1. Introduction

After an organization has purchased a car, the first thing that arises is the issue of accepting this property on the balance sheet and calculating depreciation. It is noteworthy that as of January 1, 2008, companies will be able to write off inexpensive cars much faster. The fact is that Law No. 216-FZ of July 24, 2007 introduced an amendment to paragraph 9 of Article 259 of the Tax Code that expanded the cost limits. Thus, a reduction factor of 0.5 will need to be applied to the depreciation rate for passenger cars costing more than 600,000 rubles, and passenger minibuses costing more than 800,000 rubles. For vehicles with a lower original cost, depreciation will be calculated in accordance with the general procedure.

According to the new rules, even those organizations that calculated depreciation “the old fashioned way” will have the right to stop applying the reduction factor in relation to the same object. That is, for already depreciable passenger cars with an original cost of 300,000 to 600,000 rubles and passenger minibuses with an initial cost of 400,000 to 800,000 rubles.

2. Operating costs

Companies that have cars on their balance sheet are forced to make a lot of expenses for their maintenance and use. Naturally, all these expenses require reflection in both tax and accounting.

The following expenses are accepted as expenses for ordinary activities in accounting (clauses 7, 8 of PBU 10/99 “Expenses of organizations”, approved by order of the Ministry of Finance dated May 6, 1999 No. 33n):

– purchase of fuels and lubricants (fuels and lubricants), that is, fuel, motor oils, technical fluids;

– maintenance and repair;

– car wash, parking, parking;

– carrying out technical inspection.

It is noteworthy that in tax accounting the listed expenses are taken into account differently. So, for example, the costs of maintenance and repair are included either in the costs associated with production and sales (subclause 2, clause 1, Article 253), or in the composition of others as the costs of repairing fixed assets (Article 260 of the Tax Code).

The purchase of fuel and lubricants, depending on the purpose of the vehicle, should be classified either as material expenses (subclause 5, clause 1, article 254 of the Tax Code), or as other expenses, such as expenses for the maintenance of official vehicles (subclause 11, clause 1, article 264 of the Tax Code, letter from the Federal Tax Service in Moscow dated June 19, 2006 No. 20-12/54213@). The latter can also confidently include the costs of car washing, parking and parking, which, in turn, is what experts from the Ministry of Finance recommend to do in letter dated June 20, 2006 No. 03-03-04/1/530.

The costs of technical inspection reduce income tax only when mandatory periodic inspection is implied. In this case, they can be classified as other expenses associated with production and sales (subclause 11, clause 1, article 264 of the Tax Code). If payment for technical inspection is made when purchasing a car, then the funds spent on this procedure are included in the initial cost of the car (letter of the Ministry of Finance dated July 5, 2006 No. 03-06-01-04/138).

When calculating income tax, you can also take into account contributions for OSAGO (compulsory motor third party liability insurance) and AutoCASCO (voluntary insurance against theft and damage). Moreover, in the first case, payments are considered as other and are included in expenses either in the amount of insurance rates (if any are approved) or actual costs (clause 2 of Article 263 of the Tax Code). Auto CASCO does not have such an alternative, and as expenses for it, the entire amount spent should be taken into account among other expenses (clause 3 of Article 263 of the Tax Code, letter of the Federal Tax Service for Moscow dated March 2, 2006 No. 20-12/16322). It is worth noting that contributions to DSAGO (voluntary insurance of civil liability of vehicle owners) are deprived of the privilege of reducing taxable profit. This was pointed out by both financiers (letter of the Ministry of Finance dated September 7, 2005 No. 03-03-02/74) and tax authorities (letter of the Federal Tax Service for Moscow dated September 18, 2003 No. 26-12/51429).

Accounting for costs for all types of insurance occurs in the same way: they are written off as expenses for ordinary activities (clause 5 of PBU 10/99). Moreover, the contribution amount is first reflected as deferred expenses, and then written off evenly over the duration of the agreement.

