Financial control in trucking enterprises

From the point of view of organizing financial control, trucking companies have a number of features:

• A car is a special type of fixed asset , characterized by a high degree of liquidity , therefore the likelihood of abuse associated with the accounting of vehicles is high.
• A car is a complex technical unit , consisting of a large number of units and parts , each of which is also highly liquid; therefore, the role of control over ensuring the completeness of cars and the good quality of data on repairs is high .
• Cars, unlike most types of fixed assets, are operated outside the territory of the enterprise, therefore, it is difficult for drivers to be subjected to current control.
• Automobiles are more than other fixed assets subject to sudden and unpredictable failure, as they can be damaged in a traffic accident causing damage to the owner.
• The fuel consumption standards are average and often do not correspond to the actual operating conditions.
• Due to the high coefficient of thermal expansion of fuels and lubricants , during their inventory , an adjustment should be made for changes in ambient temperature.

In addition to the main control procedures covered in the article, a documentary audit , during an audit of a motor transport company, the auditor should check:

• The actual availability of cars.
• Availability of technical passports for each car (in order to avoid the presentation of previously decommissioned cars instead of those registered) , compliance with the data sheet of the numbering units.
• Assignment of vehicles to specific responsible persons - drivers.
• The completeness of vehicles. The list of components is contained in the inventory card of the vehicle. When revealing the facts of understaffing, an act is drawn up, which reflects the accounting value of the missing parts. An explanation is taken from the financially responsible person , by whose order the parts where they are used are removed.
• The procedure for writing off cars. A special commission is created by order of the head to determine the unsuitability and impossibility of further use of cars and trailers , the inefficiency of restoration repair in the organization. She conducts a full-scale technical inspection of each car scheduled for decommissioning. Wherein:
  • the reason for writing off the car is determined,
  • the possibility of further use of individual parts, assemblies, assemblies and the percentage of their suitability is determined,
  • tires and batteries are removed
  • the units, devices , accessories actually located on the vehicle are verified with the list established in the manufacturer's specifications .

Dismantling of the car is not allowed before the approval of the act for writing off by the head of the enterprise.

• The order and completeness of the posting of suitable units, assemblies and parts. Sometimes suitable components are shown as unsuitable in the sorting list. They are used to repair other vehicles, while new parts written off for repair are sold. In addition, it is necessary to check the order of posting of scrap of ferrous and non-ferrous metals ; as well as scrap of precious metals , which may be contained in certain types of batteries and in electronic components .
• Cases of premature cancellation of vehicles as a result of accidents . It is necessary to find out, through whose fault the traffic accident occurred, whether the damage was recovered (from the employee of the enterprise, a third party or an insurance company ).
• Implementation of the plan for maintenance and repair of vehicles, compliance with the actual cost of repairs to approved standards and estimates .
• Compliance with the order of spare parts for repairs.
• Organization of control over the exit of cars on the line and return to the park , the presence of downtime and idle runs.
• The state of work to ensure road safety , the application of disciplinary measures to violators of the rules of the road and the rules for operating cars.
• The procedure for issuing and issuing waybills
  • correct determination of distances (on fixed routes approved distance tables must be available),
  • the correct application of the norms of fuel consumption , lubricating oils and other process fluids, taking into account the nature of work, seasonality and other parameters,
  • correct calculation of fuel consumption depending on the distance traveled.
• Sealing car speedometers and comparing the distance traveled with the accounting data (including on the last waybills).
• The correct storage and accounting of fuel (taking into account temperature ), the correct application of the norms of natural loss of fuel and lubricants.

• Revision of fixed assets

• M.V. Melnik, A.S. Panteleev, A.L. Zvezdin. Revision and control: a textbook. - Moscow: KNORUS, 2006 .-- S. 426 - 438. - 640 p. - ISBN 978-5-85971-641-8 .
• Maloletko A.N. Control and revision: textbook. - Moscow: KNORUS, 2006 .-- S. 294 - 295. - 312 p. - ISBN 5-85971-433-5 .