Instruction
1
Include in the supply contract concluded with the buyer, the item about the duties of delivery and the inclusion of its cost in the price of the goods.
2
To economically justify the cost of shipping, make a calculation-the calculation of the transport services included in the price of delivered goods. This calculation is required if delivery is made by our own transport.
3
Calculate the shipping costs for 1 km of run or 1 ton of the transported cargo. Include the salary costs of the driver with charges, cost of fuel, vehicle depreciation, General expenses. Approve the costing supervisor.
4
Timely revise the costing of the delivery of the change in its components: the increase in fuel prices, increase the wages of the driver etc.
5
If delivery of the goods to the buyer is done by hired transport, as justification for the expenses will approach the documents issued by the moving company: contract, invoice, account. If the organization is not a payer of value added tax, the price of the goods must include transport costs of incoming VAT. If the organization is a VAT payer, when calculating the price of the goods, the amount of input tax is excluded from the cost of hired transport and "wound" in the shipment of goods to the buyer on the total cost of goods including delivery.
6
Calculate the amount of transport expenses for delivery, multiplying the shipping cost calculation on the number of kilometers the car or on the mass of cargo delivered, if delivery is made by our own transport. Determine their value according to documents of the transport company if the goods are shipped by hired transport.
7
Determine the cost of shipped goods by multiplying the price by the quantity. Add to the resulting figure the cost of services for the delivery of this order.
8
Not to allocate transportation costs to the invoice as a separate line, divide the total cost of the order including transport costs, quantity of goods, receiving the price of its units including the cost of delivery. Enter the resulting figure in the "Price per unit (without VAT)" in the invoices and calculate the total cost of the order. Increase received the order for the VAT amount if the organization is a payer.
9
If you want to deliver to the buyer on the same flight as the products of different cost, distribute transport costs proportional to the value of each item in this order, and then include them in the price.