HINTS FOR HAULIERS.
Page 21
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An Occasional Chat op Subjects and Problems of Interest to those Who are Engaged, or About to be Engaged, in Running Commercial Vehicles for a Living.
WE have now got to the end of our veryalong loamy, having completed our tables of running costs and fair charges. The Editor, I understand, is thinking of having them cut in marble to be a record for all time. Alternatively, he may merely have them reprinted in pamphlet or card form, for circulation amongst interested readers. The result will, in any case, be the same. The Bank Rate will alter. The price of new machines and cost of repairs to existing ones, will go down. The scale of taxation will alter petrol will go up or wages will come down. Something will be sure to happen to upset those calculations so that the marble stabs, or the printed forms, will be subject to frequent revision from time to tithe, in order that they may he kept up to date; which seems to me to be an argument in favour of the latter as against the former method of placing the facts on record!
However, during all these weeks in which I have been dealing with costs and charges, I have been subjected to a mare or less steady bombardment of enquiries for information as to the proper means of keeping tab on all expenditure—the object being, of course, that my reader may be able to compile his own actual statements of coats for himself. If he does that, he will be in a very good position to modify his eharges in accordance with the circumstances. This will be of incalculable benefit in a good many cases, as, if his organization is so good that he can keep his machines working at a less cost. than those of other competitors, he will thereby be. able to out his charge's, a.nd still make a profit This is,' of course, the only logical basis on which charges may be reduced.
A good many of these enquirers I have placated, to some extent, by direct replies. Others I have been able to refer to former articles in which I dealt with that aspect of the matter, Many, however, ask the impossible. They wish me.to advise.thein where they may obtain properly ruled account books in which all these various items of expense may be duly and methodically entered. I cannot offer such advice, for I do not know of any such books. I do not think that there is a standard work of this kind in existence, nor are they printed, except to special order, and then, generally, at the request of some big firm whose organization will stand the expense of the special printing, and who would certainly most strongly abject to their rulings being made public, either by the printer or by anyone else.
Now, in this new series of " Hints for.Hauliers," I propose to deal with this side of the matter at considerable length and in detail. I may'even spend to6 much time on small matters, altogether to please my more sophisticated readers. They,,however, will have to bear with me, and will, I hope, realize that the majority of those who weekly peruse this page are in urgent need of just such details as I propose to give. I believe this is the first time that. elementary book-keeping for hauliers has ever been dealt with in this manner. Moreover, rbave persuaded the Editor to allot to me, week byaveek, half a page or a page of his paper. Thisawill be ruled in such a manner that the haulier may thereon enter up his actual costs. There will be accommodation on the sheet for him to complete a week's entries, so that for a time, at least, he will be able to keep his accounts an that page of The Commercial Molar without the need to invest in any account books at all. Readers must understand, however, that with paper and printing at their present exorbitant prices, this concession on the part of the Editor is a real
and substantial gift. It can only be maintained if there are definite indication S that it is of some value to readers, I shall, therefore, ask them, from time to time, to return to me, for inspection and criticism, these sample sheets when duly completed. They may rely upon their communications being treated in confidence, and on the.pa.ge being returned to them, with any advice or help for which they may ask, or which I may consider to be. necessary.
What Will Have to in Recorded.
As a preliminary, we must consider, first, how many items we shall have to note in our account. If referenceibe.now made to those sheets of working costs which appeared on page 729 of the issue for January 11th, -which page I have no doubt most readers have.by them for ready reference, it will be noted that there are ten items, five, in euniection with running costs and' five standing charges. It should be borne in'mind, of course, that I am dealing with the actual working costs of the machine itself and not with the organization-expenses or establishment charges. Those ten items ,are:—Fuel, Lubricants, Tyres, Maintenance, and Depreciation, which are entered au morning costs, and Licence Duty, Wages, Rent and Rates, Insurance and Interest— these are the standing charges. Of the ten, only three call for much accounting—they are the Fuel, Lubriaants, and Maintenance costs. Both fuel and lubricants have to be proyided daily in order to keep the machine running. Maintenance, as I have before pointed out, refers.to a-g'oodirnany things ; it covers the,supply,of oil and wick for lamps, or, where elec.trio lighting is used, bulb.s.and battery renewals. It covers'the'provision of cleaning rags,•parafan, polishing materials and other sundry •items of that kind. It also provides for such parts as an occasional sparking plug, la.mp,glass, hub-cap grease cover, and similar things of that kind which, as every user knows, fire, required from time to time -with eventthe best-behaved lorry in the hands of the most intelligent of operators. There will1 therefore, be the need for daily record of the provision of these items. Entries under theother seven headings will not be anything like se frequent, as a little consideration will show. I will take-them in order, and explain. Tyres, in the case of the solid-tyred vehicle, may not require renewal oftener than once a year ;, oc, at the most, once every six months—the period depending upon the weekly mileage covered by the machine. If pneumaticsare used, the records will be more frequent ; but, even there, it will not be a matter' even of weekly noting—possibly once -a month on the average will be sufficient. Depreciation will he entered once a.week, depending en the miles covered and they may be either according to the amount given in the tables to which I refer, or may be calculated definitely in each individual case, accerding to a method which I shall indicate in the course of thin series of articles,
The remaining five items are all standing charges, and are therefore of known amount, being either paid definitely each week, or year, and can therefore be entered as a matter of form each week.
This, however, is not all, In order that a complete record of the work of the lorry may be kept, it is necessary to have some information as to. the mileage which it has run and the loads which it has carried throughout each week. Provision Will therefore have to be made on our forms for the registration of these items. The date of the inolusion of the form will he ammunced. THE SKOTCH.