General characteristics of the vehicle fleet. Economic justification for the “Voucher” for income tax

Today, many enterprises have their own fleet of vehicles, which are used to transport industrial and other goods. At the same time, maintaining and operating a vehicle fleet requires constant costs. If the vehicle fleet includes a large number of pieces of equipment, then the total operating costs can amount to a fairly round sum, which leads to the collection of reserves and cost savings.

Despite the number of advantages that cars always at hand provide, there are also quite a few difficulties associated with their maintenance.

To maintain the smooth operation of the vehicle fleet, it becomes necessary to hire a large number of personnel: drivers, mechanics, car mechanics for regular maintenance, medical workers to conduct pre-trip and post-trip medical examinations of drivers. Drivers usually occupy a small place in the company's staff, unless it is a specialized transport company. So, for example, in companies providing taxi services, the number of drivers can reach up to one and a half thousand. Taking into account the specifics of the work performed, drivers often require increased attention from the management of the organization, citing the fact that their activities are associated with a source of increased danger.

In order to ensure the uninterrupted operation of all vehicles and their maintenance in technically sound condition, their constant maintenance and regular and timely replacement of worn out parts are required. In order to reduce costs, it is more profitable to purchase parts at a wholesale warehouse or from large suppliers. A good and extremely convenient option is to have your own repair base, but this also leads to the need to create a separate unit. If your company's vehicle fleet does not exceed 50 cars, then it is more advisable to resort to the services of third-party service stations. To control the quality of work at these stations, you will only need to have your own mechanics on staff, who will accept already serviced cars and send faulty ones for repair. As mentioned earlier, your own corporate vehicle fleet is a very convenient, but also quite troublesome unit of an organization. In order to competently organize the work of a vehicle fleet, the best way is to use an automated system that can solve all the main tasks - organization, work planning, control and analysis of activities.

Before Alexander Ilyin, Director for the administrative and economic part of a medium-sized Russian company (sales and installation of ventilation equipment), last fall they set the task: to create an “acceleration” (for sales managers and servicemen) and a “mid-managerial” part of the corporate fleet. A total of 15 cars were required. After a meticulous study of the market offer, Renault Megane was chosen for the first (category B; Mr. Ilyin says that if the choice was made now, the Ford Focus would be the undisputed favorite), and in category C, in the fight against Peugeot 406 and VW Passat, Nissan Primera won .

The next step was choosing a financing method. The first option was purchasing on credit, the second was operating leasing. It differs from financial in the uniformity of payments, the absence of an obligation to buy the car at the end of the lease term (two to three years) and a certain set of additional services from the lessor (most often this includes maintenance, communication with the traffic police and insurers, roadside assistance, obtaining “replacement” ones) cars instead of those being repaired, sometimes the services of a driver). Large rental companies and some leasing companies provide operational leasing services.

Alexander Ilyin:“Meticulous calculations showed that for a Nissan we would pay $430 more per month for leasing, and for a Renault - about $300. Believe me, I didn’t save on anything, I planned to do everything solidly, at the same level. And I didn’t forget anything: not even a complete insurance, neither maintenance with repairs, including post-warranty, nor parking with a wash. We took into account taxes, depreciation and interest on the loan. In the case of leasing for one Nissan, for example, we would have overpaid $5,160 per year, and in total for all cars - $61. 800"

Mr. Ilyin considered this difference more than enough not to think about the choice. Of course, it is better to buy your own cars. He expressed his attitude towards landlords’ promises to free them from worries about maintenance, insurance and the like: “They forget, walk around and are rude everywhere. These are Russian staff of a Russian company, miracles don’t happen.” It turned out, however, that during the calculations he himself forgot something - about the expenditure of his own time on monitoring the operation of the vehicle fleet. But he believes that they are small - a few days a month.

Who's to blame
So, it costs the company less to own a fleet of vehicles. However, the problems that arise when managing corporate transport can more than offset these savings.

The problems are largely the same. It’s rare that the “head of the transport department” - and this role is often played part-time by one of the deputy chiefs or an office manager - will not complain about the drivers. For example, being “planted” at a rate, they begin to actively work to the left or endlessly repair the car. Attempts to build a motivation system aimed at the final result bring little results - drivers often attribute the time worked and mileage.

