Motor Road Transport For Commercial Purposes
(Liquid Fuel, Steam, Electricity)

 CHAPTER XVIII HOW TO KEEP ACCOUNT OF COSTS The subject of records which affect the organization of a service, as distinct from actual operating charges, has already been touched upon. As has been intimated, the question of keeping the accurate costs of a service is ahighly important one, and should never be neglected. The percentage of industrial motor users who keep precise details of the expenditure on their vehicles is extremely small, many firms not troubling to keep costs at all, others noting merely the running expenses, while others again record a conglomeration of standing and running charges. Strict Economy Essential. The increase in the cost of motor road transport during late years is bringing this subject of costs much to the fore, and owners should realize that strict economy must be practised, and will find that unless due care has been paid to the matter of keeping proper tally of all the items connected with the running of the vans, it is impossible to locate and remedy the weak points which are the cause of unnecessary expense. A Simple System of Gosting. Costs should be divided under two heads— (1) Standing charges. (2) Running charges. Standing charges are those items which are fixed at certain rates, and are not influenced by mileage. The addition of the two weekly totals will give the total cost of the vehicle per week. The various items, especially those of the standing 130