3. “Voucher” for income tax

The main requirement for recognizing expenses for profit tax purposes is their economic justification and the availability of documentary evidence (clause 1 of Article 252 of the Tax Code). Such a significant item of automobile costs as the cost of purchasing fuels and lubricants (fuel, motor oils, special liquids) is no exception.

According to the Ministry of Finance, expressed in letter No. 03-03-01-04/1/223 dated May 4, 2005, in order to determine the validity of the costs of purchasing fuel and lubricants for a company car, it is necessary to take into account the Standards for fuel and lubricant consumption in road transport, given in Guiding document R 3112194-0366-03, approved by the Ministry of Transport on April 29, 2003 (the document is valid until January 1, 2008). Section 1.1 of this document provides a formula for calculating standardized fuel and lubricant costs for passenger cars:

Qн = 0.01 x Нs x S x (1 + 0.01 x D), where

Qн – standard fuel consumption (in liters);

Hs– basic fuel consumption rate for vehicle mileage, l/100 km (given in sections 1.1.1 and 1.1.2 of the Guidance Document);

S– vehicle mileage, km;

D– correction factor (total relative increase or decrease) to the norm as a percentage.

As noted by experts from the Moscow Accountant magazine, in practice it often happens that a company owns a car for which there are no approved standards in this document. Most often this happens with foreign cars. In this case, when calculating fuel consumption rates, you must be guided by the relevant technical documentation or information provided by the machine manufacturer. The fuel consumption rate calculated on the basis of these data for the corresponding car model must be approved by order of the head of the organization.

As for documentary evidence of the costs of fuel and lubricants, this is primarily a waybill. It must contain information about the vehicle’s route, which allows one to judge whether the vehicle is being used for business purposes.

The waybill template was approved by State Statistics Committee Resolution No. 78 of November 28, 1997 “On approval of Unified forms of primary accounting documentation for recording the work of construction machinery and mechanisms, work in road transport.” Moreover, the use of the landscape form of the “voucher”, approved by the above-mentioned resolution, is mandatory only for motor transport organizations. In contrast, all other companies can develop their own form of waybill, or even create a different document confirming the costs of purchasing fuel and lubricants (letter of the Ministry of Finance dated February 20, 2006 No. 03-03-04/1/129).

However, for profit tax purposes, it is permissible to use only such independently developed documents that meet the following requirements:

- they must indicate the positions of the persons responsible for this operation, and must have their personal signatures (clause 2 of article 9 of the Law of November 21, 1996 No. 129-FZ);

– the developed form must be mentioned in the accounting policy (letter of the Federal Tax Service for Moscow dated November 14, 2006 No. 20-12/100253).

Such a primary document must be drawn up with such frequency that on its basis it can be used to judge the justification of costs. This requirement was put forward by specialists from the Ministry of Finance in a letter dated February 3, 2006 No. 03-03-04/2/23. It turns out that if the “voucher” meets these conditions, then it can be issued no more than once a month (letters from the Ministry of Finance dated April 7, 2006 No. 03-03-04/1/327, dated March 16, 2006 No. 03- 03-04/2/77).

A car, as you know, is not a luxury, but a means of transportation. And also the movement of various cargoes. That is why every company sooner or later acquires its own transport. Some with just one or two cars, and some with a whole fleet of vehicles.

The problem is that maintaining a whole herd of horsepower is quite troublesome and expensive. Some even try to give it up altogether. They say that when you need it, it’s easier to rent a car, and with it a specially trained driver. But, alas, hired cars also have their drawbacks. It is enough that at the right time it may simply not be at hand. Therefore, let’s still look at some ways to save on your own vehicle fleet without giving up on it.

All moves are recorded

One of the main reasons why the costs of operating corporate fleet vehicles are often much higher than we would like is the human factor. Simply put, the dishonesty of the drivers to whom these very cars are entrusted. It is not surprising that attempts have always been made to combat such behavior.

