Calculation of the cost of operating transport equipment. Flatbed cargo vehicles
4.1. Fuel consumption standards for general purpose vehicles
Fuel consumption standards can be established for each model, brand and modification of vehicles in use and correspond to certain operating conditions of motor vehicles according to their classification and purpose. The standards include the fuel consumption required for the transport process. Fuel consumption for technical, garage and other internal economic needs not directly related to the technological process of transporting passengers and cargo is not included in the standards (in the tables) and is established separately.
The following types of standards have been established for general purpose vehicles:
-basic rate in liters per 100 km(l/100 km) mileage of a motor vehicle (AV) in running order;
-transport norm in liters per 100 km(l/100 km) mileage during transport work;
-bus, where the curb weight and the nominal passenger load normalized for the purpose of the bus are taken into account;
-dump truck, where the curb weight and normalized loading of the dump truck are taken into account (with a coefficient of 0.5);
The transport norm in liters per 100 ton-kilometers (l/100 tkm) when carrying out the transport work of a truck takes into account fuel consumption additional to the basic norm when driving a vehicle with cargo, a road train with a trailer or semi-trailer without cargo and with cargo, or using previously established coefficients for each ton of transported cargo, the weight of a trailer or semi-trailer - up to 1.3 l/100 km and up to 2.0 l/100 km for cars, respectively, with diesel and gasoline engines - or using accurate calculations performed using a special program -methodology directly for each specific brand, modification and type of vehicle.
Basic rate fuel consumption depends on the design of the car, its units and systems, the category, type and purpose of the automobile rolling stock (cars, buses, trucks, etc.), on the type of fuel used, takes into account the weight of the car in running order, the typical route and driving mode under operating conditions within the limits of the “Road Rules”.
Transport norm(standard for transport work) includes the basic standard and depends either on the carrying capacity, or on the standardized load of passengers, or on the specific mass of the cargo being transported.
Operating standard is established at the place of operation of the vehicle on the basis of the basic or transport standard using correction factors (surcharges) taking into account local operating conditions, according to the formulas given in this document.
Fuel consumption standards per 100 km of vehicle mileage are set in the following measurements:
For gasoline and diesel cars - in liters of gasoline or diesel fuel;
For vehicles running on liquefied petroleum gas (LPG) - in liters of LPG at the rate of 1 liter of gasoline corresponds to “1.32 liters of LPG, no more” (recommended rate within 1.22±0.10 liters of LPG to 1 liter of gasoline, depending on the properties of the propane-butane mixture);
For vehicles running on compressed natural gas (CNG) - in normal cubic meters of CNG, at the rate of 1 liter of gasoline corresponds to 1±0.1 m of CNG (depending on the properties of natural gas);
For gas-diesel vehicles, the consumption rate of compressed natural gas is indicated in m3 with a simultaneous indication of the diesel fuel consumption rate in liters; their ratio is determined by the manufacturer of the equipment (or in the operating instructions).
Accounting for road transport, climatic and other operational factors is carried out using correction factors (surcharges), regulated in the form of percentage increases or decreases in the initial value of the norm (their values are established by order or order of the management of the enterprise operating the vehicle, or the local administration).
Fuel consumption rates increase under the following conditions.
1. Operation of vehicles in the winter season, depending on the climatic regions of the country - from 5% to 20% (inclusive - and further in the text for all upper limit values of the coefficients).
2. Operation of vehicles on public roads (I, II and III categories) in mountainous areas, including cities, towns and suburban areas, at an altitude above sea level:
from 300 to 800 m - up to 5% (lower mountains);
from 801 to 2000 m - up to 10% (mid-mountain);
from 2001 to 3000 m - up to 15% (highlands);
over 3000 m - up to 20% (highlands).
3. Operation of vehicles on public roads of categories I, II and III with a complex layout (outside cities and suburban areas), where on average there are more than five curves (turns) with a radius of less than 40 m per 1 km (or per 100 km of track - about 500) - up to 10%, on public roads of categories IV and V - up to 30%.
4. Operation of motor transport in cities with the population:
over 3 million people - up to 25%;
from 1 to 3 million people - up to 20%;
from 250 thousand to 1 million people - up to 15%;
from 100 to 250 thousand people - up to 10%;
Up to 100 thousand people in cities, towns and other large settlements (if there are controlled intersections, traffic lights or other traffic signs) - up to 5%.
5. Operation of vehicles requiring frequent technological stops associated with loading and unloading, boarding and disembarking passengers, including route taxis - buses, passenger-and-passenger and small-class trucks, pickup trucks, station wagons, etc., including transportation of products and small cargo, servicing mailboxes, cash collection, servicing pensioners, disabled people, sick people, etc. (if there is an average of more than one stop per 1 km of travel; stops at traffic lights, intersections and crossings are not taken into account) - up to 10%.
6. Transportation of non-standard, large-sized, heavy, dangerous goods, cargo in glass, etc., movement in convoys and accompanied, and other similar cases:
With a reduced average vehicle speed of 20...40 km/h - up to 15%;
With a reduced average speed below 20 km/h - up to 35%.
7. When running in new cars and those that have undergone major repairs, (mileage is determined by the manufacturer of the equipment) - up to 10%.
8. When transporting cars centrally:
On your own in a single state or in a column - up to 10%;
When driving and towing vehicles in a paired state - up to 15%;
When hauling and towing in a assembled state - up to 20%.
9. For vehicles in use:
More than 5 years with a total mileage of more than 100 thousand km - up to 5%;
More than 8 years with a total mileage of more than 150 thousand km - up to 10%.
10. When operating trucks, vans, cargo taxis, etc. excluding the mass of transported cargo, as well as when vehicles operate as technological transport, including work inside the enterprise - up to 10%.
11. When operating special vehicles (patrol vehicles, filming vehicles, repair vehicles, aerial platforms, forklifts, etc.) performing the transport process during maneuvering, at low speeds, with frequent stops, reversing, etc. - up to 20%.
