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HOW TO DEAL WITH OVERHEADS.
30th April 1937, Page 97
30th April 1937
Page 97
Page 97, 30th April 1937
— HOW TO DEAL WITH OVERHEADS.
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"We operate a number of lorries on general haulage. We are in the habit of accounting, in respect of each vehicle, for running costs, including fuel, lubricants, tyres, maintenance and depreciation, and standing charges, namely, rent and rates, insurance, interest, wages and tax, but have not been able to decide upon a method of allocating depot and general overheads.'
The most practical way of dealing with overheads in the case of a fleet is to total them, apportioning a figure to each vehicle according to capacity. •