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Show ;0R TRUCK I III COSTS ird Article in Serie . Power Wagon Oper- I ) atingf Charges. you jt einj for Checking Di-y Di-y stor; ; and Indirect Haulage 'kere Expenses Explained. ;( last article wo - took up the harges aid D0W proceed with.lbe class of costs, called malnto-(targes. malnto-(targes. Theso aro not fixed, ate thev directly variable -Hith :eage. One of these is repairs. rf.pair is made to a truck its cost : sot be charged for that day or -octh alone, for the wear and n& made it necessary extended ."period of time, all of which be made to share tho burden, II its benefits will extend over a v'riod of tbe future. iir charges at the outset roust be ' ;:edfrom past experience in order at i pro rata charge per day or :!:e. By keeping track of the repair costs, this estimate may "rMed on a basis of exact bnowl-the bnowl-the benefit of future estimates, ; in mind that the probable cost iirs increases with the age of the .U2 repairs or overhauls, if the 'i-ii i the concern is to continue, it 1j .cecessary to employ a substitute 5 E . If such a substitute is rented, 1Q11U is a simple charge. If, ori the ; land, it is a spare vehiclo main-I main-I ; by the owner; or is regularly op-bi' op-bi' the concern and worked over-:o over-:o replace the one undergoing re- - - , tuch portion of its time or mile- 1 spent should be charged for as vehicle rental on the cost ac-i! ac-i! the first. ling Expenses. ' operators wisely schedule regu-rhauTand regu-rhauTand repainting periods for hides, going over all parts of iis uti body once everv year : .-'tain number of miles. " fn this '. is well to keep these costs as .nte item, so that the cost of ordl-rcpairs ordl-rcpairs can be arrived at directly, a where a deliberate overhaul "ver given, but each part is at-i at-i to as it shows signs of requiring 10D, tbis is, of course, not'pos- pSr.- 'lt!JZ or running costs are those n OC 'Dcurre from day to day and V jjj or 'EB5 directly proportional to ""V .TOunt of work "the truck does. J "1 oil and the driver 's wages are ost common of the running items. ODL 3"j''.n order to know these costs JU" -el;', it is necessary to establish '" of gassing and oiling the ve- i' ''hereby it is possible to know '' much fuel and lubricant each tonsumes. A double check can ."(! by having the issuing clerk 's 1 checked against the individual , "ports of tho drivers and this j ! tan be further compared with ";oiees of the oil company. ilating Systems. I mounting for drivers' wages due I must be taken of overtime, bo-1 bo-1 ad penalties, if any. If a helper 1 'Much of Mb time as is spent in '(! from a particular truck i charged against that truck. ,7"t mechanic or inspector is em- some scheme should be devised it: :!; 5J,"ls time can be equitably ap-cjan ap-cjan j 4 between the vehicles on Mkorlts' Preferably in propor-, propor-, j . toe percentage of his time given -lt?'c all of this data requires 'Planning in advance and a sys- orms on which to post the fig- S ""!' concerns hesitate to install ;imte cost record-keeping sys-..f'fMo sys-..f'fMo of the temporary incon-he incon-he r Ved in their initiation continuous supervision essen-' essen-' accurate and continuous ? lho records. Tho es- "frjj : - ,e 'rouble to which it is nec-i nec-i n, J8 often eIaSKerated, and -A' f'.tlie possible pecuniarv Mmmiatrativo bother occa- -ooked 0t proper accounts (4 Mhmg Accounts. 1 a ,cost system can be in- X, .'""Msfully and easily depends l "f"" the sort of svstem in- ;M,Aaturally, the simpler and I system is the more easily A i'f9t-I!lled an(1 tne 's labor y : T111 be e"pondod in keep-i keep-i 1 V,atc- Simplicity, cspecial-L! cspecial-L! " installations of trucks, e tssential for this reason, but , "c"ssary to sacrifice com-1 com-1 ',r ac;ur;lcy in attaining it. ,.rl Tlal Standard Cost System i ' i.t ks ha3 bee'i developed j tr; (j,!51 year and a half by the '"'' iii"s eonference with these ' : 'aifJBfnU in mind- In framing I ' "jforent r exPerts representing J 'td h es of business was ;rn,i,-. Prominent operators of it a ln 8everal of tho principal W co.untry. These experts f Z,ac!!cally every system of 1 ' Si thcn "vailable, cmbody- 1 ! el; - their Rod features as J 1 !h, , BatlnR a11 Possible faults m ! ' for .1 lme ot U P in Buch 1 ouritin at a ousiness man with , '"g experience whatever can . ' tan uP 11 and "v intclUgcnt j lH JLjPJ'16 reeords. !p',' ;i'n!Jp!"r,c tho utomobll p,f. ;"M bT H8"' but oler the recent b(c.. tlolfied nd- .V Ki h, " " ,h dmleru mentioned t ,r. "''"r of lb" WW- Vdii "iciw notlciia paid sd. |