This costing and budgeting topic is designed to enable haulage companies to determine — whether under contract or by the job — what it really costs to:

  • run their fleet

  • undertake the work they do for their customers.

It further enables them to see the areas in which they are, or are not, making a profit. It then explains the purpose and preparation of budgets, which are necessary to ensure effective management and control of the business.

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