The classic method is pressure sensors that are sewn into car seats. Such devices are inexpensive, but at the same time they allow taxi companies to calculate exactly how many kilometers their car has traveled “idle” and how many with a passenger. Those who are not involved in transporting passengers can thus track the presence of strangers in the cabin of their vehicle.

Another option is capacitive presence sensors, capable of tracking the appearance of any sufficiently large (the level can be changed at will) object in their coverage area. Such a sensor can be installed not only in the cab, but also in the back of the car to make sure that the driver is not carrying other people’s cargo in your car.

However, tracking passengers and cargo is not everything. It is equally important to stop the drain, that is, simply put, the theft of gasoline purchased with your hard-earned money. For this case, there are also special meters that are connected to the car’s CAN bus, mounted in the fuel line or installed directly in the gas tank.

By monitoring fuel consumption and its level in the gas tank, a properly installed meter can detect fuel draining from the tank or return line. Or, for example, convict the driver of providing “fraudulent receipts.” The system will issue a report on all refills into the tank, indicating the volume, date, start and end time of refilling. Non-existent gas stations will not be reflected in the report, and the driver will have to explain where he got the receipt from. Selling fuel coupons or refueling with cheaper fuel on the highway will not help the fraudster either - the system actually has all the moves recorded.

We need a map

Fuel cards remain one of the main trump cards in the game for reducing the cost of maintaining a vehicle fleet. These pieces of plastic have a whole lot of advantages. Firstly, they minimize the risk of money theft, thanks to daily electronic reports in which you can see who filled up, when and for what amount. All questionable operations with illogical refueling frequency will be signaled.

“The driver does not need to carry cash, so abuse by employees is excluded. This saves on average up to 15-20% of fuel costs,” says the general director of Petrol Plus Region LLC (Eastern European division of FleetCor, a large international companies in the fuel card market) Alexey Iskrin.

Secondly, fuel cards greatly simplify the work of accounting. An accountant does not need to receive cash from the bank, then give it to drivers for reporting, and after each trip deal with a bunch of checks, checking their authenticity and checking the data with route sheets. As experts have calculated, when switching to online services, an accountant of a small enterprise with a fleet of 5 cars saves on average up to 2 hours a day due to the lack of daily postings on checks and convenient reporting for fuel and lubricants.

However, with the help of fuel cards, you can save not only the accountant’s working time (and, by the way, the employer also pays for it; according to experts, the full processing of one payment costs 500-1000 rubles), but also the company’s money.

Let us remind you that when a driver pays for gasoline at a gas station with cash, he will not be given an invoice. This means that it will be impossible for the company to receive a VAT deduction. And this, by the way, is 18% of the cost of fuel. Even worse, tax officials may have questions about the gas station receipts themselves, not to mention the fact that even the most responsible driver can simply lose such a receipt. By the way, money can also be lost or even stolen.

"When using fuel cards, such problems are eliminated. We issue our clients with a complete set of all necessary documents: primary reporting documents with an allocated amount of VAT, invoices, delivery notes in the TORG-12 form, service acceptance certificates. We are always ready to confirm the fact fuel consumption during tax audits,” notes Alexey Iskrin.

Today, fuel cards are becoming widespread not only among end users. The GAZ Group, one of the leaders of the Russian automobile industry, launched its fuel program in October of this year. According to the terms of the program, every buyer of any GAZ car will be accepted as a full member of the GAZ Club and will receive a special fuel card free of charge.

I can see everything from above

A good owner always knows where exactly his car is. It’s also good to understand how it got there, where it’s coming from and where it’s going. And, by the way, at what speed? You never know, maybe the driver went somewhere on his business in a company car. Or violates traffic rules. Or, even worse, this is not a driver, but a real thief.