12. When working in quarries, when moving across a field, when removing timber, etc. on horizontal sections of roads of categories IV and V:
For vehicles in running order without cargo - up to 20%;
For vehicles with a full or partial vehicle load - up to 40%.
13. When working in extreme climatic and difficult road conditions during seasonal thaw, snow or sand drifts, heavy snowfall and ice, floods and other natural disasters:
for roads of I, II and III categories - up to 35%;
14. During training driving:
on public roads - up to 20%;
at specially designated training areas, when maneuvering at low speeds, with frequent stops and reversing - up to 40%.
15. When using an air conditioner or climate control system while driving a car - up to 7% of the basic norm.
16. When using an air conditioner in a parking lot, the standard fuel consumption is set based on one hour of inactivity with the engine running, the same in the parking lot when using the climate control unit (regardless of the time of year) for one hour of inactivity with the engine running - up to 10% from the basic norm.
17. When vehicles are idle for loading or unloading at points where, according to safety conditions or other applicable rules, it is prohibited to turn off the engine (oil depots, special warehouses, the presence of cargo that does not allow cooling of the body, banks and other objects), as well as in other cases of forced downtime car with the engine running - up to 10% of the base rate for one hour of inactivity.
18. In the winter or cold (with an average daily temperature below +5°C) season, in parking lots when it is necessary to start and warm up cars and buses (if there are no independent heaters), as well as in parking lots waiting for passengers (including for medical vehicles and when transporting children), standard fuel consumption is established based on one hour of parking (idle time) with the engine running - up to 10% of the basic norm.
19. It is allowed on the basis of an order from the head of an enterprise or an order from the leadership of a local administration:
For internal garage trips and technical needs of motor transport enterprises (technical inspections, adjustment work, running-in of engine parts and other vehicle components after repairs, etc.), increase the standard fuel consumption to 1% of the total amount consumed by this enterprise (with justification and taking into account the actual number of vehicles used in these works);
For brands and modifications of cars that do not have significant design changes compared to the base model (with the same technical characteristics of the engine, gearbox, final drive, tires, wheel arrangement, body) and do not differ from the base model in curb weight, set the basic fuel consumption rate in the same sizes as for the base model;
For brands and modifications of cars that do not have the design changes listed above, but differ from the base model only in their own weight (when installing vans, awnings, additional equipment, armor, etc.), fuel consumption rates can be determined:
For every ton of increase (decrease) in the vehicle's own weight with an increase (decrease) at the rate of up to 2 l/100 km for cars with gasoline engines, at the rate of up to 1.3 l/100 km - with diesel engines, at the rate of up to 2.64 l/100 km for vehicles running on liquefied gas, at the rate of up to 2 m 3 /100 km for vehicles running on compressed natural gas;
With the gas-diesel engine process, approximately up to 1.2 m of natural gas and up to 0.25 l/100 km of diesel fuel, based on each ton of change in the vehicle’s own weight.
Fuel consumption rates may decrease.
1. When working on public roads of categories I, II and III outside the suburban area on flat, slightly hilly terrain (altitude up to 300 m above sea level) - up to 15%.
2. In the case when vehicles are operated in a suburban area outside the city boundaries, correction (urban) coefficients are not applied.
If it is necessary to apply several surcharges simultaneously, the fuel consumption rate is set taking into account the sum or difference of these surcharges.
In addition to the normalized gas consumption, the consumption of gasoline or diesel fuel for gas-cylinder vehicles is allowed in the following cases:
For entering and leaving the repair zone after technical work - up to 5 liters of liquid fuel per gas-cylinder vehicle;
To start and operate the engine of a gas-cylinder car - up to 20 liters of liquid fuel per month per car in the summer and spring-autumn seasons; in winter, winter allowances are additionally taken into account in accordance with section 4.3;
On routes whose length exceeds the range of one gas filling,
Up to 25% of total fuel consumption on specified routes.
In all of these cases, the rationing of liquid fuel consumption for gas-cylinder vehicles is carried out in the same amounts as for the corresponding base vehicles.
Taking into account possible changes and diversity of operating conditions for automotive vehicles, changes of a man-made, natural and climatic nature, the condition of roads, features of the transportation of goods and passengers, etc., in case of production necessity, it is possible to clarify or introduce separate correction factors (surcharges) to the standards fuel consumption by order of the leadership of local regional administrations and other departments - with appropriate justification and in agreement with the Ministry of Transport of Russia.
For the period of validity of the document “Consumption standards for fuels and lubricants in motor transport” for models, brands and modifications of motor vehicles entering the vehicle fleet of a country for which the Ministry of Transport of Russia has not approved fuel consumption standards (not included in these consumption standards), heads of local regional administrations and enterprises can put into effect by their order standards developed on individual applications in the prescribed manner by scientific organizations that develop such standards using a special program-method.
FOR PASSENGER CARS the normalized value of fuel consumption is calculated according to the following ratio:
Where Qh- standard fuel consumption, l;
Hs- basic fuel consumption per vehicle mileage,
S- vehicle mileage, km;
D
Example. From the waybill it was established that the GAZ-24-10 taxi car, operating in mountainous areas at an altitude of 500 - 1500 m, covered a distance of 244 km.
Initial data:
The basic standard for the GAZ-24-10 passenger car is Hs= 13.0 l/100 km;
The allowance for work in mountainous areas at an altitude of 500 to 1500 m above sea level is D = 5%.
FOR BUSES The normalized fuel consumption value is determined similarly to passenger cars. If standard independent heaters are used on a bus in winter, fuel consumption for the operation of the heater is taken into account in the total standardized fuel consumption as follows:
,
(2)
Where Qh
Hs- basic fuel consumption per bus mileage,
l/100 km or m/100 km;
S- bus mileage, km;
Nfrom- rate of fuel consumption for operation of the heater or heaters, l/hour;
T- operating time of the vehicle with the heater on, hour;
D - correction factor (total relative increase or decrease) to the norm as a percentage.
