Fuel: consumption rate. Consumption rates of fuels and lubricants for a car

2024 Author: Erin Ralphs | [email protected]. Last modified: 2024-02-19 11:42

In a company where vehicles are involved, it is always necessary to take into account the cost of their operation. In the article, we will consider what expenses should be provided for fuels and lubricants (or fuels and lubricants). The consumption rate is usually calculated by a specialist who knows all the nuances.

This question became even more relevant when the prices for fuel and lubricants were rapidly pulled up. Enterprises began to master new fuel consumption rates and try to find tools to control the circulation of fuels and lubricants, as well as ways to minimize them, while maintaining the efficiency of the company.

Basics of rationing

Rationing of costs is a comparison of the costs of various fuels and lubricants with those that are actually written off. There are two technologies for this mechanism.

The first one is based on actual fuel used information. If the basic fuel consumption rates are still taken into account, then the remaining gasoline must be confirmed in detail.

The second technology is based on the standards approved by the head of the enterprise, taking into account the modelcar, its degree of wear and features of operation. Here it should also be noted that when writing off, the consumption rates established by the Ministry of Transport are also applied.

Best option

Naturally, it will be easier to apply the fuel consumption rates of the Ministry of Transport. But many companies prefer to approve their own. In the vast majority of cases, companies that use a lot of vehicles are developing their own standards. This work is far from being the easiest as it might seem at first glance.

First, the manager signs a decree on measuring fuel consumption on all available routes, taking into account different conditions.

After measurements are taken, a corresponding act is issued for each participating car.

On the basis of this, an order is issued on the fuel consumption rates within the company. The data is entered into the provision on control over the consumption of fuels and lubricants.

To avoid unnecessary questions from the tax authorities, it is necessary to confirm that the norms fixed in the accounting policy are adopted in accordance with the actual operating conditions of the transport and the condition of the vehicles used. A detailed calculation and accounting of fuel and lubricants at the enterprise is sufficient for the inspection bodies to understand that these expenses are justified. Otherwise, the standards proposed by the Ministry of Transport can be used as a base in work.

What counts?

Forin order to write off fuel and lubricants in a particular case, the consumption rate must be economically justified. Tax inspectors mean by this that the actual expense must comply with the standards that are approved in the same company. This also applies to those organizations that operate under a simplified taxation scheme.

Ministry of Transport

The Ministry of Transport, when developing the standards, took into account some features during operation.

Thus, the winter fuel consumption rate is from 5 to 20 percent, depending on the climate.

Up to 20% expected on roads in mountainous areas, depending on altitude.

On different roads with a complex plan, increased consumption can be up to 30%.

In urban conditions, there are also situations when the consumption increases up to 25%.

For frequent transport stops, 10% is provided.

When transporting heavy, large, dangerous or fragile goods, when the car is forced to move at low speed, provide for up to 35% overrun.

When the air conditioner or climate control mode is on, up to seven percent.

So that fuel consumption rates for cars are fully regulated, it is necessary to provide for various modes of their use depending on specific operating conditions.

Programs

Today, probably, when conducting any type of business, software with the appropriate specialization is used. This is especially true for those companies that seek to optimize the process in such a way thatget the best result with the least amount of effort.

So, when operating a car, accounting for fuel and lubricants at an enterprise can be done using a regular Excel program. However, to ensure the most convenient control, specialized software is required. The utilities will automate the process of receipt and consumption of fuel and lubricants for all vehicles used by the enterprise and control with maximum accuracy the deviation of actual costs from those that are included in the fuel consumption rates (Ministry of Transport or developed directly by the company).

What to do if you overspending?

Reporting will bring real benefits only when past and future indicators are compared. When establishing a specific fact of a significant excess of fuel and lubricants, the situation should be analyzed in detail. The goal is to identify the reasons that led to this result. Based on them, a decision is made on this issue.

Theft or other reason?