GPS/GLONASS tracking systems offered by various companies allow you to control the movement of vehicles in real time. It is enough to place a special monitoring module on the car, which includes a GPS receiver and a GSM modem with antennas, and not a single movement of the car will go unnoticed. All movements of the vehicle can be monitored not only from a specially equipped dispatcher’s station, but also from any point where there is access to the Internet.

This system allows you to prevent misuse of vehicles, reduce mileage and wear and tear of vehicles, monitor compliance with delivery schedules and improve employee discipline.

In addition, it improves safety. If the car is suddenly stolen, law enforcement agencies will be able to track the movements of the car thieves. Moreover, if necessary, a command can be given through the monitoring module to turn off the car engine.

By the way, insurance policies for cars equipped with tracking systems tend to be cheaper. Precisely because such cars are easier to find in case of theft.

Before Alexander Ilyin, Director for the administrative and economic part of a medium-sized Russian company (sales and installation of ventilation equipment), last fall they set the task: to create an “acceleration” (for sales managers and servicemen) and a “mid-managerial” part of the corporate fleet. A total of 15 cars were required. After a meticulous study of the market offer, Renault Megane was chosen for the first (category B; Mr. Ilyin says that if the choice was made now, the Ford Focus would be the undisputed favorite), and in category C, in the fight against Peugeot 406 and VW Passat, Nissan Primera won .

The next step was choosing a financing method. The first option was purchasing on credit, the second was operating leasing. It differs from financial in the uniformity of payments, the absence of an obligation to buy the car at the end of the lease term (two to three years) and a certain set of additional services from the lessor (most often this includes maintenance, communication with the traffic police and insurers, roadside assistance, obtaining “replacement” ones) cars instead of those being repaired, sometimes the services of a driver). Large rental companies and some leasing companies provide operational leasing services.

Alexander Ilyin:“Meticulous calculations showed that for a Nissan we would pay $430 more per month for leasing, and for a Renault - about $300. Believe me, I didn’t save on anything, I planned to do everything solidly, at the same level. And I didn’t forget anything: not even a complete insurance, neither maintenance with repairs, including post-warranty, nor parking with a wash. We took into account taxes, depreciation and interest on the loan. In the case of leasing for one Nissan, for example, we would have overpaid $5,160 per year, and in total for all cars - $61. 800"

Mr. Ilyin considered this difference to be more than enough not to think twice about the choice. Of course, it is better to buy your own cars. He expressed his attitude towards landlords’ promises to free them from worries about maintenance, insurance and the like: “They forget, walk around and are rude everywhere. These are Russian staff of a Russian company, miracles don’t happen.” It turned out, however, that during the calculations he himself forgot something - about the expenditure of his own time on monitoring the operation of the vehicle fleet. But he believes that they are small - a few days a month.

Who's to blame
So, it costs the company less to own a fleet of vehicles. However, the problems that arise when managing corporate transport can more than offset these savings.

The problems are largely the same. It is a rare “head of the transport department” - and this role is often part-time played by one of the deputy chiefs or an office manager - who will not complain about the drivers. For example, being “planted” at a rate, they begin to actively work to the left or endlessly repair the car. Attempts to build a motivation system aimed at the final result bring little results - drivers often attribute the time worked and mileage.

The most popular way today among small companies to achieve efficient operation of their fleet is to hire drivers to drive their own cars. The number of breakdowns begins to approach zero, and this is perhaps the cheapest option for creating your own garage (it allows you to save up to a third of costs). But the more you save, the less attractive your “motorcade” looks. With inevitable inevitability, the fleet takes on an appearance that can only evoke pity among customers. “Drivers with their cars are trying to save money by buying completely “killed” and almost worthless cars, and using them to the last possible extent,” says the manager of a small company that delivers drinking water.

