FUEL: The rate of consumption. Norms of consumption of fuel and lubricants for cars

In the company where the vehicles are involved, it is always necessary to take into account the costs of their operation. In the article we will consider what expenses should be provided for fuel and lubricants (or fuel and lubricants). The rate of consumption is usually calculated by a specialist who knows all the nuances.

This issue became even more urgent when prices for fuels were rapidly rising. Enterprises began to develop new fuel consumption rates and try to find tools to control the turnover of fuels and lubricants, as well as the ability to minimize them, while maintaining the efficiency of the company.

Basic Valuation

Rationing costs is a comparison of costs for different fuels and lubricants with those that are actually written off. There are two technologies for this mechanism.

The first is based on information about the fuel used after the fact. If, however, the basic norms of fuel consumption are taken into account , the remains of gasoline should be confirmed in detail.

The second technology is based on the norms that the head of the enterprise approved, taking into account the model of the car, its degree of wear and its operational features. Here it should also be noted that when the write-off is applied rates of discharge established by the Ministry of Transport.

The best option

Naturally, it will be easier to apply fuel consumption norms to the Ministry of Transport. But many companies prefer to assert their own. In the overwhelming majority of cases, the development of their standards are handled by companies, where many vehicles are used. This work is far from the simplest, as it may seem at first glance.

First, the head signs a decree on the measurement of fuel consumption on all available routes, taking into account different conditions.

After the measurements are taken for each participating car, an appropriate act is drawn up.

Based on this, an order is issued on fuel consumption rates within the company. The data is entered in the regulation on the control of the consumption of fuels and lubricants.

To ensure that there are no unnecessary questions on the part of the tax authorities, it is necessary to confirm that the norms fixed in the accounting policy are adopted in accordance with the real operating conditions of the transport and the condition of the used vehicles. Detailed calculation and accounting of petroleum products at the enterprise is sufficient to ensure that the inspection bodies understand that these expenses are justified. In other respects, the norms proposed by the Ministry of Transport can be used in the work as a base.

What is considered?

In order to write off a fuel in a particular case, the rate of consumption should be justified economically. Tax inspectors mean by this that the actual expense should correspond to those norms that are approved in the same company. This applies in particular to those organizations that work under a simplified taxation scheme.

Ministry of Transport

In the Ministry of Transport, when developing the standards, some features were taken into account in the operation.

So, the winter rate of fuel consumption is from 5 to 20 percent depending on the climate.

On roads in the highlands it is assumed to be up to 20%, depending on the altitude above sea level.

On different roads with a complex plan, the increased flow can be up to 30%.

In the conditions of the city, there are also situations when the consumption increases to 25%.

At frequent stops of transport it is provided 10%.

When transporting heavy, large, dangerous or fragile loads, when the car is forced to move at low speed, it provides up to 35% overspending.

When the air conditioner is operating or the "climate control" mode is up to seven percent.

So that the fuel consumption rates for cars are fully regulated, it is necessary to provide for different modes of their application depending on the specific operating conditions.

Programs

Today, probably, when conducting any type of business, software with the appropriate specialization is used. This is especially true for those companies that seek to optimize the process in such a way as to obtain the best result with minimal effort.

So, while operating a car, fuel can be registered in the enterprise using the usual Exel program. However, to provide the most convenient control, specialized software will be required. The utilities will allow to automate the process of receipt and consumption of fuel for all vehicles used by the enterprise and to control with a maximum accuracy the deviations of actual costs from those that are included in the fuel consumption rates (Ministry of Transport or developed directly in the company).

What to do with overspending?

Reporting will bring real benefits only when the previous and future indicators are compared. When establishing the concrete fact of a significant excess of fuel, the situation should be analyzed in detail. The goal is to identify the reasons that led to this result. On their basis, and a decision is made on this issue.

Theft or other reason?