The most popular way today among small companies to achieve efficient operation of their fleet is to hire drivers to drive their own cars. The number of breakdowns begins to approach zero, and this is perhaps the cheapest option for creating your own garage (it allows you to save up to a third of costs). But the more you save, the less attractive your “motorcade” looks. With inevitable inevitability, the fleet takes on an appearance that can only evoke pity among customers. “Drivers with their cars are trying to save money by buying completely “killed” and almost worthless cars, and using them to the last possible extent,” says the manager of a small company that delivers drinking water.

Another serious set of problems is discovered when the fleet grows and the position of transport manager appears. Experts paint a portrait of a typical representative of this profession as follows: a former driver who, thanks to his personal qualities, rose above the crowd and became the “head of the transport department.” The professionalism of such managers is of a very special kind. They are well aware that Sergey Zaitsev, Rekanz, a fleet maintenance manager, calls it “birthmarks of the old system.” They master the art of giving bribes and receiving kickbacks for the “correct” choice of a car dealership, insurer and car service center. Moreover, their clan is very strong; even in large multinational companies with world-famous names, vehicle fleets are often headed by these guys. That is why the costs of transport for the giants of world business often exceed all reasonable limits.

What to do
As is often the case in management (in this case, fleet management - corporate fleet management), there are no miracle cures for solving all problems. But the systematic use of not particularly sophisticated methods will most likely give good results. One of the correct and fairly universal steps is to establish a cost accounting system. At the same time, you need to understand that the current accounting system will not help here. If the introduction of a comprehensive budgeting system is not planned at the enterprise in the near future, then programs specifically designed for calculating vehicle fleet costs will be quite useful. A sufficient number of such products can already be found on the market. Among them, for example, are the programs of the companies Rekanz and Ining Business Soft. The first of them, for example, allows you to receive a lot of reports, including vehicle downtime for a certain period of time, costs for every 100 kilometers driven and for a specific traffic accident. After all, in addition to material costs, there are also “virtual” ones (the same downtime and the amount of time spent on organizing the work of the vehicle fleet), and their analysis can provide a lot of information.

The introduction of an accounting system will also work to strengthen discipline. It is worth taking time to develop a motivation system. There is simply no methodology for all occasions; each time it will have to be developed individually.

The fight against kickbacks when choosing service providers is also possible. There are two main principles: openness of information on the evaluation of a particular proposal (a well-functioning accounting system will help here) and regular holding of tenders. The tender principle does not mean that the choice must be made from a dozen suppliers - whether we are talking about a specific car model, insurance policy, type of fuel or car service. The optimal choice would be between two competing organizations. True, such a tender, according to Sergei Zaitsev, is difficult to organize if the company has less than ten machines - the interest of suppliers in you will be minimal.

Good decision
Now let’s consider the option of optimizing transport costs using outsourcing. Although the company we described rejected it, perhaps quite rightly, the idea behind it is simple and obvious. As the manager of the Rolf company says: Matthew Donnelly“Do what you do best, and then you will make the least mistakes.”

In Russia, such services are still largely an experiment. Ilya Kryukov, CEO of Delta rent-a-car, believes that so far in all of Russia about 200 cars are used under similar contracts (experts call them full service contracts). According to Oksana Evtushevskaya, head of the credit department of the leasing company Delta Leasing (has no relation to Delta rent-a-car), active conversations among professionals about the possibility of providing such a service arose about a year ago. The reason is serious demand from large Western companies. Even auto giants have noticed the trend. For example, Volkswagen pays serious attention to the fleet program (special support for contracts with corporate clients).

When outsourcing of transport functions in Russia began in earnest, it turned out that there was too little adequate information about the possible cost of such services. It is clear that the cost of operating cars in Europe and the USA is less than in Russia, but there were no exact statistics. The lack of information has not yet been filled. For example, professionals know that the accident rate of a leased corporate fleet is approximately three to four times higher than the accident rate of personally owned vehicles. Without seriously studying this problem, it is very difficult to calculate the price of operational leasing services.

The underdevelopment of infrastructure also hinders. According to Victoria Kruchinina, head of the Rolf-Prokat company, a serious study conducted by her employees still did not give completely correct figures. For example, Rolf-Rental has complete control over the cost of spare parts, the quality of repairs and their timing for Mitsubishi cars. For other brands that this company works with, it is impossible to guarantee the same result for various reasons.

