Vehicle cost alone cannot set a customer price. A more useful measure is cost per sound crate delivered; use crates with a delivery record as the denominator, not crates dispatched.
Formula and boundary. Cost per sound crate delivered = trip cost (currency/trip) ÷ sound crates delivered (crates/trip) = currency/crate. Define a trip as departure from the depot through return to that depot. Take fuel, tolls, driver, maintenance, cooling energy and washing from trip records. Allocate period costs such as the vehicle, insurance and equipment across the actual trips in that same period. Add returns or spoilage only when records link them to the shipment; keep product value separate from transport cost.
Fill this with your own records
| Period and route | Trips | Sound crates delivered | Fuel (currency) | Tolls (currency) | Driver (currency) | Cooling (currency) | Maintenance/wash (currency) | Returns/spoilage (currency) | Allocated period costs (currency) |
|---|---|---|---|---|---|---|---|---|---|
| Enter from invoices and trip records | Trip log | Proof of delivery | Receipts/invoices | Receipt | Payroll or trip record | Meter or fuel log | Invoice | Returns log | Accounts record |
Add the cost rows, then divide by sound crates delivered. Keep route and measurement period consistent. Do not count an empty return, waiting time or equipment depreciation twice if it is already in another line. The result changes with actual fill and delivery counts, so compare it with your own trip records.
