The waybill is a mandatory document for all organizations that use cars (cars, trucks, buses) in their work. The waybill must indicate the name and number of the document itself, the validity period of the sheet itself, information about the vehicle and its owner, driver. It is necessary to take these sheets into account in a special accounting journal according to an approved unified form. Further, the waybill is transferred to the accounting department of the organization so that you can write off the costs of fuel and lubricants. The accounting department must write off fuels and lubricants every month.
Instructions
Step 1
In order for the accountant to be able to correctly calculate the fuel costs, the fuel consumption and mileage of the car must be indicated in the waybill.
Step 2
vehicle operating conditions. The base rate is measured in liters per 100 kilometers of vehicle mileage.
Step 3
For a passenger car, fuel consumption can be calculated as follows:
multiply the standard fuel consumption (in liters) by the base fuel consumption rate, by the vehicle mileage (l / 100 km) and by the vehicle mileage. Next, adjust the rate using the correction factor. This correction factor allows you to increase or decrease the consumption rate based on the operating conditions of the vehicle.
Step 4
For example, in winter, the rate increases by 5-20%, it also rises when using a car in mountainous areas. There are also amendments depending on the population of cities in which the car is operated. So, in cities with a population of over one million this figure reaches 20%, and in urban-type settlements only 5%. The break-in rate of a new car or the operation of a vehicle that has undergone major repairs increases by 10%. In difficult road conditions (sand drifts, ice, etc.) The rate can be increased up to 50%. The decrease in the rate is possible when the transport operates in flat areas, outside natural zones, on public roads.