Example. From the waybill it was established that the Ikarus-280.33 city bus operated in the city in winter using standard Sirokko-268 cabin heaters together with Sirokko-262 (trailer heater), covered a mileage of 164 km, with an operating time on the line of 8 hours.
Initial data:
The basic mileage rate for the Ikarus-280.33 city bus is Hs= 43.0 l/100 km;
The bonus for working in winter is D = 10%;
The fuel consumption rate for operating the Sirokko-268 heater together with Sirokko-262 is Nfrom=3.5 l/hour.
Standardized fuel consumption is:
FOR FLASHBOARD TRUCKS OR ROAD TRAINS
,(3)
Where QH- standard fuel consumption, in liters or m3;
S
Hsav- fuel consumption rate per road train mileage,
HsaV =Hs +Hg· GGp, l/100 km or m/100 km,
Hs- basic fuel consumption rate for vehicle mileage, l/100 km or m/100 km;
HsaV =Hs- for a single car, tractor, l/100 km or m 3 /100 km;
Hg- fuel consumption rate for the additional weight of a trailer or semi-trailer, l/100 tkm or m/100 tkm);
Hw- rate of fuel consumption for transport work,
l/100 tkm or m/100 tkm;
W- volume of transport work, W= GGp SGp, t km;
Gsp- cargo mass, t;
SGp- mileage with load, km;
GPp- dead weight of the trailer or semi-trailer, t;
D- correction factor (total relative
increase or decrease) to the norm as a percentage.
For cargo flatbed vehicles and road trains performing work counted in ton-kilometers, in addition to the basic norm, fuel consumption rate increases(calculated in liters per ton of cargo per 100 km) depending on the type of fuel used:
for gasoline - up to 2 liters;
liquefied petroleum gas (LPG) - up to 2.64 l;
compressed natural gas (CNG) - up to 2 m;
with gas-diesel power, approximately up to 1.2 m 3 of natural gas and up to 0.25 liters of diesel fuel.
When operating flatbed trucks, tractors with trailers and truck tractors with semi-trailers, fuel consumption rate (l/100 km) for the mileage of a road train increases(calculated in liters per ton of trailers and semi-trailers’ own weight) depending on the type of fuel:
gasoline - up to 2 liters;
diesel fuel - up to 1.3 l;
liquefied gas - up to 2.64 l;
natural gas - up to 2 m;
Example 1. From the waybill it was established that a single ZIL-431410 on-board vehicle with a total mileage of 217 km performed transport work in the amount of 820 tkm under operating conditions that did not require the use of surcharges or their reduction.
Initial data:
The basic rate of fuel consumption per mileage for an onboard vehicle ZIL-43141 is Hs= 31.0 l/100 km;
The rate of gasoline consumption for the transportation of payload is Hw= 2.0 l/100 tkm.
Standardized fuel consumption is:
Example 2. From the waybill it was established that a single KamAZ-53215 on-board vehicle with a KamAZ-740.11 engine with a total mileage of 1000 km along the Bryansk-Moscow-Bryansk route transported cargo weighing 3.5 tons from Moscow to Bryansk in winter operating conditions.
Initial data:
The basic fuel consumption per mileage for a KamAZ-53215 onboard vehicle with a KamAZ-740.11 engine is Hs= 24.5 l/100 km;
The rate of diesel fuel consumption for the transportation of payload is Hw= 1.3 l/100 tkm.
Allowances for work in winter in the Bryansk region D= 10 percent.
Standardized fuel consumption is:
Example 3. From the waybill it was established that the KamAZ-5320 on-board vehicle with the GKB-8350 trailer performed 6413 tkm of transport work in winter conditions on mountain roads at an altitude of 1501 to 2000 meters and made a total mileage of 475 km.
Initial data:
The basic fuel consumption per mileage for an onboard KamAZ-5320 vehicle is Hs= 25.0 l/100 km;
Hw= 1.3 l/100 tkm;
The fuel consumption rate for the additional weight of the trailer is Hg= 1.3 l/100 tkm;
Allowances for work in winter D= 10%, for work in mountain conditions at altitudes from 1501 to 2000 meters above sea level D= 10 percent, ∑ D=10+10=20%;
Weight of the equipped trailer GKB-8350 Gn.p.= 3.5 tons;
The fuel consumption rate for the mileage of a road train consisting of: a KamAZ-5320 vehicle with a GKB-8350 trailer is:
HsaV =Hs +Hg· Gn.p.= 25 +1.3· 3.5 = 29.55 l/100 km.
Normalized fuel consumption:
Example 4. From the waybill it was established that a KamAZ-53215 on-board vehicle with a KamAZ-740.11 engine with a GKB-8350 trailer, with a total mileage of 2000 km along the Kirov-Moscow-Kirov route, transported cargo weighing 3.5 tons from Moscow to Kirov in winter conditions on public roads of category II.
Initial data:
The basic fuel consumption rate per mileage for a KamAZ-53215 onboard vehicle with a KamAZ-740.11 engine was established by order of the head of the enterprise and is Hs= 24.5 l/100 km;
The fuel consumption rate for transporting a payload is Hw= 1.3 l/100 tkm;
The fuel consumption rate for the additional weight of the trailer is Hg= 1.3 l/100 tkm;
Weight of the equipped trailer GKB-8350 Gn.p.= 3.5 tons;
Allowances for work in winter in the Kirov region D = 12 %,
Reduced fuel consumption when working on public roads of category II D= -8%. Total ∑ D=12-8=4%;
Volume of transport work, W= GGp· SGp= 3.5·1000 =3500tkm;
The fuel consumption rate for the mileage of a road train consisting of: a KamAZ-53212 vehicle with a GKB-8350 trailer is:
HsaV =Hs +Hg· Gn.p.= 24.5 +1.3 · 3.5 = 29.05 l/100 km.
