Compare revenue with actual capacity used
A full schedule can conceal poor margins caused by empty kilometres, waiting, tolls or additional labour. Start with reliable cost categories that materially affect each journey rather than an elaborate model based on unexplained assumptions.
Use the same allocation in quotes and reviews
Decide where return trips and repositioning costs belong. Apply the same method before and after the journey. Customer contracts determine whether waiting, fuel and toll surcharges can be invoiced; check that permitted charges are actually billed.
Mark provisional margins and revisit them
Toll statements, subcontracting and labour costs may arrive after revenue. Identify estimates and reconcile them at month-end. Feed significant differences back into pricing before a contract renews. A low-margin route may support a profitable return leg, but that explanation should be explicit.
Source and background: Waarom de mkb-accountant nu het verschil kan maken.
