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Cost accounting for delivery routes: km, time and labour costs
Practical models to compute cost per delivery for SMEs. Combine vehicle km costs, driving time and labour, plus a worked example.
Quick answer
Short answer: Compute cost per delivery by adding vehicle cost per km, driving‑time costs and apportioned labour costs. For Swiss SMEs a simple model with fixed vehicle cost, variable km rate, hourly wage plus loading/unloading time and a buffer for delays works well.
1. What is the goal of route cost accounting?
The goal is to know the true cost per delivery. That lets you set prices, check profitability and optimise routes. For Swiss SMEs keep models simple and repeatable. Clear figures help when negotiating contracts and planning operations.
2. Three basic cost components
Kilometre costs: Fuel, tyres, maintenance and depreciation. Use a single per‑km rate or separate items. Driving time costs: Time spent behind the wheel, including traffic and breaks. Labour costs: Gross wage plus employer social contributions and holiday loadings allocated per delivery. Sum the components for a route and divide by the number of stops.
3. Model A — Simple cost‑per‑delivery calculator (SME friendly)
Formula: Cost per delivery = (Total km × km rate + Total hours × hourly wage + fixed incidental costs) ÷ number of deliveries. Example: km rate CHF 0.70/km, hourly wage CHF 28/h, incidental costs CHF 30/day. For a route with 120 km, 6 hours and 40 deliveries: (120×0.70 + 6×28 + 30) ÷ 40 = (84 + 168 + 30) ÷ 40 = CHF 7.05 per delivery.
4. Model B — Detailed with loading time and waiting buffer
Extended formula: Cost per delivery = (km×km rate + driving time×hourly wage + (deliveries×loading time×hourly wage) + waiting buffer + fixed costs) ÷ deliveries. Loading/unloading is charged per stop (e.g. 5 minutes). A waiting buffer covers unforeseen delays. Use this when stops are many or waiting is common.
5. Practical data collection in Switzerland
Measure for two weeks: kilometres driven, start/stop times, actual loading time per stop and number of deliveries. Use simple tools: logbooks, smartphone trackers or route planners. Note the difference between urban routes (high time share) and interurban runs (higher km share).
6. Optimisation and pricing tips
Optimise routes with software, consolidate shipments and set minimum orders for distant stops. Consider surcharges for outlying areas or evening deliveries. Add a margin for administration and minor damages.
Frequently asked questions
How do I calculate realistic km costs for my vehicle?
Record fuel consumption, servicing, tyres and depreciation per year. Divide the total by annual kilometres. Many SMEs use flat rates between CHF 0.60–0.90/km depending on vehicle and use.
How should I charge for long waits or delays?
Set flat waiting charges per stop or per hour. Example: CHF 10 per 15 minutes waiting or a 25% surcharge on driving time when delays are frequent.
What software helps with data capture?
Simple logbooks, Excel templates or route planners help. Choose tools that export kilometres and stop times so you can compute reliable averages.
How do I include Swiss social contributions and holidays?
Include employer social contributions and holiday loadings into the hourly cost. Account for canton‑specific holidays when planning capacity and reserves.