Another serious set of problems is discovered when the fleet grows and the position of transport manager appears. Experts paint a portrait of a typical representative of this profession as follows: a former driver who, thanks to his personal qualities, rose above the crowd and became the “head of the transport department.” The professionalism of such managers is of a very special kind. They are well aware that Sergey Zaitsev, Rekanz, a fleet maintenance manager, calls it “birthmarks of the old system.” They master the art of giving bribes and receiving kickbacks for the “correct” choice of a car dealership, insurer and car service center. Moreover, their clan is very strong; even in large multinational companies with world-famous names, vehicle fleets are often headed by these guys. That is why the costs of transport for the giants of world business often exceed all reasonable limits.

What to do
As is often the case in management (in this case, fleet management - corporate fleet management), there are no miracle ways to solve all problems. But the systematic use of not particularly sophisticated methods will most likely give good results. One of the correct and fairly universal steps is to establish a cost accounting system. At the same time, you need to understand that the current accounting system will not help here. If the introduction of a comprehensive budgeting system is not planned at the enterprise in the near future, then programs specifically designed for calculating vehicle fleet costs will be quite useful. A sufficient number of such products can already be found on the market. Among them, for example, are the programs of the companies Rekanz and Ining Business Soft. The first of them, for example, allows you to get a lot of reports, including vehicle downtime for a certain period of time, costs for every 100 kilometers driven and for a specific traffic accident. Indeed, in addition to material costs, there are also “virtual” ones (the same downtime and the amount of time spent on organizing the work of the vehicle fleet), and their analysis can provide a lot of information.

The introduction of an accounting system will also work to strengthen discipline. It is worth taking time to develop a motivation system. There is simply no methodology for all occasions; each time it will have to be developed individually.

The fight against kickbacks when choosing service providers is also possible. There are two main principles: openness of information on the evaluation of a particular proposal (a well-functioning accounting system will help here) and regular holding of tenders. The tender principle does not mean that the choice must be made from a dozen suppliers - whether we are talking about a specific car model, insurance policy, type of fuel or car service. The optimal choice would be between two competing organizations. True, such a tender, according to Sergei Zaitsev, is difficult to organize if the company has less than ten machines - the interest of suppliers in you will be minimal.

Good decision
Now let’s consider the option of optimizing transport costs using outsourcing. Although the company we described rejected it, perhaps quite rightly, the idea behind it is simple and obvious. As the manager of the Rolf company says: Matthew Donnelly“Do what you do best, and then you will make the least mistakes.”

In Russia, such services are still largely an experiment. Ilya Kryukov, CEO of Delta rent-a-car, believes that so far in all of Russia about 200 cars are used under similar contracts (experts call them full service contracts). According to Oksana Evtushevskaya, head of the credit department of the leasing company Delta Leasing (has no relation to Delta rent-a-car), active conversations among professionals about the possibility of providing such a service arose about a year ago. The reason is serious demand from large Western companies. Even auto giants have noticed the trend. For example, Volkswagen pays serious attention to the fleet program (special support for contracts with corporate clients).

When outsourcing of transport functions in Russia began in earnest, it turned out that there was too little adequate information about the possible cost of such services. It is clear that the cost of operating cars in Europe and the USA is less than in Russia, but there were no exact statistics. The lack of information has not yet been filled. For example, professionals know that the accident rate of a leased corporate fleet is approximately three to four times higher than the accident rate of personally owned vehicles. Without seriously studying this problem, it is very difficult to calculate the price of operational leasing services.

The underdevelopment of infrastructure also hinders. According to Victoria Kruchinina, head of the Rolf-Prokat company, a serious study conducted by her employees still did not give completely correct figures. For example, Rolf-Rental has complete control over the cost of spare parts, the quality of repairs and their timing for Mitsubishi cars. For other brands that this company works with, it is impossible to guarantee the same result for various reasons.

By the way, according to Oksana Evtushevskaya, one of the Western companies with experience in working with transport outsourcing abroad asked Delta Leasing to help find a supplier of such services in Russia. The list of requirements for him was laid out on three pages in a neat font. Delta Leasing specialists have not yet found a specialized management company that would provide services of the required volume and quality. However, they are not going to give up their search, since such requests are becoming more and more common.