Normalized fuel consumption:
FOR TRUCK TRUCKS the normalized value of fuel consumption is determined similarly to on-board cargo vehicles.
Example. From the waybill it was established that the MAZ-5429 tractor-trailer with the MA3-5205A semi-trailer completed 9520 tkm of transport work while covering 595 km on a country road with an improved surface.
Initial data:
The basic fuel consumption per mileage for the MAZ-5429 tractor is Hs= 23.0 l/100 km;
The fuel consumption rate for transporting a payload is Hw= 1.3 l/100 tkm;
The fuel consumption rate for the additional weight of the semi-trailer is Hg= 1.3 l/100 tkm;
Weight of the equipped semi-trailer MAZ-5205A Gn.p.= 5.7 tons;
Winter work allowance D= 10%, reduction due to the movement of the road train on a country road with improved surface D= 15%; Total ∑ D=10-15= 5%;
The fuel consumption rate for the mileage of a road train consisting of a MAZ-5429 tractor with a MAZ-5205A semi-trailer is:
HsaV =Hs +Hg· Gn.p.= 23 +1.3· 5.7 = 30.41 l/100 km.
Normalized fuel consumption:
FOR TIPPER VEHICLES AND TIPPER TRAINS the normalized value of fuel consumption is determined by the following relationship:
,
(4)
Where Hmyself- fuel consumption rate of a dump truck train,
Hmyself=Hs+Hw· (Gn.p.+ 0.5·q),l/100 km;
Hw- fuel consumption rate for the transport operation of a dump truck and for the additional weight of a trailer or semi-trailer, l/100 t km or m/100 t km;
Gn.p.- dead weight of the trailer, semi-trailer, t;
q- trailer load capacity, t;
Hs- basic fuel consumption rate of a dump truck, taking into account transport work, l/100 km;
S- mileage of a car or road train, km;
Hz- additional fuel consumption rate for each trip with a dump truck load, l;
Z - number of riders with cargo per shift;
D- correction factor (total relative increase or decrease) to the norm as a percentage.
When operating dump trucks with dump trailers, semi-trailers (if the basic rate is calculated for the vehicle, as for a truck tractor), the fuel consumption rate increases for each ton of the trailer's, semi-trailer's own weight and half of its rated load capacity (load factor - 0.5):
gasoline - up to 2 liters;
diesel fuel - up to 1.3 l;
liquefied gas - up to 2.64 l;
natural gas - up to 2 m.
For dump trucks and road trains, fuel consumption rates are additionally established. (Hz) for each trip with a load when maneuvering in loading and unloading areas:
up to 0.25 l of liquid fuel (up to 0.33 l of liquefied petroleum gas, up to 0.25 m of natural gas) per unit of dump rolling stock;
up to 0.2 m of natural gas and 0.1 liter of diesel fuel approximately when the engine is powered by gas and diesel.
For heavy-duty dump trucks of the BelAZ type, the additional diesel fuel consumption rate for each trip with a load is set at up to 1 liter.
In cases of operation of dump trucks with a payload coefficient above 0.5, it is allowed to normalize fuel consumption in the same way as for on-board vehicles.
Example 1. From the waybill it was established that the MAZ-510 dump truck traveled 165 km, making 10 trips with cargo. The work was carried out in winter in a quarry on a category IV road.
Initial data:
The basic fuel consumption rate for a MAZ-510 dump truck is Hs= 28.0 l/100 km;
The fuel consumption rate for dump trucks for each trip with a load is Hz= 0.25 l;
Winter work allowance D= 10%, for work in a quarry with a load D= 30%. Total ∑ D=10+30= 40%;
Normalized fuel consumption:
Example 2. From the waybill it was established that a KamAZ-5511 dump truck with a GKB-8527 dump trailer transported 13 tons of brick to a distance of 115 km, and transported 16 tons of crushed stone to a distance of 80 km in the opposite direction. The total mileage was 240 km.
Initial data:
The basic fuel consumption per mileage for a KamAZ-5511 vehicle is Hs= 34.0 l/100 km;
The fuel consumption rate for transporting a payload is Hw= 1.3 l/tkm;
The work was carried out under conditions that did not require the use of increases and decreases;
Weight of loaded dump trailer GKB-8527 Gn.p.= 4.5 tons;
Considering that the load factor is more than 0.5, the fuel consumption rate for the mileage of a road train consisting of a KamAZ-5511 vehicle with a GKB-8527 trailer is:
Hmyself=Hs+Hw· Gn.p.=34.0 +1.3 · 4.5 = 39.85 l/100 km;
Normalized fuel consumption:
FOR VANS(SPECIALIZED VEHICLES) performing work counted in ton-kilometers, the normalized fuel consumption value is determined similarly to on-board trucks.
For vans operating without taking into account the weight of the cargo being transported, the normalized value of fuel consumption is determined taking into account an increasing correction factor - up to 10% of the base standard.
Example. From the waybill it was established that the GZSA-37021 van truck (powered by liquefied petroleum gas), working at an hourly rate within the city with frequent stops, covered a distance of 152 km.
Initial data:
The basic fuel consumption rate for the mileage of the GZSA-37021 van is Hs= 34.0 l/100 km;
Work allowance, hourly rate D= 10%, surcharge for work with frequent technological stops D= 8%. Total ∑ D=10+8=18%;
Normalized fuel consumption:
FOR PASSENGER CARS AND MINIBUSES MANUFACTURED FOREIGN the normalized fuel consumption value is calculated similarly to Russian-made passenger cars using formula (1).
SPECIAL AND CUSTOMIZED VEHICLES with equipment installed on them are divided into two groups:
Vehicles performing work during the parking period (firefighting truck cranes, tank trucks, compressor, drilling rigs, etc.);
Vehicles performing repair, construction and other work while moving (aerial platforms, cable laying machines, concrete mixers, etc.).
