Start by naming the decision: cash needed to acquire a vehicle, operating cost for a period, or a comparison between two transport arrangements. Mixing lines from these calculations in one total can count the same expenditure twice.
Build the ledger for one period
For each line, record its amount, period, measurement source and whether it is actual or forecast. For a period comparison, use only the investment allocation chosen for that period; do not add the purchase payment, loan principal and depreciation of the same investment together as costs. Record assumptions for financing cost, resale value and service life separately. This is not a tax-depreciation calculation.
| Cost line | Record to include | Check |
|---|---|---|
| Vehicle and body | Purchase/lease scope and period allocation | Do not add acquisition and allocation for one asset |
| Energy | Vehicle fuel, separate unit fuel or electricity meter | Do not add shared-tank use twice |
| Service | Invoice, work order, parts and labour | Separate service covered by a contract |
| Preparation and return | Labour, plate preparation, cleaning, empty-equipment return | Flag labour and energy already counted |
| Space and equipment | Freezer, storage, spare containers/plates | Separate investment from period use |
| Downtime | Affected trip and actual extra transport/outcome | Do not count a recovered delivery as a lost sale |
Formula: same-scope total ÷ completed trips. Period cost = investment allocation + energy + service/repair + preparation and return + space/equipment allocation + actual downtime effects. Cost per trip = period cost ÷ trips completed in that period. Show load, stops, target temperature, distance and uncompleted trips beside the denominator; a cheaper trip with less cargo or a different service level is not directly comparable. Keep actual results and forecasts in separate columns.
Measure energy for the installed arrangement. A unit with its own fuel tank, a vehicle-driven unit and electric standby need different records. Thermo King's North American V-800 description distinguishes the road compressor from electric standby. Record which mode ran and which meter or tank supplied it. If using total vehicle-tank consumption, do not add the refrigeration share again; do not switch cooling off on a loaded shipment to test consumption.
The passive arrangement in the GEBHARDT Isotec TBX document uses prepared plates. Include plate-preparation electricity, freezer capacity, labour and cleaning, spare containers/plates and empty-equipment return. Assess vehicle fuel against each arrangement's actual load and trip plan; do not assume it is equal.
For downtime, record the delivery outcome. Was the affected delivery completed by another vehicle, postponed or cancelled? For a recovered delivery, enter the incremental replacement-transport cost; do not also count the order's full revenue as lost. For cancelled work, separate costs that were avoided. Do not count product loss, returns and redelivery repeatedly for one event. For work requiring multiple temperature zones, compare the actual vehicle compartments and unit arrangement; for passive containers, define each group's temperature regime, preparation and placement in the vehicle.