According to Ms. Evtushevskaya’s forecast, under the pressure of growing demand, although so far only from foreign companies, many companies will announce the introduction of such services over the next six months. And in a year it will be possible to begin summing up the first results.

So far, very few companies have real experience working under full service contracts. These are the pioneers - "Rolf-rental" and "Gema"; young but aggressive Delta rent-a-car; practicing this service in test mode "Kelvin" (a leasing company from the Rolf group of companies). Olga-Limousine and Rent-a-car Moscow announced the provision of such a service.

The proposal of the Rekanz company stands out. Having no relation to either the rental or leasing business, she offers to outsource the management of the customer’s vehicle fleet for a pre-agreed subscription fee. Rekanz's proposal primarily concerns the optimization of car service costs (the company's specialists will check the validity of repair bills, monitor the timeliness of service, and analyze fuel consumption and consumables standards).

Today, the annual fee for the services of outsourcing companies is approximately 100-120% of the cost of the car. It can be assumed that in the near future, increased competition will lead to a reduction in the cost of contracts. But it is precisely the high price that Russian managers consider the disadvantage of such services. Ilya Kryukov believes that prices have room to fall. In his opinion, transport outsourcing services can be beneficial to companies with a fleet of more than ten, but less than 70 vehicles. It is clear that this market is very large. Experts are optimistic about the growth in demand for operational car leasing from Russian companies. Head of "Rekanz" Craig Curphy, who believes in the success of his business, gives the following example: “Who in the early 90s would have thought that the delivery of drinking water, which was initially perceived as a whim, could become a profitable business, a service that would be used by thousands of companies?”

Today, many enterprises have their own fleet of vehicles, which are used to transport industrial and other goods. At the same time, maintaining and operating a vehicle fleet requires constant costs. If the vehicle fleet includes a large number of pieces of equipment, then the total operating costs can amount to a fairly round sum, which leads to the collection of reserves and cost savings.

Despite the number of advantages that cars always at hand provide, there are also quite a few difficulties associated with their maintenance.

To maintain the smooth operation of the vehicle fleet, it becomes necessary to hire a large number of personnel: drivers, mechanics, car mechanics for regular maintenance, medical workers to conduct pre-trip and post-trip medical examinations of drivers. Drivers usually occupy a small place in the company's staff, unless it is a specialized transport company. So, for example, in companies providing taxi services, the number of drivers can reach up to one and a half thousand. Taking into account the specifics of the work performed, drivers often require increased attention from the management of the organization, citing the fact that their activities are associated with a source of increased danger.

In order to ensure the uninterrupted operation of all vehicles and their maintenance in technically sound condition, their constant maintenance and regular and timely replacement of worn out parts are required. In order to reduce costs, it is more profitable to purchase parts at a wholesale warehouse or from large suppliers. A good and extremely convenient option is to have your own repair base, but this also leads to the need to create a separate unit. If your company's vehicle fleet does not exceed 50 cars, then it is more advisable to resort to the services of third-party service stations. To control the quality of work at these stations, you will only need to have your own mechanics on staff, who will accept cars that have already been serviced and send faulty ones for repair. As mentioned earlier, your own corporate vehicle fleet is a very convenient, but also quite troublesome unit of an organization. In order to competently organize the work of a vehicle fleet, the best way is to use an automated system that can solve all the main tasks - organization, work planning, control and analysis of activities.

1. Characteristics of a motor transport enterprise

JSC "ATP-7" and its vehicle fleet

1.1 Brief information about the enterprise OJSC "ATP-7"

OJSC "ATP-7" is located in the south-eastern part of the Rostov region in the city of Salsk at 1 km. Novo-Egorlykskoe highway. The distance from the regional center is 180 km.

