Norms for writing off fuel and lubricants. Guidance document for both drivers and their superiors

The economic cataclysms of the present era leave their imprint on the work of both large enterprises and small firms. The solution of transport issues by its own means not only requires managers to pay increased attention to the status of available vehicles, but also to keep a strict record of fuel consumption as well as other fuels and lubricants.

The norms for writing off fuel are calculated not only taking into account the brand of a particular car. The basis for the correct write-off of petroleum products is the confirmation of the production nature of the use of these stocks. A document confirming the use of fuel and other combustible-lubricating consumables is a waybill. As a rule, the number of kilometers covered is taken into account, and the volumes of transportation are not taken into account. A separate case can be considered the option, when the volumes of cargo transportation are confirmed by freight invoices. The norms of fuel consumption of cars depending on the brand and models are indicated in the technical documentation, therefore, by making simple mathematical operations, it is easy to calculate the amounts of fuel to be written off.

There are also other ways to confirm the use of petroleum products for their intended use. It is a question of preventive and repair work, in this case it is customary to take into account limit-fence cards, spending invoices, certificates of performance.

Turning to a more specific study of this issue, it should be pointed out that the norms for decommissioning fuel, according to various regulations and current guidelines, are divided into the types:

- the basic standard rate for a run of 100 km;

- the rate for the performance of transportation works from the calculation of 100 t / km;

- additional fuel consumption when using a trailer, is calculated per ton of extra weight;

- rate of movement with cargo during maneuvering of the car during loading and unloading;

- performance of special works, calculation is taken for 100 km of run;

- The registration of the work of special equipment is calculated either for an hour of use, or for one operation;

- when operating the equipment in low-temperature conditions, the operating norm of the stand-alone heating device is taken into account, the write-off is based on one hour of operation.

Carefully turning the guidelines, containing the norms for writing off fuel, you can get a lot of useful information about additional premiums and correction factors that allow to take into account a number of circumstances. The most common are allowances that take climate conditions into account. The application of correction factors and the transition to seasonal norms are initiated after an appropriate order of the enterprise manager.

If the facts of overtime spent fuel were revealed, then a corresponding statement is prepared, which is submitted to the head of the enterprise for making a decision to recover the cost of overspent fuel. Often, such cases are considered a shortcoming, the compensation is accordingly carried out at the expense of the persons guilty of this situation. If the brigade method of work is practiced at the enterprise, then by agreement the members of the brigade are allowed to proceed to joint responsibility for the shortage identified.

The rates for writing off fuel and lubricants are a very approximate means of controlling the rational use of consumables, despite the abundance of all possible corrections and coefficients. In order to increase the interest of drivers directly involved in the operation of motor vehicles, there is a material interest for saving fuel and other fuels and lubricants. The basis for the payment of bonuses for savings is the order of the head of the enterprise.