By the way, according to Oksana Evtushevskaya, one of the Western companies with experience in working with transport outsourcing abroad asked Delta Leasing to help find a supplier of such services in Russia. The list of requirements for him was laid out on three pages in a neat font. Delta Leasing specialists have not yet found a specialized management company that would provide services of the required volume and quality. However, they are not going to give up their search, since such requests are becoming more and more common.

According to Ms. Evtushevskaya’s forecast, under the pressure of growing demand, although so far only from foreign companies, many companies will announce the introduction of such services over the next six months. And in a year it will be possible to begin summing up the first results.

So far, very few companies have real experience working under full service contracts. These are the pioneers - "Rolf-rental" and "Gema"; young but aggressive Delta rent-a-car; practicing this service in test mode "Kelvin" (a leasing company from the Rolf group of companies). Olga-Limousine and Rent-a-car Moscow announced the provision of such a service.

The proposal of the Rekanz company stands out. Having no relation to either the rental or leasing business, she offers to outsource the management of the customer’s vehicle fleet for a pre-agreed subscription fee. Rekanz's proposal primarily concerns the optimization of car service costs (the company's specialists will check the validity of repair bills, monitor the timeliness of service, and analyze fuel consumption and consumables standards).

Today, the annual fee for the services of outsourcing companies is approximately 100-120% of the cost of the car. It can be assumed that in the near future increased competition will lead to a reduction in the cost of contracts. But it is precisely the high price that Russian managers consider the disadvantage of such services. Ilya Kryukov believes that prices have room to fall. In his opinion, transport outsourcing services can be beneficial to companies with a fleet of more than ten, but less than 70 vehicles. It is clear that this market is very large. Experts are optimistic about the growth in demand for operational car leasing from Russian companies. Head of "Rekanz" Craig Curphy, who believes in the success of his business, gives the following example: “Who in the early 90s would have thought that the delivery of drinking water, which was initially perceived as a whim, could become a profitable business, a service that would be used by thousands of companies?”

Score 23-4 designed to account for the costs of maintaining and operating freight, passenger, passenger vehicles, special-purpose vehicles and work performed. The costs of operating vehicles do not include: labor costs for loaders, forwarders, and other workers involved in the transportation of goods. The costs of transporting workers to and from work at a distance of more than 3 km one way in the absence of public transport are included directly in the object for which people were transported.

There is no work in progress in the fleet. By flow rate expenses are reflected on loan– work performed, services provided at actual cost, as well as write-off of returnable materials.

The objects of cost calculation are completed t/km (for freight vehicles) and spent machine days. for all other types of transport.

The actual cost is calculated monthly. Costs for consumers are written off monthly in proportion to the volume of work performed and services provided, assessed at actual cost. When calculating cost The work of vehicles for own needs is excluded from the total scope of work, and the total cost of the vehicle fleet is reduced by the amount of returnable materials. Return materials include the cost of used oils, the cost of replacement tires suitable for retreading, the cost of fuels and lubricants consumed in excess of the limit.

Cost accounting can be carried out in the car park in 2 options:

1 option

Suitable for large vehicle fleets. To account for vehicle fleet costs, open analytical accounts:

1. Freight vehicles (flatbed vehicles, dump trucks, fuel trucks, milk tankers by brand and type of vehicle)

2. Passenger transport (by type of bus depending on the number of seats).

3. Passenger vehicles (according to modifications of passenger cars). As a rule, the costs of maintaining passenger vehicles are borne by the administrative apparatus of the enterprise.

4. Special vehicles by type (firefighters, tractors, cranes).

5. General shop expenses for the vehicle fleet.

Cost accounting for analytical accounts is carried out in the context of costing items:

· Petroleum products;

· Materials;

· Spare parts;

· Services of third parties;

· Fuel and energy for technological purposes.

2. Remuneration of drivers, drivers (basic, additional, in-kind, other payments).

· Depreciation;

· Repair;

· OS maintenance.

This item reflects the costs associated with restoring the wear of car tires (vulcanization of rubber, tread application and other costs), as well as the cost of tires when replacing worn-out tires.

5. Works and services of auxiliary production by their types.

6. Other costs. For example, the cost of workwear.

7. General shop expenses for the vehicle fleet.

General shop expenses for this item are distributed monthly in proportion to the machine days of vehicle stay at the enterprise. Within a month general shop expenses are accumulated on a separate analytical account in the context of costing items:

1. Material resources, incl.

· Production equipment;

· Wiping materials;

· Working clothes;

· Lighting and heating of garages;

· Cost of third party services.

