Accounting for transport costs of a trade organization

What can be classified as transportation costs?

They can be divided into 3 main groups:

• Costs for delivery of purchased property. When you purchase raw materials or goods from third-party companies and order their delivery to a warehouse or office.
• Costs of delivering goods and products to customers. When it is necessary to organize delivery of the products you offer.
• Vehicle fleet maintenance costs. This includes the maintenance of your own vehicles, their maintenance, repairs, as well as payment for rented cars.

Accounting for an organization's transportation costs helps optimize costs in general. For example, for some types of activities, over time it may turn out that paying for the rental of vehicles or the services of transport companies will be much more profitable than maintaining your own fleet.

How to calculate TZR for cargo delivery?

Often, enterprises are forced to deliver cargo themselves or pay for this service to the supplier. As a result, their final cost increases. In this regard, there is a need to calculate transport costs for cargo delivery.

Not all enterprises are ready to calculate and take into account the technical requirements for each batch - this requires a lot of time, and in such calculations one can easily make a mistake. In this regard, some organizations determine transport tariffs depending on the distance of transportation. This allows you to quickly make calculations. Some even use the state tariff system.

In this case, it is possible to calculate transportation and procurement costs more accurately by determining the cost of delivering 1 ton of cargo per 1 km of route.

Calculation of transport costs

Let's look at how each type of expense is calculated.

Costs for delivery of purchased property

In this case, the expenses are direct in nature and are not written off in full to the cost of goods, but are distributed between sold and unsold goods according to the following formula:

Costs of delivering goods to customers

The nature of expenses is determined depending on the type of company:

• A manufacturing company records shipping costs as material costs. Since they are not listed in the list of direct costs, they can be taken as indirect.
• A trading company accounts for delivery costs as indirect.

Any company is required to issue a goods and delivery note upon delivery!

Transport maintenance costs

There are several types of transport maintenance costs:

• for fuels and lubricants;
• for repairs and purchase of components;
• for insurance;
• to the parking lot;
• for traffic police fines.

Let's look at the features of each item.

Fuel costs must be included in other costs associated with production and sales.

However, there are some exceptions. According to the letter of the Ministry of Finance of Russia dated June 10, 2011 No. 03-03-06/4/67, the company can take them into account as direct expenses. For example, if your vehicle is used to deliver products to customers, you can take into account expenses on fuel and other fuels and lubricants (hereinafter referred to as fuel and lubricants) as material expenses.

Do not forget! In order to correctly write off expenses for fuel and lubricants, it is necessary to fill out a waybill.

Refer to the purchase of spare parts and repairs as indirect expenses and write them off completely in the reporting period in which these expenses were incurred. Remember that the expenses must be completely economically justified. Optimizing a car to improve operating efficiency is one thing, but the tax authorities will not approve of expensive tuning.

As for insurance , compulsory motor liability insurance is mandatory, the costs for it are considered indirect expenses and should be taken into account as part of the company’s other expenses in equal amounts during the term of the contract. Other expenses also include CASCO, but this policy is purchased at the discretion of the head of the company.

With the simplified tax system, you do not have the right to take into account CASCO expenses! Compulsory insurance only.

paid parking as an indirect cost. The basis for writing off costs will be a parking receipt, cash receipt and sales receipt, as well as an act of provision of services if you have entered into a long-term rental agreement for a place.

Alas, the costs of traffic police fines and administrative fines in any case!

Preparation of estimates in prices: FER, TER, TSN, NCS

Transportation expenses (costs) are one of the most important cost items in the accounting of any construction company, therefore it is necessary not only to determine, but also to be able to justify them in documents or normatively in estimates.
Understanding that these expenses take into account all the costs of the transport organization associated with organizing the delivery of cargo from the manufacturer (supplier) to the final buyer (developer), the documents confirming these expenses are very diverse - both in form and in design features. In order to justify transportation costs in estimates, you need to know the following:

• Distance of cargo transportation from the manufacturer's warehouse to the on-site warehouse;
• The method of accounting for the cost of cargo in the estimate according to the regulatory estimate base and in the current price level;
• Type of freight transport (road, rail, sea, air, etc.);
• Type of cargo (equipment, material, bulk cargo, volumetric structure, garbage, etc.);
• Cargo weight, separately broken down into classes.