The standard fuel consumption (l) for special vehicles performing the main work during the parking period is determined as follows:
Where Hsc- individual fuel consumption rate for the mileage of a special vehicle, l/100 km (in cases where a special vehicle is also intended to transport cargo, the individual rate is calculated taking into account the performance of transport work: H" sc =Hsc +Hw· W;
NT- rate of fuel consumption for the operation of special equipment, l/hour or liters for the operation performed (filling the tank, etc.);
S- car mileage;
T- equipment operating time, hour or number of operations performed;
∑D- total relative increase or decrease to the norm, percentage (when operating equipment, only allowances for work in winter and in mountainous areas are applied). Standard fuel consumption for special vehicles performing work while moving is determined as follows:
Where Hsc- individual fuel consumption rate per mileage
special vehicle, l/100 km;
S" - mileage of the special vehicle to the place of work and back, km;
Hs" - fuel consumption rate per mileage when performing special work while traveling, l/100 km;
S" - vehicle mileage when performing special work while moving, km;
HSD- additional fuel consumption rate for spreading sand or mixture per body, l;
N- the number of bodies of scattered sand or mixture per shift.
For vehicles on which special equipment is installed, fuel consumption standards for mileage (for movement) are established based on fuel consumption standards developed for basic car models, taking into account changes in the weight of the special vehicle.
Fuel consumption standards for special vehicles performing housing and communal services are determined according to the standards of the Housing and Communal Services Department of the Gosstroy of Russia (K. D. Pamfilov Academy of Public Utilities).
Example. From the waybill it was established that the KS-4571 truck crane based on the KrAZ-257 vehicle, which had been overhauled, covered a distance of 127 km. The operating time of special equipment for moving cargo was 6.8 hours.
Initial data:
The basic fuel consumption per mileage for the KS-4571 truck crane is Hsc= 52 l/100 km;
The fuel consumption rate for operating special equipment installed on a vehicle is NT= 8.4 l/100 km;
Allowance for the first thousand km driven by a car after major repairs D = 5 %.
Normalized fuel consumption.
The procedure for applying fuel consumption standards for motor vehicles
Fuel consumption standards are intended for accounting and control of actual fuel consumption by motor vehicles, tractors, machines, mechanisms and equipment operated by legal entities and individual entrepreneurs. To determine accurate fuel consumption rates for cars that are calculated by adjusting linear fuel consumption rates depending on their operating conditions, organizations should be guided by the Instructions on the procedure for applying linear fuel consumption rates for cars, motor vehicles, machinery, mechanisms and equipment, approved by a resolution of the Ministry of Transport and Communications of the Republic of Belarus dated June 16, 2005 No. 28 (as amended by resolution No. 47 dated August 17, 2007; hereinafter referred to as Instruction No. 28).
According to paragraph 5 of Instruction No. 28 fuel consumption rationing is establishing its permissible value under certain operating conditions for a specific model (modification) of a motor vehicle. Fuel consumption is regulated by applying the basic rate (base consumption) and the corresponding established values for increases (decreases), as well as values for additional fuel consumption.
By linear norm we mean the basic fuel consumption rate for a mechanical vehicle (except a tractor) that is in technically good condition, per 100 kilometers in liters or cubic meters for compressed natural gas (hereinafter referred to as CNG). The standard for the operation of a tractor, machine, mechanism and equipment is basic fuel consumption when performing a certain type of work under specific conditions per machine hour or per operation performed (filling (draining) one tank, loading (unloading) one set of containers, etc.).
Allowance for driving with a load— this is the additional fuel consumption for dump trucks and dump truck trains per trip associated with maneuvering and loading and unloading operations.
A machine hour is the actual operating time of a tractor, machine, mechanism or equipment, measured in hours.
The fuel consumption rate is set in the following units of measurement:
- for cars running on gasoline, diesel fuel, liquefied petroleum gas (hereinafter referred to as LPG), in liters per 100 km;
- for a car running on CNG - in cubic meters per 100 km;
- fuel consumption rate for a tractor, machine, mechanism and equipment - in liters per machine-hour of work or in liters for performing a specific operation (filling (draining) one tank, loading (unloading) one bunker, etc.).
Rules for changing fuel consumption rates (fuel and lubricants)
There are factors in which the value of the norm is increased or decreased using correction factors expressed as a percentage.Conditions for increasing standards that occur in a budget sports institution:
- operation of vehicles in the winter season - from 5 to 20%;
- use of vehicles in mountainous areas, including urban and rural settlements and suburban areas - from 5 to 20%, depending on the altitude; operation of transport on roads with a complex layout (at least 500 turns per 100 km of road) - up to 10 %;
- operation of transport in cities with a population of over 3 million people - up to 25%;
- in cities with a population of 1 to 3 million people - up to 20%;
- in cities with a population of 250 thousand to 1 million people - up to 15%;
- in cities with a population of 100 to 250 thousand people - up to 10%;
- in cities and urban-type settlements with a population of up to 100 thousand people - up to 5%;
- when driving the first thousand kilometers with new cars (break-in) and cars that have undergone major repairs - up to 10%;
- for cars in operation for more than 5 years - up to 5%, for more than 8 years - up to 10%;
- when working in extreme climatic and difficult road conditions during seasonal thaw, snow and sand drifts, heavy snowfall and ice - up to 50%;
- when using an air conditioner or climate control system while the car is moving - up to 7%;
- in the winter or cold (at temperatures below +5 degrees C) time of year when cars and buses are idle and warmed up with the engine running (the norm is set on the basis that 1 hour of idle time is equal to 140 km of run).
If necessary, several surcharges are applied simultaneously. In such cases, the fuel consumption rate is set taking into account the sum or difference of these surcharges. The values of winter allowances to consumption rates are classified by region of the Russian Federation based on the values of average monthly, maximum and minimum air temperatures, data on the average duration of the winter period, experience in operating vehicles in the regions (GOST 16350-80 "Climate of the USSR. Zoning and statistical parameters of climatic factors for technical goals"). The specified period for applying winter allowances and their amount are formalized by order of regional (local) authorities, and in the absence of orders - by order of the head.
