating the KB-160.2 tower crane.

P = ((350+420+105)´2.6+300´2.6)/80 = 38 rub./machine-hour.

Lubricant consumption rates (r./machine-hour) for tower cranes of these brands are accepted according to the passport data:

universal oil C1 = 0.00525´33.68 = 0.1768;

graphite lubricant C2 = 0.00025´93.32 = 0.23333;

rope lubricant C3 = 0.07411´83.32 = 6.1748;

technical kerosene C4 = 0.15688´30 = 4.7064.

Total: C = C1+C2+C3+C4 = 11.3.

The costs of maintenance (MOT) and operational repairs are calculated based on the standards developed by the Central Scientific Research Laboratory and the Central Scientific Research Center, taking into account inflation.

The cost indicator for repairs and maintenance of tower cranes P is determined by the formula

(9.16)

where C is the selling price of the supplier (manufacturer) of technical equipment, taking into account the degree of their completion with replaceable working equipment, rubles; Kd is a coefficient that takes into account the costs of delivering machines from the supplier’s warehouse to the mechanization base; T – annual operating mode of the machine, machine-hour/year; Нр – standard cost for repairs and maintenance of machines, %/year.

In table 9.11 shows the calculation of the cost of one machine shift of tower cranes at a profit rate of 10 and 20%, and in table. 9.12 – calculation of the planned price for one machine shift of operation of these cranes.

Table 9.11

Summary cost calculation for 1 machine shift

tower crane operations

Table 9.12

Calculation of the planned price of 1 machine shift of tower cranes, rub.

When calculating the planned price of one machine shift of construction equipment, it is necessary to remember that the estimated cost may be higher than the market price and not provide required level profitability of the organization. Then a logical question arises: whether to accept orders at a price below the list price or not. There are only two alternatives: sell and remain on the market or even win a “place in the sun” for yourself, or do not sell services and have neither revenue nor a “place in the sun.”

The conclusion is obvious: care must be taken to rationalize costs.

Consumption standards for fuels and lubricants in road transport: guidance document P3112194-0366 – 03.

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