The enterprise is located in a temperate climate zone, the road network is represented by asphalt and asphalt concrete roads that connect all settlements, as well as production centers of the region. A railway passes through the city of Salsk, the station of which serves as the main loading and unloading point. There are also two elevators, a dairy plant and other agricultural products processing enterprises.

From an environmental point of view, the enterprise poses a serious threat to the environment, since its activities are accompanied by the generation of large amounts of industrial waste. The most dangerous in this regard are: used oils and lubricants, technical fluids, wastewater from vehicle washing, used car tires and batteries, waste paints. About 70% of the waste generated during the production process is secondary raw materials that must be collected and used.

The total area occupied by the enterprise is 62,106 m2.

ATP-7 OJSC employs people, including:

Repair area and auxiliary workers - 5;

Engineering and technical workers and employees - 4;

Drivers - 17.

A motor transport company performs the following functions of transporting goods and passengers, as well as providing repairs:

1. Freight transport:

The fleet of motor transport enterprises transports goods on a contractual basis. Mainly transportation of goods from agricultural enterprises in the Salsk region.

1.2 Analysis of the production and economic activities of the enterprise OJSC "ATP-7"

The analysis of production and economic activities was carried out on the basis of data from the enterprise’s annual reports for the last three years (2004, 2005, 2006), presented in Table 1.1. The dynamics of changes in indicators are shown in Table 1.2.

Analysis of the indicators of production and economic activity of OJSC "ATP-7" (Table 1.1.), and the dynamics of their changes (Table 1.2.), allows us to draw the following conclusions: the number of employees at the enterprise in 2006 decreased by 11% compared to 2005 with a simultaneous increase in wages by 16%, which ensures that the enterprise has a workforce that is necessary and interested in the results of its work. Freight turnover at the enterprise was reduced in 2005, but in 2006 its growth was observed with an increase in the volume of cargo transportation.

Table 1.1. Main indicators of production and economic activities of OJSC "ATP-7"

The technical readiness coefficient is characterized by low indicators associated with the age composition of the company’s vehicle fleet with an average service life of more than 10 years, which in turn leads to an increase in the cost of its maintenance.

Table 1.2. Dynamics of changes in indicators of production and economic activity of the enterprise OJSC "ATP-7".

Despite the significant wear and tear of the rolling stock, the enterprise's income has a steady upward trend, and according to financial and economic indicators, ATP-7 OJSC is one of the most stable operating enterprises in the Rostov region. OJSC "ATP-7" provides more than 50% of cargo transportation services in the Salsk region of the total volume of transportation in the region and is a large budget-generating enterprise in the region, providing more than 3 million rubles of annual tax revenue to budgets of all levels.

1.3 Characteristics of the vehicle fleet of OJSC ATP-7

1.3.1 General characteristics of ATP-7 OJSC

The motor transport enterprise occupies an area of ​​62,106 m2, fenced with a permanent fence with one entrance gate. On its territory there are the following buildings and structures: an administrative building, two dispensaries for carrying out maintenance and minor repairs, repair boxes, warehouses for spare parts and repair stock, premises for motor, welding, carpentry, electrical engineering, vulcanization, straightening, aggregate, battery , a copper shop and a fuel equipment repair shop, as well as a control and technical point building, an open parking lot for trucks, and a vehicle wash.

The administrative building has two floors with a total area of ​​143 sq. m. m., on the ground floor there is a control center, a safety room, a canteen, a medical and dispatch center, a cloakroom, and a toilet. On the second floor there are offices of management and engineering workers, training and assembly halls, accounting and legal departments.

1.3.2 Personnel composition of OJSC ATP-7

To work on vehicles, the company has 17 drivers of different classes and work experience.

Composition of drivers by class:

1st class drivers – 10 people;

2nd class drivers – 5 people;

3rd class drivers – 2 people.

Composition of drivers by length of service:

Up to 3 years – 3 people;

From 3 to 5 years – 2 people;

Over 5 years – 12 people.