If an institution’s vehicle is sent to another climate zone, for example on a business trip, then it is recommended to apply the surcharges established for the starting and final points.
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The issue of diesel consumption is the most important one when purchasing special equipment with internal combustion engines.
Any device must initially be put on balance. In this case, the fuel is written off according to existing regulatory documents. However, for special equipment there are no clear indicators of diesel fuel consumption per 100 km. Manufacturers, on the contrary, set the consumption per unit of engine power.
To determine and accurately calculate the formula, you must clearly know all the necessary components:
- N is the engine power, measured in kW;
- t – fuel consumption time, that is, 1 hour;
- G – specific fuel consumption of the vehicle, g/kWh;
- % – percentage of machine load during operation;
- p – fuel density. For diesel, the density is constant and is 850 grams per liter.
Engine power is mainly determined in horsepower. In order to find out the power in kW, you need to look at the equipment documents from the manufacturer.
Specific fuel consumption is a measure of engine consumption information at specific loads. Such data cannot be found in documents about the equipment; they must be clarified upon purchase or from authorized dealers.
The main component in the calculation formula is the percentage of equipment load. It refers to information about the operation of the internal combustion engine at maximum speed. The percentage is indicated by the manufacturer for each type of transport. For example, for some MTZ-based loaders, out of all 100% of the working time, the engine will work approximately 30% at maximum speed.
Specific fuel consumption
Let's return to specific consumption. It is expressed in relation to the fuel consumed per 1 unit of power. Thus, to calculate everything in theory, for the maximum value you need to use the formula Q=N*q. Where Q is the desired indicator of fuel consumption for 1 hour of operation, q is the specific fuel consumption and N is the power of the unit.
For example, there is data on the engine power in kW: N = 75, q = 265. In one hour of operation, such a unit will consume almost 20 kg of diesel fuel. With this calculation, it is worth remembering that the unit will not operate directly at maximum speed the entire time. Also, fuel calculations are carried out in liters, so in order not to translate everything according to tables and not make mistakes in the following calculations, it is necessary to use the improved calculation formula Q = Nq/(1000*R*k1).
In this formula, the desired result Q determines the fuel consumption in liters per hour of operation. k1 – is a coefficient indicating engine operation at maximum crankshaft speed. R is a constant value corresponding to the fuel density. The rest of the indicators remain the same.
The maximum engine performance factor is 2.3. Calculated using the formula 70% normal operation / 30% operation at high speeds.
It is worth remembering that in practice, theoretical costs are always higher, since the engine operates at maximum speed only part of the time.
Calculation of fuel consumption of a walk-behind tractor
Many owners of summer cottages and not only them often wonder how it is possible to calculate the fuel consumption of a walk-behind tractor during a certain operation.
It is possible to calculate the gasoline consumption of a walk-behind tractor only during its direct operation. To do this, you need to fill the fuel tank of the walk-behind tractor to the maximum level with gasoline. Then you need to plow the land. Upon completion of plowing a certain area, it is necessary to measure the area of the plowed area. After this, calculate how much fuel was spent on plowing this area. Likewise for all other types of work (potato harvesting, mulching, mowing, etc.)
This is calculated using electronic scales. A simple container of fuel is taken and its specific gravity is measured. Then the scales are tared. After this, you need to add fuel to the tank to the previous level and be sure to put the container with fuel back on the scales. Electronic scales will show the difference between fuel cans. This difference will be the final indicator of fuel consumption per area of land on which the work was done. Unlike the first case with special equipment, here fuel consumption is measured in kilograms.
It is worth remembering that the operating speed of the motorized cultivator should be approximately from 0.5 to 1 km per hour of operation. Based on this, a general calculation of fuel consumption by hour is made. According to established standards, there is data from walk-behind tractor manufacturers on average fuel consumption per hour of operation. For low-power walk-behind tractors with a capacity of 3.5 hp. consumption ranges from 0.9 to 1.5 kg per hour of operation.
Medium-power walk-behind tractors consume an average of 0.9 to 1 kg/hour. The most powerful devices consume from 1.1 to 1.6 kg per hour.
Fuel consumption rates per engine hour for diesel engines
Diesel fuel consumption standards for special equipment are on average 5.5 liters per 1 hour of operation in simple transport mode. When excavating soils in the first or second degree, the consumption is reduced to 4.2 liters per 1 hour of work.
If you additionally load or unload these soils, then for all MTZ-based excavators the consumption will be equal to 4.6 liters per 1 hour of work.
http://traktoramtz.ru
Chapter 6
General provisions
These recommendations contain rules for the development and application of prices for the operation of construction machines and are intended for practical guidance in establishing negotiated (contract) prices, as well as for drawing up investor estimates when conducting contract tenders.
The indicators given in the recommendations are of an average nature; when calculating them, various percentages were used, on the basis of which similar methods were built over the past10 years. The data from these recommendations can be used to determine the cost of a machine hour both in the central regions and in the regions of the Far North and areas equivalent to them.
These recommendations assume that major repairs of construction machines are carried out by specialized enterprises. The wages of repair workers engaged in major repairs are used as the basis for calculating depreciation, overhead costs and profit.
When establishing the cost of construction machinery and mechanisms for calculating depreciation, it is recommended to use data on selling prices of supplier factories as of the date of drawing up investor estimates or performing calculations of negotiated (contract) prices.