2. Remuneration for administrative and management personnel, as well as service personnel (garage manager, dispatcher, engineer, health worker, cleaners, watchmen).

3. Insurance contributions to extra-budgetary funds.

· Depreciation;

· Repair;

· Maintenance of garage buildings and equipment;

· Costs of maintaining sheds, storage areas for vehicles and trailers;

· Contributions to the repair fund;

· Rent payments.

6. Taxes, fees, payments, land tax, property insurance, liability insurance for vehicle owners.

7. Other costs.

Actual cost per unit of work and services motor transport is calculated separately for each analytical account by dividing costs excluding the cost of returnable materials by the volume of work performed excluding self-service.

Work performed by freight vehicles is written off to consumers based on the actual cost of 1 t/km and the volume of services consumed. Work on transporting people and operating special machines is written off to consumers in proportion to the machine days worked and based on their actual cost per machine day.

Option 2

Suitable for small vehicle fleets. To account for fleet costs it is envisaged to open one analytical account as part of the 4th sub-account regardless of the brands and carrying capacity of vehicles. In this case, the costing items will not include general shop expenses for the vehicle fleet.

With this accounting option the actual cost of 1 t/km and 1 machine day is calculated in stages. Initially, the cost of returnable materials is excluded from the costs, the remaining amount is divided by the volume of work performed in machine days. For cargo work Accounting is carried out both in t/km and in machine days. The calculated actual cost of 1 machine day is multiplied by the number of machine days related to the work of freight vehicles. The resulting cost amount is then divided by the number of t/km completed.

When calculating the cost, the volume of work performed is not taken into account work on self-service of vehicles. Accounting is carried out on the basis primary documents, waybills: trucks, cars, buses, special vehicles and cranes.

Calculation of cost when distributing costs is carried out in calculation sheets. Data for each car and driver during the month are taken into account in the cumulative cost accounting sheet. The data from the accumulative sheets is summarized into a consolidated accumulative sheet with results for the day and month. The registers of analytical accounting are production report No. 83 - APK, synthetic accounting - journal order No. 10 - APK.

Postings

The procedure for reflecting return materials: D 10 K 23-4.

Tires suitable for retreading have been capitalized, used oils have been capitalized: D 10 K 23-4

The excess consumption of fuel and lubricants for the driver is written off: D 70.73 K 23-4.

6. Accounting for the costs of maintaining horse-drawn vehicles (draft animals).

23-7 “Works and services of horse-drawn transport” is intended to account for the costs of horse-drawn transport in general and by type of draft animals. Working livestock include: adult horses, camels, deer, buffalos, yaks, donkeys, sled dogs.

The costs of the 7th subaccount do not include the costs of raising young draft animals 20-2.

The debit reflects expenses, the credit reflects the output of products and write-off of services to consumers. By horse-drawn transport, work is obtained, which is measured in horse days or working days, the offspring of draft animals, and manure. There is no work in progress.

The objects of cost calculation in horse-drawn transport are the cost of a working day and offspring. Horse-drawn transport services are written off to the consumer monthly at the planned cost of 1 working day (end of the day). They can be written off at actual cost if the load on horse-drawn vehicles is uniform throughout the calendar year.

The costs of horse-drawn transport are reflected in the context of the following costing items:

1. Material resources, including:

· Animal protection products;

· Cost of feed;

· Cost of materials, wheel oils, harnesses, small equipment;

· Third party services, incl. forging, preventive and veterinary services.

Feed produced in-house for the current year is valued at the planned cost without adjustment at the end of the year to the actual cost.

2. Remuneration (basic, additional, in-kind, other payments) for grooms and other workers involved in the care and maintenance of livestock. OT does not apply to workers engaged in horse-drawn manual labor.

3. Insurance contributions to extra-budgetary funds.

· Depreciation of draft animals, stables, and other equipment;

· Repair of buildings, structures;

· OS maintenance;

5. Works and services of auxiliary production by type.

6. Other costs.

To determine the actual cost of 1 working day (1 horse day), monthly costs for horse-drawn transport minus the cost of offspring, manure, and other by-products (horse hair) are divided by the number of horse days or working days worked, not including days for self-service. By-products: horse hair, wool, shedding are valued at selling prices, manure is valued based on the actual costs of its cleaning, storage, cost of bedding, the amount of depreciation of the operating system for manure removal and depreciation of manure storage facilities.

