Keeping Track of Vehicle Costs.
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Suggested Sheet-iorms for Commercial-motor Users.
By Geo. W. Watson, M.I.Mech.E., One of the first rules in business is to record with accuracy all outgoings and incomings of goods, cash, etc., connected with the business, but many commercial houses, whose system of accounting is so complete that they could answer, at a moment's notice, any query raised concerning their general business, are remarkably lax in their methods of checking the performances of their motor vehicles. It seems incredible that such men would neglect to keep separate accounts for their motor vehicles, just as they would for any other department of their-undertaking, and I am strongly of opinion that it is this neglect to segregate motor accounts from horse-van costs and other transport charges, that leads many users, particularly those employing light vans and pareelcars, to assume that the costs for running their motors are higher than they really are. If you ask them why they continue to use the motors, although, in their opinion, they cost more to run than horses, they will tell you that the cost is a. matter of little concern to them, because they are convinced that they get a better service, and many other advantages, which offset the imagined inerease, over the cost of running horse-vans. If they would only take the trouble to go into the matter carefully, I am sure that, in most cases, they would find that such costs are really not greater than horse-vans, whilst in some cases they are considerably lower.
Few Users Keep Costs.
Costing is a perfectly simple matter to the man who lives by buying and selling, and he should find no difficulty' whatever in evolving a -system which would give him a straightforward record of everything issued in the way of materials or expenditure for the running and repairing of each vehicle he employs. Some of our large commercial undertakings, which possess very big fleets of horse-drawn vehicles, have wonderfully complete systems for the recording of everything connected with the transporb department, but, in comparatively fewof them, is there any attempt to separate horse-van costs from motorvan costs. In these ca-sea, the costing system and transport organization were evolved long before the days of motor transport. As the design of 1110t0V9 developed, the new class of vehicle was pressed into service for transport work, and very often put into
use alongside horse-drawn vehicles and left to take its chance, under the tender mercies of a man who was steeped in prejudice. At all events, the motors generally fared very badly in the early days, and, although many big users, such as Shoolbreds, Harrods, Whiteleys, and other concerns, have taken the use of motors very seriously, it is to be regretted that comparatively few smaller users have troubled.
Suggested Forms for Use.
The need for this segregation of coits has been impressed upon me very strongly during the past two years, while I have been visiting a large number of garages in London and district, in connection with the annual Whit-Monday Parade, organized by The Commercial Motor Users Association. In a few eases, I have found that oasts are carefully kept, and from some of the various forms I have collected, I now put forward three, which I consider would be of great service in helping to get the best out of a. machine, and,. at the same time, allow the owner to know the exact financial position.
For One Day's Work.
The first of these forms is a " Driver's Daily Log Sheet." Each driver should be impressed with the necessity for his filling in one of those printed forms each day and returning it to the time-clerk. The filling-in does not call for a high standard of educa-, tion on the part of the driver, and I do not think it is too much_ to expect that he should be able to make an intelligent return each day. This form gives the ear No., either owner's No. or registration No., the date of the journey, particulars as to route, the load carried, time of starting and returning and time taken for meals, a, record of all the fuel, oil, etc.,' used for the day, a brief statement as to any accident which may have occurred during the day and the cause, and a plain answer, yes or no, to the daily query " Have you noticed any defect?" Of course, it would not always be possible for the driver to fill, in the load carried or the distance, unless the vehiele is fitted with a mileage recorder and his vehicle goes on the weighbridge each day. If the driver could not answer these questions, the information could he supplied by the despatch department to the time clerk, and if the matter be attended to each day, and
eot allowed to accumulate to the end of the week or the month, the saving of labour would be considerable. The• driver should sign this daily log, and it should be signed by the traffic manager.
Detailed Defects Easily Reported.
If there had been any defect noticed through the day's run, the driver would at once be required to make a report of same on the " Driver's Report of Defects" sheet, on which sheet every etimponent part of importance is specified, and the only writing required of the driver would be a brief statement opposite each of the items in the proper printed column. This report should be made out by the driver at night, before he goes off duty, and handed in to the mechanic in charge, who could then give attentien to it over night or before the vehicle goes out.
The Weekly Summary.
From the " Driver's Daily Log Sheet," the '• Weekly Record Sheet," which is tire summary and analysis of the week's work, should be made out in the office. This sheet might conveniently be printed in book form or as a loase-leaf ledger, and if it is kept up to date immediate comparison of traffic charges, useful loads, number of deliveries and stops, etc., can be made, and a check be kept on loitering, etc.