An example of calculating the cost of a machine-hour for a bulldozer (B.10.1111-1E 125 kW, 170 hp)
|
Number |
Action |
Rationale |
Count |
Result |
|||
|
Selling price (excluding VAT) |
seller's price list |
1260000 rub. |
|||||
|
Shipping costs to the place of permanent dislocations |
1260000 rub. + 40320 rub. |
1300320 rub. |
|||||
|
2260 hours |
|||||||
|
Depreciation deductions |
|||||||
|
per year |
p. 3×14.3% |
1300320 RUR b.×14.3% |
185946 rub. |
||||
|
per hour of work |
185946 rub. : 2260 hour |
82.3 rub./hour |
|||||
|
1514 man-hours/year×20% |
303 man-hours/year |
||||||
|
43.7 rub./hour |
|||||||
|
clause 6.1×6.2 |
1514 person-hour/year×43.7 rub./hour |
RUB 66,162/year |
|||||
|
The cost of spare parts, replacement units, assemblies and repair materials for all types of repairs and maintenance |
RUB 1,300,320 × 11% |
RUB 143,035/year |
|||||
|
p. 6. 1.1×p. 6.2×140% |
303 person-hour/year×43.7 rub./hour×140% |
RUB 18,537/year |
|||||
|
Annual costs |
66 162 RUR/year + 143035 RUR/year + 18537 RUR/year |
RUB 227,734/year |
|||||
|
Hourly costs |
RUB 227,734/year: 2260 hours |
100.8 rub./hour |
|||||
|
Accepted according to |
rub./hour |
||||||
|
diesel fuel |
lubricants |
40 RUR/kg×(1 + 15%)×(0.063×9.4 kg/hour) |
27.2 rub./hour |
||||
|
hydraulic fluid |
6.2 rub./hour |
||||||
|
Amount on line 5 -8 |
82,3 + 100,7 + 112,4 + 27,2 + 6,2 |
RUB 328.9/hour |
|||||
|
Cost of wearing parts 100×3.5% (100%-3.5%) = 3.6% |
RUB 328.9/hour×3.6% |
||||||
|
Relocation |
328.9 rub./hour + 11.8 rub./hour + 40.1 rub./hour |
380.8 rub./hour * |
An example of calculating the cost of a machine-hour for dump trucks (KAMAZ 55111 g/p 13 tons, 176 kW, 240 hp)
|
Number |
Action |
Rationale |
Count |
Result |
|
Selling price (excluding VAT) |
seller's price list |
686,000 rub. |
||
|
Costs of delivery to the place of permanent deployment |
686,000 rub. + 24696 rub. |
7 10696 rub. |
||
|
Annual operating mode of the machine |
2260 hours |
|||
|
Annual mileage |
40000 km |
|||
|
Depreciation deductions |
||||
|
per year |
p. 3×14.3% |
7 RUB 10,696×0.2%×40,000 km: 1000 |
56856 rub. |
|
|
per hour of work |
56856 rub. : 2260 hour |
25.2 rub./hour |
||
|
Costs for routine maintenance and major repairs |
||||
|
Labor intensity of routine maintenance and all types of repairs for a year |
2373 man-hours/year×20% |
475 man-hours/year |
||
|
Salaries of repair workers |
43.7 rub./hour |
|||
|
The cost of routine maintenance and all types of repairs for a year excluding spare parts and materials |
2373 person-hour/year×43.7 rub./hour |
RUB 103,700/year |
||
|
The cost of spare parts, replacement units, assemblies and repair materials for all types of repairs and maintenance |
RUB 710,696×11% |
RUB 78,177/year |
||
|
Indirect costs for major repairs |
clause 6.1.1×p. 6.2×140% |
475 person-hour/year×43.7 rub./hour×140% |
RUB 29,060/year |
|
|
Annual costs |
103,700 rub./year + 781,776 rub./year + 29,060 rub./year |
RUR 2,10937/year |
||
|
Hourly costs |
2 RUB 10,937/year: 2,260 hours |
93.3 rub./hour |
||
|
Wages of workers involved in operating machines |
rub./hour |
|||
|
Fuels and lubricants and process fluids |
||||
|
diesel fuel |
10.0 rub./kg×(1 + 15%)×7.7 kg/hour×1.04 |
92.1 rub./hour |
||
|
lubricants |
40 RUR/kg×(1 + 15%)×(0.063×7.7 kg/hour) |
22.3 rub./hour |
||
|
grease |
45 RUR/kg×(1 + 15%)×0.12 kg/hour |
6.2 rub./hour |
||
|
Cost of car tires |
10.6 rub./hour |
|||
|
Hourly cost of operating machines without driver salaries |
25,2 + 93,3 + 92,1 + 22,3 + 6,2 + 10,6 |
RUB 249.7/hour * |
* - must be taken into account in calculations.
Domestic cars - 11 %;
Imported cars - 7%.
5. Indirect costs of the organization when performing major repairs “Guidelines for the development of estimate standards and prices for the operation of construction machinery and vehicles” MDS 81-3.99 Examples of calculations, clause 1.2. (Appendix 4).
Costs for fuels, lubricants and hydraulic fluid
1. The selling price for diesel fuel, oil and hydraulic fluid is based on the supplier’s data.
2. The costs of delivering the product to the machine to be refueled are determined according to the specific conditions for providing machines of a given size group. In terms of content, they reflect the costs associated with the operation of fuel tankers, with depreciation and operation of an intermediate energy storage warehouse.
According to actual data, the marginal cost of fuels and lubricants and process fluids is:
For central regions - up to 15 %;
For regions of the Far North and equivalent regions - up to 20% of the selling price of the product ex-oil base.
3. Consumption rates for fuel, oil and technological fluids are adopted according to the data of the machine manufacturer or according to the Collection of estimated standards and prices for the operation of machines 4.03-9 1.
4. Lubricant consumption rate = 0.063×N, where
0.063 - coefficient taking into account the consumption of lubricants;
N - diesel fuel consumption rate.
5. Hydraulic fluid consumption rate = (100 l×0.87 kg/l×1.5×2):2260 hour = 0.12 kg/hour, where
100 l - capacity of the machine’s hydraulic system;
0.87 kg/l - density of hydraulic fluid;
1.5 - hydraulic fluid refill coefficient;
2 - frequency of complete replacement of hydraulic fluid per year;
2260 hours - annual operating mode of the machine.