The offspring of horses is estimated based on the cost of 60 days of feed for maintaining an adult animal (120 days for camels). To calculate the cost of 1 feed day, the cost of maintaining draft animals without the cost of by-products is divided by the total number of feed days. The total number of feeding days is determined by multiplying the average annual number of draft animals by the number of calendar days per year.

Accounting for completed work is kept in the “registration sheet for labor and completed work”, receipt of offspring in the “act of posting of offspring” (drawn up at the age of 1 day). Cost accounting is carried out on the basis of primary documents, information from the accumulative sheet of Form 301 - APK is systematized, the data is transferred to production report No. 83 - APK. The registers of synthetic accounting are journal order No. 10 - APK. Costs are calculated on cost sheets at the end of the year.

The offspring was registered: D 11 K 23-7

Manure received: D 10 K 23-7

Horse hair, wool, shedding is registered: D 43 K 23-7

1. Characteristics of a motor transport enterprise

JSC "ATP-7" and its vehicle fleet

1.1 Brief information about the enterprise OJSC "ATP-7"

OJSC "ATP-7" is located in the south-eastern part of the Rostov region in the city of Salsk at 1 km. Novo-Egorlykskoe highway. The distance from the regional center is 180 km.

The enterprise is located in a temperate climate zone, the road network is represented by asphalt and asphalt concrete roads that connect all settlements, as well as production centers of the region. A railway passes through the city of Salsk, the station of which serves as the main loading and unloading point. There are also two elevators, a dairy plant and other agricultural products processing enterprises.

From an environmental point of view, the enterprise poses a serious threat to the environment, since its activities are accompanied by the generation of large amounts of industrial waste. The most dangerous in this regard are: used oils and lubricants, technical fluids, wastewater from vehicle washing, used car tires and batteries, waste paints. About 70% of the waste generated during the production process is secondary raw materials that must be collected and used.

The total area occupied by the enterprise is 62106 m2.

ATP-7 OJSC employs people, including:

Repair area and auxiliary workers - 5;

Engineering and technical workers and employees - 4;

Drivers - 17.

A motor transport company performs the following functions of transporting goods and passengers, as well as providing repairs:

1. Freight transport:

The fleet of motor transport enterprises transports goods on a contractual basis. Mainly transportation of goods from agricultural enterprises in the Salsk region.

1.2 Analysis of the production and economic activities of the enterprise OJSC "ATP-7"

The analysis of production and economic activities was carried out on the basis of data from the enterprise’s annual reports for the last three years (2004, 2005, 2006), presented in Table 1.1. The dynamics of changes in indicators are shown in Table 1.2.

Analysis of the indicators of production and economic activity of OJSC "ATP-7" (Table 1.1.), and the dynamics of their changes (Table 1.2.), allows us to draw the following conclusions: the number of employees at the enterprise in 2006 decreased by 11% compared to 2005 with a simultaneous increase in wages by 16%, which ensures that the enterprise has a workforce that is necessary and interested in the results of its work. Cargo turnover at the enterprise was reduced in 2005, but in 2006 its growth was observed with an increase in the volume of cargo transportation.

Table 1.1. Main indicators of production and economic activities of OJSC "ATP-7"

The technical readiness coefficient is characterized by low indicators associated with the age composition of the company’s vehicle fleet with an average service life of more than 10 years, which in turn leads to an increase in the cost of its maintenance.

Table 1.2. Dynamics of changes in indicators of production and economic activity of the enterprise OJSC "ATP-7".

Despite the significant wear and tear of the rolling stock, the enterprise's income has a steady upward trend, and according to financial and economic indicators, ATP-7 OJSC is one of the most stable operating enterprises in the Rostov region. OJSC "ATP-7" provides more than 50% of cargo transportation services in the Salsk region of the total volume of transportation in the region and is a large budget-generating enterprise in the region, providing more than 3 million rubles of annual tax revenue to budgets of all levels.

1.3 Characteristics of the vehicle fleet of OJSC ATP-7

1.3.1 General characteristics of ATP-7 OJSC

The motor transport enterprise occupies an area of ​​62,106 m2, fenced with a permanent fence with one entrance gate. On its territory there are the following buildings and structures: an administrative building, two dispensaries for carrying out maintenance and minor repairs, repair boxes, warehouses for spare parts and repair stock, premises for motor, welding, carpentry, electrical engineering, vulcanization, straightening, aggregate, battery , a copper shop and a fuel equipment repair shop, as well as a control and technical point building, an open parking lot for trucks, and a vehicle wash.

