About Us
Newsletter
Advertising
Buyer's Guide
Subscribe
Login
RSS

Search Site

Running Green
Fleet Fuel
Drivers
Regulations
Fleet Management
Truck Equipment
Truck Technology
Trucking News

Profit's Building Blocks

Published Tuesday, August 01, 2006

Financial analysts have long realized the value of activity based costing (ABC) in uncovering the various elements driving a fleet's ability to turn a profit. The concept is simple, even for those who aren't accountants. Although calculating an overall cost per mile (CPM) for a fleet by dividing total expenses by total miles loaded offers a general picture of an operation's cost structure, it's an imprecise tool at best, offering only intuitive hints about the real costs of specific lanes, freight or customers. ABC starts with variable costs tied to miles driven, but then assigns fixed expenses tied ...

To continue reading this article, please register or login – it’s quick and free…

Member Login

Email Address:

Password:

Remember me

Forgot password? Need Help?

Enter your email address below, and we'll email your password.

Email:

Are cookies enabled in your browser?

This site uses cookies and session data to keep track of your name and preferences while you're logged in. You cannot login without enabling cookies.

One Step Registration

Fill out the form below for instant access to the page you’ve requested.

Website members also receive access to our entire archive and may apply for a complimentary subscription to our print magazine.

All fields are required Personal Info

Email Address Required Must be a valid email

Password Required Passwords must match

Confirm Password Required

First Name Required

Last Name Required

Company Name Required

Job Title Required

Zip/Postal Code Required

Country Required

Fleet Owner Magazine

Yes! I wish to receive Fleet Owner Magazine for FREE
* Free to qualified subscribers only.
No thanks

Address Required

City Required

State/Province Required

Business Phone Required

If Fleet Owner launches a digital edition in the future, would you like to receive your issues in this format rather than print? (If you want to receive the digital version of the magazine, we must have your email address) Yes
No Required

How many vehicles are based at (or controlled from) this location? Show quantity by type. Required

Do any of the above vehicles have a Gross Vehicle Weight (GVW) rating of (please check YES or NO for each GVW Class): CLASS 1 & 2 — 10,000 LBS. GVW and under? YES
NO Required

CLASS 3, 4 or 5 — 10,001 to 19,500 LBS. GVW? YES
NO Required

CLASS 6 — 19,501 to 26,000 LBS. GVW? YES
NO Required

CLASS 7 — 26,001 to 33,000 LBS. GVW? YES
NO Required

CLASS 8 — 33,001 LBS. GVW or OVER? YES
NO Required

You do / do not perform vehicle maintenance at this location? Do
Do Not Required

Please indicate TYPE of company by checking ONE of the following: For-Hire Trucking Company (Common or Contract Carriers)
Food Manufacturing/Distribution (farming, ranches, beverages, dairy products, meat packing, baking, groceries, food services, etc.)
Sanitation/Recycling (Public and Private: waste removal, recycling, refuse, scrap, etc.)
Construction/Mining/Logging/Excavating (building, road construction, special trade contractors, quarrying, logging, etc.)
Manufacturing & Processing
Petroleum Processing/Marketing (wholesale, delivery service, production, pipeline, etc.)
Public Utility (gas, electric, telephone, water sewage, etc.)
Retail/Wholesale (jobbers, distributors, coal, ice, newspapers, department store, laundry, lumber yards, nurseries, etc.)
Services (tree trimming, lawn care, janitorial, towing, etc.)
Truck/Trailer Leasing
Government (federal, state, local: highway dept., police, fire, armed forces, etc.)
Bus (private line, school system, municipal transit, etc.)
Other (please specify) Other: Required

Do you recommend, specify, approve or influence the items listed below? (please check YES or NO for each of the nine items.) Replacement Parts (batteries, filters, engine parts, electrical, brakes, etc.) Yes
No Required

Vehicles (trucks, tractors, trailers, etc.) Yes
No Required

Components (engines, transmissions, axles, wheels, brakes, etc.) Yes
No Required

Fuels, Oils, Lubricants, Additives Yes
No Required

Shop Eqpt. (jacks, hoists, lifting eqpt. tools, instruments, compressors, etc.) Yes
No Required

Tires (new, retreads, tubes, etc.) Yes
No Required

Lease/Credit/Finance/Insurance Yes
No Required

Replacement Parts (batteries, filters, engine parts, electrical, brakes, etc.) Yes
No Required

Vehicles (trucks, tractors, trailers, etc.) Yes
No Required

Components (engines, transmissions, axles, wheels, brakes, etc.) Yes
No Required

Fuels, Oils, Lubricants, Additives Yes
No Required

Information Systems and Mobile Communications (computers, software, satellite or cellular systems, SMR) Yes
No Required

Shop Eqpt. (jacks, hoists, lifting eqpt. tools, instruments, compressors, etc.) Yes
No Required

Terminal Eqpt. & Services (forklifts, fuel pumps/tanks, etc.) Yes
No Required

Tires (new, retreads, tubes, etc.) Yes
No Required

What is the month of your birth?*
*In lieu of a signature, we require a unique identifier used for subscription verification purposes by our auditing bureau. January
February
March
April
May
June
July
August
September
October
November
December Required

Remember me

Submit the form for instant access to the page you've requested.