FORMAT OF Operating cost sheet:-

Particulars Per month Cost per

(or) Per unit
Annum
I Standing charges (or) Fixed Charges
License fees
Insurance
Road tax
Garage rent
Driver’s wages/Salaries
Coolie’s wages
Attendant-cum-cleaner’s wages
Salaries and wages of other staff etc
Interest on capital
Directors fees
Office establishment
Administration cost etc
xxxx
Standing Charge Rate (A)=
Total Standing charges
Tonne-kms (or) Kms run (or) Passenger kms
II Running charges (or) Variable Charges
Repairs and maintenance
Cost of fuel (diesel, petrol etc.)
Lubricants, grease and oil
Cost of tyres, tubes and other spare parts
Depreciation etc
xxxx
Running Charge Rate (B)=
Total Running charges
Tonne-kms (or) Kms run (or) Passenger kms
xxx
Cost per running km(or) Per tonne km (or) per
passenger km= [ (A) + (B) ]
Note:
 If passenger per kilometre is not given directly , it is
calculated as under
= No. of buses x Distance x Capacity of each bus x Actual
capacity utilised (%) x Round Trip x No of days
 If Tonne miles are not given directly, it is calculated as
under
= Distance x Capacity x No of days
 If capacity differ for inward and outward journey
= [Outward Distance (to city) x Capacity + Inward Distance
(from city) x capacity] x No of days