The administrative building has two floors with a total area of ​​143 sq. m. m., on the ground floor there is a control center, a safety room, a canteen, a medical and control center, a cloakroom, and a toilet. On the second floor there are offices of management and engineering workers, training and assembly halls, accounting and legal departments.

1.3.2 Personnel composition of OJSC ATP-7

To work on vehicles, the company has 17 drivers of different classes and work experience.

Composition of drivers by class:

1st class drivers – 10 people;

2nd class drivers – 5 people;

3rd class drivers – 2 people.

Composition of drivers by length of service:

Up to 3 years – 3 people;

From 3 to 5 years – 2 people;

Over 5 years – 12 people.

An analysis of the driving force shows that 59% of drivers have 1st class, and 70% of those working with more than 5 years of experience allow us to talk about an established team and a good moral environment in it.

1.3.3 Analysis of the production activities of the vehicle fleet of OJSC ATP-7

The quantitative composition of the vehicle fleet of OJSC "ATP-7" is represented by 35 units of rolling stock, of which trucks - 32 units, cars - 3 units.

Structure of the fleet's rolling stock by car brand:

Vehicles based on KamAZ (KAMAZ-5320; KamAZ-5511, KamAZ-5410, KamAZ-53202, KamAZ-55102), total - 25 units;

Cars based on MAZ (MAZ-5549), total – 1 piece;

Cars based on GAZ (GAZ-53), total – 6 units;

GAZ passenger cars (GAZ-31029; GAZ-3110), total – 2 units;

VAZ passenger cars (VAZ-2108), total – 1 pc.

The most important characteristic of an enterprise's vehicle fleet is the age of the rolling stock.

Table 1.3. Age composition of the vehicle fleet

Organization of vehicle maintenance in

JSC "ATP-7"

Maintenance at JSC ATP-7 is carried out in the following sequence:

Before leaving the park, the mechanic checks the technical condition of the vehicle, puts a stamp on the waybill and warns the driver that at the end of the shift the car must undergo ETO, and, if necessary, a numbered inspection (the maintenance schedule is located at the checkpoint);

Diagnosis of the technical condition of the enterprise is not carried out due to the lack of necessary equipment and diagnostic tools;

Upon returning from the line at the end of the shift, cleaning and washing work is carried out, and the cars are sent to the waiting area;

In accordance with a certain sequence, cars are installed at maintenance posts, where they are serviced according to technological maps;

Upon completion of the work, a corresponding note is made in the log, and the car is installed in its storage location.

The high costs of maintenance and repair work are associated with their insufficient organization.

Increasing the organization of maintenance and repair work, reducing the labor intensity of work, equipping workplaces with high-performance equipment and, as a consequence, a sharp increase in the level of mechanization of production processes for maintenance and repair of rolling stock should be considered as one of the main directions for reconstructing the repair and production base of the ATP.

1.4 Justification of the need to improve the organization of technical operation of rolling stock at OJSC "ATP-7"

The analysis of the indicators of production and economic activity of a motor transport enterprise, carried out in the previous sections, shows that one of the reasons reducing the profitability of the enterprise is the poor organization of the technical operation of rolling stock, namely the maintenance and repair of the fleet.

The disadvantages of the vehicle fleet include the heterogeneity of its brand composition. Thus, for 32 units of rolling stock there are 2 brands and modifications of vehicles, which negatively affects the organization of maintenance and repair, and therefore the efficiency of using the fleet.

Repair of rolling stock is carried out in the enterprise's repair bays equipped with inspection ditches. The enterprise does not have equipped maintenance and diagnostic stations, so labor costs for routine repairs are quite high.

The lack of an organized preventative maintenance and repair system also leads to an increase in these costs and a decrease in the efficiency of fleet use.

Considering that the costs of routine repairs, spare parts and fuels and lubricants increase even more with the aging of the fleet, it is simply necessary to reconstruct the garage with the introduction of a scheduled preventive maintenance system with diagnostic elements to maintain the rolling stock of the enterprise in a technically sound and efficient condition.

Based on the fact that the main emphasis in the work of the enterprise is on the transportation of goods, it is necessary, first of all, to provide for the organization and material support for the maintenance and repair of KamAZ vehicles. This is also relevant because other farms in the region do not have the technical ability to service trucks, which would make it possible to use this base to provide repair services on a commercial basis. In accordance with this, the topic of this diploma project is: “Organization of technical maintenance and repair of rolling stock of OJSC ATP-7, Salsk, Rostov region.”

