the costing column Basic records
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• The precise cost of operating commercial vehicle today can seldom, if eve be obtained. To attempt to achieve a standal of precise cost would need the scientil resources of a research team.
Much more to the point for road transpc operators is the fact that a standard of costir sufficiently high to meet all their requirernen can be readily achieved by keeping a relative simple set of records. But it remains simp only if it is kept up to date.
This condition in turn requires that cc records are made up at frequent intervals. initial period of a week is recommended r the most suitable base period on which I build a costing system for commercial vehic operation.
Putting theory into practice an operat: must start with the basic record—the driver record form or log sheet.
Section 98 of the Transport Act 1968 la: down the statutory requirements for tt new-style driver's records. Operator however, may still choose whether they u: daily or weekly sheets. Likewise, they cc choose to record any information on them addition to the statutory record of hours duty, driving and rest.
Many operators already choose—and continue to choose—to work on the basis daily log sheets. By so doing sheets cc likewise be checked daily assuming vehicll return to their home base each night.
Variation to this pattern will be necessary vehicles are away for one Or more nigh during the week. But the fact that the bat record is a daily one facilitates a flexibility procedure which is essential in all aspects successful road transport operation.
At feast some information in addition drivers' hours needs to be given on ti drivers' daily log sheet if they are to form ti basis of an operational and costing reco system. These include details of the loar carried, journeys made, mileage run and fu used.
It would also be convenient to provir space on the reverse side of the daily k sheet for entering details of any, delay breakdowns or tyre changes. Although suc occurrences will normally only aril occasionally, they will have costir implications when they do.
Because the drivers log sheet is the bas operational record it has more than or function.
It is the starting point for the engineerir department's records—the expenditure sic of road transport operation.
It is also the traffic department's lir between receipt of a customers instruction perform a particular transport service and i completion—the revenue side of tt business.
This inherent interrelation betwee engineering and traffic is reflected in tt completion of a driver's log sheet. It reflected again when engineering expenditu is compared with traffic revenue to reveal tt overall profitability or efficiency of ti operation.