The Method of a Steam Haulier.
A few years ago, I was afforded an opportunity ta examine most carefully all the details uf a kuccessfal haulage lousiness in the North of England, and one which, since the date of my visit, has developed very considerably. The owner of tls,s business commenced in a small way ; he s as entirely dependent anon the undertaking for his livelihood, sed hs •. ss keen enough to realizs that if he wished kr ..ehaaais, he must not lose track of even the smallest item of expenditure, and every justifiable charge against the vehicles wag made in his books. Apart from his other books, he keeps two analysis books, from which he can, at any time, ascertain detailed costs, either for operationsor maintenance of any one of his vehicles. Every item in the way of material or spare parts for repairs, as well as the time taken over such repairs, Is entered daily in a book kept for that purpose, and they are carried to the analysis and repair book every month. In the hope that his method of analysis may prove of use to readers of this journal, I give herewith the headings in his two books, the first of which is " Analysis of Repairs " ; this is divided into 19 columns, and a page kept for each vehicle of his fleet. I should add that in this instance the fleet is of steam wagons. The first column gives the month ending date, and right across the page are then entered in successive columns :— (2) Works charges ; (3) engine details ; (4) valve motion ; (5) boiler tubes and shell ; (6) pumps and injectors ; (7) feed union, water heater and lubricator; (8) tank and gauge fittings ; (0) wheels and tires ; (10) chains; (11) change-speed gear ; (12) axles ; (13) springs ; (14) steering gear ; (15) brakes ; 06) controlling levers, links, pins, etc. ; (17) lamps ; (18) bunkers and bodies; (19) fitters' time.
The second book gives an " Analysis of Wagon Costs " : this is also divided into columns, the first giving the month-end dates, and the others:— (2) Days running for the month ; (3) days in shed for the month ; I) total miles for the month ; (s) average miles per day ; (6) total tons carried for the month ; (7) average tons per day ; (8) total wages and road expenses for the month ; (9) average wages and expenses per day ; (10) coke for the month; (11) gear oil for the month ; (12) cylinder.. oil for the month ; (13) paraffin and cleaning oil for the month ; (14) total repairs for the month ; (15) total earnings for the month ; (16) average earnings per day ; (17) total profit (or loss) fee the month ; (18) Average profit (or loss) per day ; (19) depreciation of vehicles ; (20) depreciation of gafage tools, etc. (proportion); (21) rent, rates and lighting (proportion); (22) insurance ; i::3) table of costs for vehicle-miles; (24) total earnings per vehicle-mile.
Motor Driver's Daily Log.
No. of Car Date Particulars of Journey
Laad Tons Cwts Dor
Time started Time returned Time taken over meals Mileage during day State if any Breakdown or Accident, the Cause, and how long delayed Petrol put in tanks Coke or coal put in bunkers Lubricating Oil Gear Oil Grease
Have you noticed any defect (If so, give par
ticulars on Driver's Report form) Have all Grease Cups and Parts needing Lubrication been examined Driver's Signature .Assistant's Signature Report any mishap, with full particulars, wituesses, etc., immediately on return.
Driver's Report of Defects (Petrol Vehicle).
Name of Driver Date— - Engine:— Starting Handle Radiator Governor' Big Ends Throttle Valve and Gear Camshaft and Bearings Crankshaft and Main Bearings Valves and Setting Plugs Pump Magneto Cylinders Plungers and Guides Carburetter Base Chamber Flywheel Lubrication Water Pipes Compression Petrol Tank Bonnet Pressure and Petrol Pipes Clutch and Crearb Clutch Gearb• ix Mainshaft Gearbox Layshaft Fourth Gears Third Gears Second Gears First Gears Reverse Gears Bearings Baits Change Speed Levers and Gear Foot Brake and Carden Shaft :— Brake Drum Brake Gear Cat-dim n Shaft Bushes Cardan Shaft Covers and Heads Differential Gear and Final Drive:— Differential Bevels Main Bevels ,........ .........
Chains and Sprockets Worm Gear Back Axle Springs and Brakes : Back Brake Drum Back Brake Gear Back Springs Spring Shackles and Pins Back Axle Back Brackets and Bolts ...
Frame:—
Main Frame and Rivets Secondary Frame and Rivets Front Axle, Springs, and Steering Gear :— Front Axle Front Brackets and Baits Front Springs Spring Shackles and Pins Steering Gear ...... .