One of the most common mistakes is to include the transport costs all that is anyhow connected with transport. There are three groups of transport costs.
The first group: transport costs included in the cost of goods (and raw materials). This group includes all costs associated with the delivery of goods from supplier to warehouse. Under these costs allocate a separate article in CFB. It may be called, for example, as follows: "Procurement of goods and its delivery to the warehouse".
In this article are included in the following sub: customs clearance and delivery, forwarding services, loading-unloading works, goods storage, insurance, transportation of goods, clearance of logistics documents (if they increase the cost of the goods), penalty, fee simple, other (all costs fall in the cost of goods in process of delivery, allocation of a separate article, which is impractical).
Second panel: commercial transportation costs. These include the costs of delivering goods to your or a rented vehicle to the customer and the firm, transport costs associated with movement of goods from one warehouse to another (internal delivery).
Under these costs in the budget it is possible to allocate the following article: "inside delivery" without detailing the article, "delivery of goods to customers (branches)". The second article is detailed in the following sub: forwarding services, loading and unloading, examination of freight, insurance, carriage of goods, fines and charges for simple things.
It may seem that these sub overlap with other sub highlighted in the article "Procurement of goods and its delivery to the warehouse", but it's not. We must remember that the article "Procurement of goods and its delivery to the warehouse" is in the SSD "Costs of core activities". It belongs to the group of articles "Payment of goods, works, services". And the article "Domestic shipping" and "delivery of goods to the consumer" also under SSD "primary activities," but belong to the group of articles "business expenses".
Third group: the cost of maintaining personal vehicles of founders or crew transportation used for business purposes. This article is in the section of the SSD "core activities" and belongs to the group of articles "Administrative expenses" or "selling expenses".
If you intend to share the cost of maintaining personal vehicles of the founders and the cost of crew transport, then the founders can be included in the group "Administrative expenses", and traveling in "business expenses". Although it is not fundamentally. To budget is not complicate, you make one article "the Cost of maintaining official vehicles," which are in the "business expenses".
But that principle is this: it is important to separate transportation costs, which affect the cost of cargo from commercial transport costs and after - from "all other" transportation costs. It is also important to correctly classify "all other" expenses for meaning. Thus, cash flow statement need an article "the Cost of maintaining official vehicles," which you can drill down on sub: fuel; supplies, repair, feasibility study, sink; garage-Parking services; insurance signalling; other.