Maintenance.

This is the most complicated part of rolling costs and to be accurate it needs to be a separate cost centre.

In this category you should include depreciation on all workshop assets, service van, tools and equipment, building's, cleaning equipment. Also include fitters wages & employers contributions, repairs and renewal's, building's, heat, light and power, service lubricants, spare parts, service van running costs, tax insurance test fees, workshop consumables etc., and any other cost's which can be attributed to the maintenance of your vehicle's and trailer's. Having worked through all the cost's of maintenance, add them all up to get a total figure for your fleet maintenance. You should now break down this figure by dividing the total by 218 (the number of days your vehicles are available for work).

Now total up the gross weight of all of your vehicles. eg

5 x 30t =150t

2 x 20t =40t

10 x 17t =170t

total 360 tonnes available.

Now divide your maintenance total by 360 & allocate on a tonneage basis. e.g. a 17 tonner will bear 17 360th's and a 20 tonner wil bear 20 360ths. per day.l

If you have any question's about any costing's matter's please call

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