An analysis of the driving force shows that 59% of drivers have 1st class, and 70% of those working with more than 5 years of experience allow us to talk about an established team and a good moral environment in it.

1.3.3 Analysis of the production activities of the vehicle fleet of OJSC ATP-7

The quantitative composition of the vehicle fleet of OJSC "ATP-7" is represented by 35 units of rolling stock, of which trucks - 32 units, cars - 3 units.

Structure of the fleet's rolling stock by car brand:

Vehicles based on KamAZ (KAMAZ-5320; KamAZ-5511, KamAZ-5410, KamAZ-53202, KamAZ-55102), total - 25 units;

Cars based on MAZ (MAZ-5549), total – 1 piece;

Cars based on GAZ (GAZ-53), total – 6 units;

GAZ passenger cars (GAZ-31029; GAZ-3110), total – 2 units;

VAZ passenger cars (VAZ-2108), total – 1 pc.

The most important characteristic of an enterprise's vehicle fleet is the age of the rolling stock.

Table 1.3. Age composition of the vehicle fleet

Organization of vehicle maintenance in

OJSC "ATP-7"

Maintenance at JSC ATP-7 is carried out in the following sequence:

Before leaving the park, the mechanic checks the technical condition of the vehicle, puts a stamp on the waybill and warns the driver that at the end of the shift the car must undergo ETO, and, if necessary, a numbered inspection (the maintenance schedule is located at the checkpoint);

Diagnosis of the technical condition of the enterprise is not carried out due to the lack of necessary equipment and diagnostic tools;

Upon returning from the line at the end of the shift, cleaning and washing work is carried out, and the cars are sent to the waiting area;

In accordance with a certain sequence, cars are installed at maintenance posts, where they are serviced according to technological maps;

Upon completion of the work, a corresponding note is made in the log, and the car is installed in its storage location.

The high costs of maintenance and repair work are associated with their insufficient organization.

Increasing the organization of maintenance and repair work, reducing the labor intensity of work, equipping workplaces with high-performance equipment and, as a consequence, a sharp increase in the level of mechanization of production processes for maintenance and repair of rolling stock should be considered as one of the main directions for reconstructing the repair and production base of the ATP.

1.4 Justification of the need to improve the organization of technical operation of rolling stock at OJSC "ATP-7"

The analysis of the indicators of production and economic activity of a motor transport enterprise, carried out in the previous sections, shows that one of the reasons reducing the profitability of the enterprise is the poor organization of the technical operation of rolling stock, namely the maintenance and repair of the fleet.

The disadvantages of the vehicle fleet include the heterogeneity of its brand composition. Thus, for 32 units of rolling stock there are 2 brands and modifications of vehicles, which negatively affects the organization of maintenance and repair, and therefore the efficiency of using the fleet.

Repair of rolling stock is carried out in repair bays of the enterprise equipped with inspection ditches. The enterprise does not have equipped maintenance and diagnostic stations, so labor costs for routine repairs are quite high.

The lack of an organized preventative maintenance and repair system also leads to an increase in these costs and a decrease in the efficiency of fleet use.

Considering that the costs of routine repairs, spare parts and fuels and lubricants increase even more with the aging of the fleet, it is simply necessary to reconstruct the garage with the introduction of a scheduled preventive maintenance system with diagnostic elements to maintain the rolling stock of the enterprise in a technically sound and efficient condition.

Based on the fact that the main emphasis in the work of the enterprise is on the transportation of goods, it is necessary, first of all, to provide for the organization and material support for the maintenance and repair of KamAZ vehicles. This is also relevant because other farms in the region do not have the technical ability to service trucks, which would make it possible to use this base to provide repair services on a commercial basis. In accordance with this, the topic of this diploma project is: “Organization of maintenance and repair of rolling stock of OJSC ATP-7, Salsk, Rostov region.”

Mechanic vehicle fleet. On ATP regularly...