When the level of fuel (consumption rate) is significantly exceeded, this does not always indicate a theft. Sometimes, with detailed consideration, the developers come to the conclusion that it is necessary to revise the norms. For example, trucks spend a different amount of fuel, depending on the state of congestion and working conditions.

In addition, sometimes other external and internal factors need to be taken into account, for example, the peculiarities of the used road and much more.

Clarification of the cause

To get to the bottom of the reason, first, it is necessary that the driver write an explanatory where to justify the excess of expenses. Depending on the conclusions made on the basis of the submitted document, it is decided whether to take into account the fuel consumption and fuel prices in excess of the taxation of profits, or it is better to write off the costs at the expense of the company's own funds. If an unscrupulous expense is identified, it is, of course, written off directly from the driver.

Thus, companies calculate fuel, the rate of which is taken in the coupon, and further determines the savings or overruns. Fuel and lubricants can always be written off as actual costs. However, they will be considered justified only if they do not exceed the basic norms of fuel consumption established by the company or approved by the Ministry of Transport.

How to write off

It is necessary to decide exactly how the purchased fuel will be accounted for. Most often, drivers themselves buy it at gas stations if necessary, for which they are specifically allocated money. Then they provide an advance report of this together with the attached checks from gas stations.

Another option may be provided when the company enters into an agreement with a network of petrol stations. Then gasoline will be paid by bank transfer. In this case, at the end of the month, detailed information will be sent on how much petrol and at what price was released on the coupons or cards provided by drivers. Especially for such an account it is sometimes advisable to open a special account.

Next, you should think over the policy of writing off fuels and lubricants. Most often, fuel consumption rates (Russia) assume fuel write-off in accounting for general economic needs, and also for production. The choice in this case depends on the type of activity of the organization, as well as on the type of transport used.

Waybills

The fuel is written off on the basis of the data presented in the waybills. They are the documents that are filled by drivers and for which it is found out whether the fuel consumption rates (Ministry of Transport of the Russian Federation or those developed by the company) were observed.

The Ministry of Transport is required to indicate on the documents the exact route and mileage, the amount of fuel available at the time of the start of the journey and at its end. The determined difference in parameters will show the actual actual consumption, which is then written off. This is done at cost, average price or FIFO technology. In the latter case, the technology should be reflected in the accounting policy. It should be noted that the method is qualitatively different from how other materials are written off.

The travel sheets are issued for one day, change or order. A longer period can be provided only in case of a business trip, when the job is performed more than one shift. However, by law such a requirement is mandatory for performance only by road transport organizations. If the company carries out other entrepreneurial activities, the travel sheets may well be issued for a longer period, depending on the need. However, the period (as well as the form) of the travel list must be initially regulated by the head of the company.

Taxation

When calculating the profit tax, the fuel is prescribed either in material costs or in other expenses that are necessary for transport maintenance. The Tax Code does not prescribe the need for normalized related expenses. Therefore, they may well be written off in the amount of actual costs.

At the same time, we must not forget that costs should be justified. Therefore, for more effective control it is recommended to use a special table in which the norms will be reflected.

For the same purpose, it should be prescribed which item will be accounted for: material or other, and how exactly control over the costs of fuel and lubricants will be ensured.

Norms: to apply or not to apply?

When deciding whether or not to use the norms defined by the Ministry of Transport, it must be understood that they were developed for certain cars and under certain conditions. But, for example, the winter rate of fuel consumption will differ significantly from that prescribed initially. Also, the presence of traffic lights, the need for technical stops and so on matters.

Therefore, as a rule, in practice it turns out that the developed norms are significantly different from the real conditions. When low air temperature is taken into account, low speed of driving, for example, in urban traffic jams and the need for periodic stops and many other factors, it becomes clear that the initially proposed norms will be significantly exceeded.

On the other hand, they may well be taken as base, and their data will then be adjusted taking into account the actual internal and external factors of vehicle operation.

In conclusion, it can be noted that accurate accounting, which includes different conditions, for example, the winter rate of fuel consumption and other, are provided by the correct documentation and document management that are installed in the company.