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.