Mechanic vehicle fleet. On ATP regularly...

In order to tighten control over the costs of fuel and lubricants and wages for drivers, ensure the receipt of objective reporting data on these costs, and eliminate the possibility of any fraud, a transport monitoring system can be introduced. This guarantees cost reduction, and the new equipment will soon pay for itself.

Oksana Shevelina , Financial Director of Yuganskneftegazgeofizika LLC

The Yuganskneftegazgeo-fi-zika company, which implemented the project cost reduction to maintain his fleet of vehicles, and is engaged in the exploration of oil wells. The distance from its motor depot to remote fields reaches 150-400 km. Annual costs for fuel and lubricants can reach 40 million rubles.

Since geophysical research uses radioactive and explosive substances, according to the law (dated February 14, 2009 No. 22-FZ), the company was obliged to equip the transport carrying them with the GLONASS system. Later, the idea of ​​reducing costs for fuel and lubricants and monitoring drivers and the vehicle fleet was embodied in the decision to install a satellite system on all equipment.

Implementation of a cost reduction project

There are a lot of organizations offering services for the purchase and installation of monitoring equipment. The difficulty for the customer is that, despite all the diversity, they are focused on the needs of different consumers. For example, Yuganskneftegazgeofizika refused the offer of a large cellular operator, since the functionality of the devices it offered was limited only to marking moving vehicles on the map and determining its speed. Due to its simplicity, this equipment was more suitable for city buses and trolleybuses, but not for an industrial enterprise with a large fleet and a wide region of presence. The company's wishes for monitoring systems were as follows:

• recording the time of departure of the vehicle from the territory of the base and its return;
• monitoring of travel and stationary work at the facility;
• control of time, place and volume of refilling.

In addition, a prerequisite was the ability to generate a report that would indicate the actual distance traveled and fuel consumption. Another requirement is to monitor sudden changes in fuel in the tank (to identify the facts of its drainage).

Based on the results of the preliminary tender, the company selected four organizations that submitted acceptable commercial proposals. For trial operation, we allocated four machines (one per supplier), installed equipment on them, and allocated a computer in the office for special software. An employee specially hired for these purposes was assigned to monitor the pilot project and compare fuel write-offs based on waybills and monitoring system readings. His responsibilities also included drawing up weekly reports recording identified deviations and facts of fuel drainage.

• Cost reduction: new action plan to improve operational efficiency

It is worth noting that most organizations that control their vehicle fleet in this way assign these functions to a full-time dispatcher. However, transport monitoring systems provide much more opportunities than simply stopping fuel theft. In particular, they make it possible to increase the responsibility of drivers and minimize disagreements with contractors. For example, the software of one of the winning suppliers at the first stage made it possible to generate a report on the speed of a vehicle, including the facts of exceeding a specified value for a month. And this report could be useful in practice. Yuganskneftegazgeofizika's customers are large oil companies, contracts with which specifically stipulate safety conditions, including speed limits when traveling both along the route to oil fields and throughout the facility. Violation of this regime may result in heavy fines and even termination of the contract. And if a dispute arises about the actual speed of movement, the performer can quickly check the data obtained using navigation equipment.

Another advantage of using satellite systems is labor savings. Most drivers are paid on a piece-rate basis; time on the road or at the site while waiting for work is paid at a set rate. The risk that employees may attribute hours not actually worked to themselves in work orders is great. And the devices impartially show the exact time of departure and return of the car, as well as the period of work at the site.

Testing of the devices lasted for two months. In the first month, two out of four applicants were eliminated. The first contractor failed to fix a critical glitch in its own software, and the second failed to increase the extremely low speed of the dedicated communication channel. And the final choice was influenced by a large number of positive reviews and recommendations, as well as the efficiency of technical support from one of the suppliers.