When the level of fuel and lubricants (consumption rate) is significantly exceeded, this does not always indicate theft. Sometimes, upon closer examination, developers come to the conclusion that it is necessary to revise the norms. For example, trucks use different amounts of fuel, depending on the state of congestion and operating conditions.

In addition, sometimes other external and internal factors need to be taken into account, for example, the features of the road used and much more.

Finding outreasons

To get to the bottom of the reason, firstly, you need the driver to write an explanatory note, where he would justify the excess of expenses. Depending on the conclusions made on the basis of the provided document, a decision is made whether to take into account the excess of fuel consumption and fuel and lubricants standards in taxation of profits, or is it still better to write off the costs at the expense of the company's own funds. If an unscrupulous expense is revealed, then, of course, it is debited directly from the driver.

Thus, companies calculate fuel and lubricants, the consumption rate of which is taken in the coupon, and then the savings or overspending are determined. Fuels and lubricants can always be written off as actual costs. However, they will be considered justified only if they do not exceed the basic fuel consumption rates established by the company or approved by the Ministry of Transport.

Debiting procedure

It is necessary to decide exactly how the purchased fuel will be accounted for. Most often, drivers themselves buy it at gas stations if necessary, for which they are specially allocated money. Then they provide an advance report of this, along with the attached receipts from gas stations.

Another option may be provided when the company enters into an agreement with a network of gas stations. Then gasoline will be paid by bank transfer. In this case, at the end of the month, detailed information will be sent on how much gasoline and at what price was dispensed on coupons or cards provided by drivers. Speciallyfor such accounting, it is sometimes advisable to open a special account.

Next, consider the policy of writing off fuels and lubricants. Most often, fuel consumption rates (Russia) involve the write-off of fuel in accounting for general business needs, as well as for production. The choice in this case depends on the type of activity of the organization, as well as on the type of transport used.

Traveling sheets

Fuel is written off on the basis of the data presented in the waybills. They are the documents that are filled out by drivers and by which it turns out whether the fuel consumption rates were observed (Ministry of Transport of the Russian Federation or those developed by the company).

The Ministry of Transport is instructed to indicate on the documents the exact route and mileage, the amount of fuel available at the start of the journey and at its end. The determined difference in parameters will show the actual consumption produced, which is then written off. This is done at cost, average price, or FIFO technology. In the latter case, the technology should be reflected in the accounting policy. It should be noted that the method is qualitatively different from how other materials are written off.

Waybills are issued for one day, shift or order. A longer period can be provided only in the case of a business trip, when the task is performed by more than one shift. However, by law, such an order is mandatory for implementation only by motor transport organizations. If the company carries out other business activities, waybills may wellbe discharged for a longer period, depending on the need. However, the period (as well as the form) of the waybill must be initially regulated by the head of the company.

Taxation

When calculating income tax, fuel and lubricants are prescribed either in material costs or in other expenses that are necessary for the maintenance of transport. The Tax Code does not prescribe the need for standardized corresponding expenses. Therefore, they may well be written off in the amount of actual costs.

At the same time, we must not forget that the costs must be justified. Therefore, for more effective control, it is recommended to use a special table that will reflect the norms.

For the same purpose, it should be specified for which item accounting will be made: for material or for others, and how exactly control over the costs of fuels and lubricants will be ensured.

Norms: apply or not apply?

When deciding whether or not to use the standards defined by the Ministry of Transport, you need to understand that they were developed for certain cars and under certain conditions. But, for example, the winter fuel consumption rate will differ significantly from the originally prescribed one. It also matters the presence of traffic lights, the need for technical stops, and so on.

Therefore, as a rule, in practice it turns out that the developed norms differ significantly from the real conditions. When low air temperature, low driving speed,for example, in city traffic jams and the need for periodic stops and many other factors, it becomes clear that the initially proposed norms will be significantly exceeded.

On the other hand, they may well be taken as a base, and their data will then be adjusted taking into account real internal and external factors of vehicle operation.

In conclusion, it can be noted that accurate accounting, which includes various conditions, for example, the winter fuel consumption rate and others, is provided by the correct documentation and workflow that are established in the company.