Here are the most basic issues to calculate the cost of transportation services. The rest, depending on the perception and understanding of each accountant about the field in which he or she is working, so that, when setting fuel norms, it is consistent with business reality, in accordance with the operating capacity of the company. load of enterprises, especially to convince the practicality of it to the “tax doctors”.

1/ In the field of passenger transport or freight transport, the determination of fuel costs is very important, it accounts for most of the cost compared to revenue (about 40% – 45%).
The determination of fuel cost ratio depends on many factors such as: vehicle type, load, year of manufacture, country of manufacture; Transport distance; Shipping volume…
– When setting up a fuel norm for a means of transport, the designer will base it on the vehicle itself (how many liters of fuel will be consumed by 100 km), based on the number of trips, the distance traveled by the vehicle. transportation (remember to include both going and returning) to get the transportation distance of how many Km, …
– From here, we can calculate the amount of fuel that this vehicle uses to perform the job: Number of kilometers traveled * (multiply) Norm * (multiply) Number of trips.
The amount of fuel transported is based on the output invoice issued to the customer.
2/ In addition to the main fuel cost, we also have auxiliary fuels such as grease, oil, brake fluid … these types are often replaced periodically, maybe after a specific number of trips, depending on the type. Vehicles that have a different volume of replacement, how much it is necessary to consult the technical department or the driver’s assistant.
3/ Labor costs: salary, deduction of social insurance, health insurance, unemployment insurance on the salary of drivers and assistants, depending on each vehicle, the distance of transportation that each vehicle can have 1, 2 or 3 chaperones (2 drivers, 1 co-driver, or all 3 drivers)
4/ Production cost:
– Fixed asset depreciation expense.
– If the cost is small, it can be recorded in the cost, if the cost is high, it will be allocated according to the use period (short-term or long-term) such as: Cost of tires; Cost of tools and tools for the repair workshop; Cost of materials, spare parts, vehicle repair; Expenses for maintenance and maintenance (towels, soap, gasoline, chemicals…); Fees and charges for traffic, roads, yards, registration, insurance…

Source: Accounting family