As for the cost of maintaining the satellite tracking system, during the tender the company received offers in the range of 250-600 rubles for maintaining one device per month. A monthly subscription fee is charged for each piece of equipment, so some service organizations set attractively low prices for the GLONASS device itself and its installation. But further support services, that is, the subscription fee may be several times higher than that of competitors. At the same time, it is impossible to purchase a system from one supplier and have it serviced by another - the pre-installed software will not allow you to change the contractor. In addition, many services are offered for an additional fee, which can be used at will: activation of SIM cards of a mobile operator, control of vehicle speed, preparation of reports by contractor specialists, etc. In the case of Yuganskneftegazgeofizika, in addition to the GLONASS unit itself and a GPRS module with a mobile operator SIM card, they also purchased fuel level sensors so that differences in fuel consumption could be monitored. Depending on the model of the device (number of fuel sensors), the cost varied in the range from 24 to 36 thousand rubles per unit.

According to preliminary estimates, savings on fuel and lubricants should have been about 10 percent, that is, 4 million rubles per year, and the payback period for the devices was 1 year.

First results of the cost reduction project

After concluding the contract and installing the equipment on all vehicles in the fleet, the company began the most problematic stage of implementing the GLONASS system - the initial monitoring of deviations in write-offs on waybills from instrument readings. Already in the first month of the program, serious discrepancies between “paper” and real data were revealed: drivers attributed the operating time of the car to the waybills, a larger volume of fuel was written off, and several cases of fuel being drained from tanks were revealed. As a result, as it turned out, the absolute majority (95%) of employees tried to mislead management.

In the case of mileage records, etc. the problem was solved quite simply - the waybills were not taken into account and were returned to the drivers for correction, the same thing happened when a discrepancy was discovered between the departure and return times of the transport to the base.

It is more difficult to stop fuel drainage. Having identified the fact of theft, the company can contact the police and only based on the results of the investigation and a court decision, recover damages from the driver. Of course, no one voluntarily admits to theft. But when there are more than 200 drivers in a fleet, it is difficult to bring criminal charges against almost all of them. And it’s difficult to prove theft, because the fuel is dumped at a distance of 50-350 km from the city, without witnesses. As an option, you can prevent illegal actions. Show that the company, despite the tricks of its employees, identifies every case of fraud. By the way, some drivers quit their jobs themselves, realizing that it will become impossible to drain fuel from a working vehicle.

Cost reduction and staff resistance

In the first month of operation of the GLONASS system, drivers, not understanding the principles of its operation, continued to steal fuel and lubricants. In the second, those caught stealing began to look for other ways for their fraud. For example, not adding enough fuel to the tank (immediately pouring the remainder into cans) or even refueling someone else’s vehicle, and in the waybill indicate the fact of refueling and confirm it with a receipt. In the third month, many drivers tried to disable devices, primarily fuel sensors.

Be prepared for the fact that after installing a fuel theft suppression system, car drivers will try to disable the devices. Therefore, prepare in advance for several “indicative” damage claims. As a reminder and crime prevention, it is advisable to prepare a brief description of the principles of operation of the system, as well as list possible sanctions for unlawful actions of employees, and hand such a reminder to each employee of the fleet.

Vandalism was fought with the help of Articles 232 and 233 of the Labor Code of the Russian Federation (compensation for damage), which allows the amount of damage caused to the employer to be withheld from employees’ salaries in an amount not exceeding the average monthly salary. To do this, each fact of failure of a satellite tracking device was checked by a commission with the participation of full-time specialists and representatives of the organization servicing the devices. The employee retained the right to familiarize himself with all the materials of the internal inspection and appeal the decision in the manner established by the Labor Code of the Russian Federation.

• How to reduce the costs of repair work and increase their efficiency

In conditions of long-term work at sites, when specialists are present there for several weeks, replacing each other, it is not possible to assign one or several specific drivers to all the machines. Therefore, as anti-vandal measures, the company enters into an agreement on collective (team) financial liability for damage caused (Article 245 of the Labor Code of the Russian Federation). Although, as a rule, the direct culprit, who is legally obligated to compensate the company for its losses, is determined by the team itself.

Yuganskneftegazgeofizika not only prosecutes drivers for illegal actions, but also works to prevent crimes. After installing the monitoring system, each fleet employee was given a reminder. It briefly describes the principles of its operation, lists the parameters of transport operation controlled with its help, and also reminds of administrative, and in some cases, criminal liability for intentionally causing damage to the property of an enterprise. Such memos are also issued to newly hired employees.

After several months of operation of the transport monitoring system, the results significantly exceeded the initial expectations of management: with a subscription fee of 350 rubles per car, fuel consumption savings average 12-15 percent (5.2 million rubles per year) instead of the expected 10 percent, and the project itself paid for itself in just six months, not a year.