First state the accounting period and the criteria for a completed delivery.

Formula

Cost per delivery = relevant total costs for the period / qualifying completed deliveries in that same period.

Cost ledger

  • Asset and finance allocation
  • Maintenance, parts, washing
  • Energy and empty returns
  • Loss, labour, rework

Review the result

The denominator is not purchased units. Match delivery counts and period costs to the same scope; review delays and failed cycles separately.