1. Distance of cargo transportation from the manufacturer’s warehouse to the on-site warehouse

First of all, it is necessary to understand the term “ free ” price; it means up to what point the cost of the product takes into account its delivery. Price examples:

• “ ex-manufacturer or warehouse ” - the buyer receives the goods directly at the supplier’s factory or warehouse;

• “ free - wagon or free - railway station of departure” - the buyer receives the goods at the station of departure, loaded into the wagon;

• “ free - port of departure or free - along the side of the ship ” - the buyer receives the goods at the port of departure, unloaded at the berth in front of the ship;

• " free ship - port of destination " - the buyer receives the goods at the port of destination;

• “ free ship - port of destination and insurance ” - the buyer receives the goods at the port of destination, including insurance against the risk of loss or damage during transportation;

• “ free – consumer warehouse or on-site warehouse ” - the buyer receives the goods at his warehouse (on-site).

! Note: all costs for the delivery of materials (equipment) to the on-site warehouse are charged accordingly to the cost of materials (equipment).

As a rule, estimates take into account the distance of transportation by road up to 200 kilometers; if more, then it is advisable to use rail transport. It is possible to take into account road transportation over 200 kilometers in estimates upon agreement with the customer, for example, in the absence of a railway.

! Important. When determining the distance for transporting goods beyond 0.5 kilometers, the distance is not taken into account, and a distance of 0.5 kilometers or more is considered as a full kilometer (this explanation is contained in the technical parts of the relevant collections of estimated prices for the transportation of goods).

2. Method of accounting for the cost of cargo in the estimate according to the regulatory estimate base and in the current price level

Depending on the method of accounting for the cost in the estimate according to the normative estimate base or in the current level of cargo prices, the method of accounting for the costs of their delivery to the on-site warehouse depends.

The cost of equipment is usually taken into account at the current price level, according to current price lists or commercial offers from suppliers or using open sources (web pages). According to the current methodology for determining the cost on the territory of the Russian Federation, the limit on transport costs for equipment is up to 6% from the price “ex-manufacturer or warehouse” to “ex-consumer warehouse or on-site warehouse”.

Transport costs of material resources depend on the method of accounting for their cost in the estimate:

1. When determining the cost of material resources according to collections of estimated prices , you need to keep in mind that these standards already take into account the transportation of goods to the on-site warehouse. And the cost of delivery from the on-site warehouse to the work area is taken into account as part of the elemental estimate standards (prices) for construction and installation work, as well as as part of the resource estimate standards.

• For example:

• The estimated standards of TSNB (the cost of material resources used in the construction of the Moscow region) take into account transport costs over a distance of up to 30 kilometers (see clause 3 of the technical part of TSSC 81-01-2001).

• Estimated standards of the FSSC (Federal estimated prices for materials, products, structures and equipment used in construction) transport costs are taken from the condition of transporting goods by road over a distance of up to 30 kilometers , taking into account the gross weight (see clause 4 of the technical part).

If it is necessary to deliver material resources over distances of more than 30 kilometers, the difference should be taken into account minus the distance taken into account by the estimated standard and then, using the estimated standards for the transportation of goods according to the distance obtained, determine transport costs.

Calculation example: the distance from the supplier’s warehouse to the on-site warehouse is 65 km, which means that additional delivery of materials should be taken into account for 65 – 30 = 35 kilometers.

! Important. When developing a transport scheme, it is necessary to coordinate it in advance with the customer, taking into account the most economical and expedient schemes (routes) for supplying the facility under construction with equipment and materials, taking into account the class of cargo (information below in the text). This diagram indicates not only the location of the supplier (seller, manufacturer), but also the transportation distance.

2. When determining the cost of material resources at the current price level , according to current price lists or commercial offers from suppliers or using open sources (Internet pages), then in this case the prices provide for the actual distance of cargo transportation.

! Important. It should be borne in mind that suppliers (sellers) sometimes already include the costs of their delivery into the cost of materials, in this case, to avoid doubling the cost, pay attention to this!

3. Type of freight transport (road, rail, sea, air, etc.)

Estimated standards used and approved in the Russian Federation usually include estimated prices (rates) for the transportation of goods by frequently used road transport and are accepted in estimate calculations depending on the type of road transport, class of cargo and transportation distance.

The costs of transporting goods by other modes of transport (railway, river, sea, air, etc.) are taken into account on the basis of a separate calculation according to the translator's tariffs. This delivery scheme must be justified by the construction organization project (COP) or agreed upon by the customer.

! Important. Particular attention should be paid to this “free” delivery, since it may often be necessary to additionally take into account the costs of loading and unloading operations or additional transport.