6. To take into account increased fuel consumption when operating machines in winter, average annual coefficients are used, differentiated by temperature zones.
|
Temperature zone |
Coefficient |
|
1,01 |
|
|
1,02 |
|
|
1,04 |
|
|
1,06 |
|
|
1,08 |
|
|
1,12 |
|
|
VII, VIII |
1,13 |
Wearing parts
Moscow 1994
Clause 2.16.
Extract
The share of costs for replacing wear parts in the structure of direct costs for the operation of construction machines, determined according to the prices of Collection 4.03-91 is 3.5%. Wearing parts include excavator bucket teeth, transport belts, cables, ropes, flails, tires, etc. ...
Calculation of costs for replacing tires on a truck (KAMAZ dump truck 13 t, three-axle)
1. The cost of one tire (brand 280-508R) is 2517 rubles.
2. The cost of the camera and rim tape is 289 rubles.
3. Total set; 2517 + 289 = 2806 rub.
4. Including delivery: 2806×(1 + 15%) = 3226.9 rub.
5. Including assembly: 3226.9×(1 + 10%) = 3549.6 rub.
6. The replacement kit includes 11 tires
7. Cost of the entire set: 3549.6× 11 = 39045 rub.
8. The total mileage of tires before replacement is 65 thousand km.
9. The standard annual mileage of the car is 40 thousand km
10. Annual costs for tire replacement: 39045×40/65 = 24028 rubles.
11. With a standard annual machine operating time of 2260 hours, the indicator for tire replacement will be - 24028/2260 = 10.63 rubles/machine-hour.
Indirect costs when performing major repairs
Indirect costs TOTAL: 40% + 70% + 30% = 140%
List of machines, the costs of relocation of which are taken into account in the estimates as a separate line:
Pipe welding bases, field, semi-stationary;
bulldozers with engine power of 400 hp. With. and more;
tower cranes, cantilever-sluice cranes, crawler-mounted, pneumatic-wheel-mounted, for the construction of cooling tower shells;
universal copters;
dredging and hydraulic-monitor-ejector projectiles;
machines for tunnel boring work;
heavy duty dump trucks; belt conveyors; reloaders;
scrapers 15 cubic meters;
diesel locomotives;
overburden excavators;
lifts;
pipelayers 50 t;
asphalt concrete plants 50 t/h.
Annex 1
Percentages of selling prices of manufacturers (sellers) for initial delivery and relocation during operation of construction machinery and mechanisms during the year.
|
No. |
Selling price of a construction machine ex-factory (seller) in million rubles. before: |
Relocation |
Initial delivery |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
Rest of territory |
Rest of territory |
Regions of the Far North and areas equivalent to them |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
16,0 % |
20,0 % |
8,0 % |
10,0 % |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
0,25 |
12,8 % |
16,0 % |
6,4 % |
8,0 % |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
10,4 % |
13,0 % |
4,0 % |
5,0 % |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
8,8 % |
11,0 % |
3,6 % |
4,5 % |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
7,2 % |
9,0 % |
3,2 % |
4,0 % |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
6,0 % |
7,5 % |
3,0 % |
3,7 % |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
5,0 % |
6,2 % |
2,8 % |
3,5 % |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
4,6 % |
5,8 % |
2,6 % |
3,3 % |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
3,9 % |
4,9 % |
2,5 % |
3,1 % |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
3,4 % |
4,3 % |
2,4 % |
3,0 % |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
3,2 % |
4,0 % |
2,3 % |
2,9 % |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
3,1 % |
3,9 % |
2,2 % |
2,8 % |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
3,0 % |
3,8 % |
2,2 % |
2,7 % |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
3,0 % |
3,7 % |
2,1 % |
2,6 % |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
2,9 % |
3,6 % |
2,1 % |
2,6 % |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
2,8 % |
3,5 % |
2,0 % |
2,5 % |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
10,0 |
2,7 % |
3,4 % |
1,9 % |
2,4 % |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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 operating 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 determine the optimal amount of planned savings.
To determine the cost of one machine-hour of a certain type of vehicle, the following indicators must be taken into account:
- 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 replacement cost of the vehicle.
Depreciation rate for each item of depreciable property when applying the linear method is determined by the formula:
- = (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.
Note!
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 be guided by the methodological recommendations “Consumption standards for fuels and lubricants in 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-form 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.
|
Table 2. Calculation of the cost of 1 machine-hour of operation of a truck crane |
||||
|
Name of mechanism: Short truck crane ZOOMLION RT-550, lifting capacity 55 t |
||||
|
No. |
Naming of expenditures |
Unit |
Calculation |
Total |
|
Book value |
||||
|
Depreciation |
||||
|
Monthly depreciation rate |
1 / 61 months × 100% |
|||
|
Monthly depreciation |
10,300,000.00 / 1.64% × 100% |
|||
|
Hourly depreciation |
168 920,00 / 166,00 |
1 017,18 |
||
|
Machine maintenance and repair costs |
||||
|
Annual norm |
||||
|
Annual costs |
10,300,000.00 × 0.23 |
|||
|
Monthly costs |
2 369 000 / 12,00 |
|||
|
Hourly costs |
197 416,67 / 166,00 |
1 189,26 |
||
|
Salary (driver salary) |
||||
|
Tariff rate, rub./hour |
||||
|
Insurance premiums |
||||
|
Hourly wage |
||||
|
Fuel costs |
||||
|
Fuel consumption rate per 1 machine-hour |
||||
|
Cost of 1 liter of fuel and lubricants |
||||
|
Hourly fuel cost |
||||
|
Lubricant costs |
||||
|
Oil consumption rate per 100 liters of fuel consumption (truck crane) |
||||
|
Oil consumption rate in accordance with the fuel consumption rate |
14.30 × 2.00 / 100 |
|||
|
Hourly costs for lubricants |
||||
|
Overheads |
||||
|
Total cost per 1 machine hour |
1017,18 + 1189,26 + 182 + 390,96 + 48,47 + 126 |
|||
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