4 Type of cargo (equipment, material, bulk, volumetric structure, garbage, etc.)

Let's consider the most common transport - road transportation, taken into account according to the relevant regulatory collections included in the federal register of estimated prices.

Depending on the type and weight of the cargo, the appropriate prices are selected:

• for transportation of equipment and materials, prices for transportation by flatbed vehicle are accepted;

• for the transportation of bulk cargo (sand, crushed stone, ASG, soil, etc.), as well as construction waste, prices for transportation by dump trucks are accepted;

! Important. Prices for the transportation of bulk materials from a quarry are accepted when the condition for ensuring the completion of loading and unloading operations is met within the time limit established for dump trucks operating in quarries , which is 0.2 minutes per ton of cargo (this loading time can be provided by loading mechanisms with a large capacity bucket). In other cases, prices for the transportation of bulk materials by dump trucks operating outside quarries .

• for transportation of volumetric structures (construction machines), it is possible to use prices for transportation by an on-board vehicle, but additional costs should be taken into account for an escort vehicle for the state automobile inspection at state approved tariffs;

5 Cargo weight, separately broken down into classes

The transportation of material resources in the estimates should be taken into account at the appropriate prices when determining transport costs (costs), which we have already discussed above; the weight of the transported cargo in tons should be indicated as the volume.

Determining the weight of various building materials is a very troublesome process since you should use technical information about the weight of 1 m2, the weight of 1 m3 of a structure, the density of materials, thickness, etc.

Density of building materials according to SNiP II-3-79:

The main criterion for assigning a particular cargo to a certain class (from I to IV) is the load capacity utilization factor. This value shows the ratio of the actual weight of the transported luggage to the rated load capacity of the machine. Below is the table

Estimated standards for road transport by flatbed vehicles or dump trucks are applied depending on the classes of goods transported, which are determined by the nomenclature and classification below

Features of accounting for transportation of fixed assets

Expenses for the delivery of fixed assets must be taken into account as part of the costs of purchasing and producing products. This rule applies to:

• funds created by the enterprise;
• funds purchased under contracts that do not involve payment in kind;
• funds purchased free of charge;
• funds purchased under the relevant agreement.

All listed fixed assets must be taken into account as capital expenses.

An exception will be expenses for moving objects that do not require installation within the organization’s territory. They will be reflected in production costs.

How to optimize transportation costs in accounting?

Optimization of expenses largely depends on the qualifications and attentiveness of the accountant, who knows how to distribute them correctly and is able to promptly inform the manager about increased expenses. Unfortunately, many ordinary accountants do not have sufficient experience or free time for this. Therefore, more often they themselves make accounting errors than actually help make business processes in the company more efficient.

As a solution, we suggest you contact professional organizations involved in accounting and tax reporting. PROGRAMS 93 LLC is one of these.

Why is it more reliable and convenient to work with us than with regular employees?

1. You work with a whole team, not just one employee. This means that any actions are additionally checked, and solutions are found faster and more efficiently.
2. Our problems don't become yours. You do not need to organize a place, pay for sick leave and vacations. If someone from the team gets sick, you won’t even notice it - another employee will immediately replace him!
3. We have specialists of different profiles. Lawyers, 1C specialists - we take a comprehensive approach to accounting and can optimize the work of an entire department.

Call the phone number listed on the website or fill out the feedback form so that we can guide you on the exact cost, choose the best solution and tell you how to start cooperation!

How to calculate the cost?

After that, go to the transport company’s website. All their websites have a page calculating the cost of transporting goods. Everything that we calculated in advance now needs to be filled in in the appropriate fields. Click on the calculate button and you will see how much shipping will cost.

I hope this article was useful to you. Because many people do not ask the relevant questions and, as they say in Russia, “fall for money.” Therefore, you can go to the page and look again at all the parameters of the technical napkin. But if you need some other material, then you need to proceed in the same way.

Calculation of the cost of cargo transportation.

The choice of a carrier company is most often based on transport tariffs or methods of calculating cargo delivery

.
Preference is given to those companies that can offer the minimum cost of transporting goods
by road, or a wide package of services included in the cost of delivering goods in Russia, as well as transparent methods
for calculating cargo delivery
.

Each cargo carrier company independently forms its own transport tariffs, however, in calculating the carriage of goods

There are certain criteria that remain common and mandatory for all market participants. The most convenient way to calculate the delivery of cargo by a transport company is to use the calculator presented on the carriers’ website. For example, for the convenience of users, you can calculate transport delivery using the calculator: