Excessive fuel consumption what are the write-off options. "Fuel" and "oil" costs

Excessive fuel consumption what are the write-off options. "Fuel" and "oil" costs

Having noticed an increase in gasoline consumption in your car, you should not leave this fact unattended, once again blaming fuel manufacturers and sellers. There can be hundreds of reasons for this problem, and some of them can lead to more serious consequences.

The main causes of excessive fuel consumption

Increased fuel consumption may be due to technical malfunctions as well as the human factor. In the first case, the overspending is due to a malfunction of the elements. fuel system, ignition systems, gas distribution mechanisms, clutches, etc. As for the human factor, it covers all other moments when the consumption depends solely on the driver's consciousness.

TO technical reasons increased consumption gasoline include:

  • incorrect carburetor adjustment (for carburetor engines);
  • clogged air filter;
  • malfunctions of nozzles (for injection engines);
  • incorrectly set ignition timing;
  • gaps of spark plugs are violated;
  • malfunction of the gas distribution mechanism, incorrectly set valve clearances;
  • wear parts piston group;
  • wear of clutch parts or improper adjustment;
  • malfunction of mass air flow sensors (MPV) and oxygen (first and second lambda probe).

The reasons for the excessive consumption of gasoline due to the fault of the driver may be:

  • "aggressive" nature of driving;
  • turned on lighting, heating or ventilation devices;
  • driving a car with a cold engine;
  • incorrectly adjusted camber-toe angle;
  • low tire pressure;
  • too much tightened bearings wheel hubs or jamming brake pads in a divorced state;
  • heavy vehicle load;
  • violation of the aerodynamic properties of the machine;
  • usage low-quality gasoline or gasoline with reduced octane rating.

Let us consider in more detail how and to what extent these factors affect fuel consumption.

Possible reasons Approximate consumption of gasoline
Technical reasons
Incorrectly adjusted carburetor 10-40 %
Clogged air filter 10 %
Malfunction (clogging) of nozzles 10-20 %
Late ignition 1% (for each extra corner)
Incorrectly adjusted spark plug gap to 10 %
Malfunction of the gas distribution mechanism up to 20%
Wear of piston group parts 10% per reduced compression atmosphere
Clutch wear 10-15 %
Malfunction of MRV and oxygen sensors 10-50 %
Reasons caused by the human factor
"Aggressive" driving style 15-50 %
Driving with lights, heating, ventilation turned on 10-20 %
Driving with a cold engine up to 20%
Incorrect camber angle adjustment to 10 %
Low tire pressure to 10 %
Too much tightened hubs or stuck pads up to 15 %
Excessive car load 10% for every extra 100 kg
Violation of aerodynamic properties up to 15 %
Use of low quality gasoline up to 5%

Technical reasons for excessive fuel consumption

As for the carburetor, an increase in fuel consumption can be the cause of:

  • a large level of gasoline in the float chamber, which is the reason for not correct adjustment"tongue" of the float, or violation of its (float) integrity;
  • clogging of air braking jets;
  • the economizer valve is in a permanently open position;
  • incomplete opening of the air damper;
  • untimely shutdown of the idle system;
  • more than the norm of the unscrewed screw for adjusting the amount of fuel.

All of the above problems are solved by complex diagnostics and adjustment of the carburetor with cleaning and calibration of jets.

A clogged air filter significantly reduces the amount of air entering the combustion chambers. At the same time, fuel consumption naturally increases due to uncontrolled enrichment fuel mixture. The problem is fixed by replacing the filter element.

In vehicles with injection motors often the cause of increased gas mileage is problems with the operation of the injectors. Usually this leads to their clogging, because of which the fuel is not sprayed, but simply pours into the combustion chambers. You can eliminate such a malfunction by cleaning (washing) the nozzles using special liquids and equipment.

Significantly affects the consumption and condition of the ignition system. An incorrectly set lead angle, especially if it is shifted towards the “lag”, leads to the fact that combustible mixture will ignite too late and, without having time to burn out completely, fly out literally into the pipe.

Approximately the same will happen with improperly adjusted spark plug gaps, or with interruptions in their work. If any of the candles fails, fuel will flow into the cylinder, but not burn out.

You can correct the situation by properly adjusting the ignition, setting the gaps, or replacing the spark plugs.

In case of malfunctions of the gas distribution mechanism (wear of pushers, hydraulic compensators, incorrectly set thermal gaps valves, timing belt mixing), an increase in fuel consumption can also be observed, moreover, against the background of a decrease in engine power. Problems with the timing are eliminated after diagnosis by the adjustment method valve mechanism, setting the camshaft and crankshaft pulleys according to the marks with the replacement of the belt.

The wear of the parts of the piston group leads to a loss of compression, which in turn causes excessive consumption of gasoline. The malfunction is determined by measuring the compression in each of the cylinders. This is the most difficult to eliminate reason, because, faced with it, most likely, you will have to do overhaul engine.

Clutch failure or improper adjustment will result in the engine not being able to transmit torque from the flywheel to the input shaft Checkpoint in full. This means that it will partially idle, using fuel unnecessarily. The malfunction is eliminated by replacing or adjusting the elements of the mechanism.

If the MRV sensors or lambda probes fail, the electronic engine control unit will receive inaccurate information about the amount of oxygen in the fuel mixture or exhaust gases, as a result of which an enriched combustible mixture will enter the cylinders. Checking and replacing sensors will help correct the situation.

Causes of excessive consumption of gasoline caused by the human factor

Very often, the cause of excessive consumption of gasoline is the actions or inaction of the driver himself. "Aggressive" driving style (sharp starts, gas shifts, driving on high speed) significantly increases fuel consumption. Most reckless people, of course, know about this, so we are not talking about some kind of savings here.

Headlights on, air conditioning, heater, multimedia system are also an additional load on the engine, causing more fuel consumption. In some cases, this, of course, is justified, because you don’t really ride at night without light, and in winter without a heater. But without a constantly on air conditioner or radio, in order to save money, you can do without.

As for an unheated engine, this is a double-edged sword. If you start driving with a cold engine, this will give an extra load on it. Fuel consumption will increase until the moment of heating power unit before operating temperature. Approximately the same amount of gasoline will have to be spent, and warming up the engine for idling. To warm, or not to warm, is up to the driver, of course.

The motor will also receive additional load in case of incorrect adjustment of the wheel alignment angles (alignment), low pressure in tires, wedging of wheels due to "overtightening" of the hubs, or abutting brake pads. All these factors lead to a loss of vehicle inertia (overrun).

Do not overload the car, exceeding it gross weight provided by the manufacturer. Each extra kilogram, and, no matter in the trunk or trailer, is a few milliliters of "extra" gasoline.

Reckless decisions to change the shape of the body (spoilers, body kits, etc.) also lead to excessive fuel consumption. All these designs were not taken into account by the designers when developing the car, so they will naturally create additional resistance. air flow in motion, and this is also an extra load on the engine.

And, of course, gasoline itself. It is hardly worth talking about its quality at our gas stations, but the fact that the use of gasoline with a lower octane number than provided by the manufacturer leads to overspending, that's for sure.

HOW TO RECOVER GASOLINE EXCESS FROM THE DRIVER?

Travina Tatyana Sergeevna

Chernyshova Svetlana Alexandrovna

4th year student, Department of Economics and Organization of Energy and Transport Complexes, Siberian Federal University, Krasnoyarsk

Khegay Yuri Alexandrovich

scientific supervisor, Ph.D. those. in Economics, Professor of the Department of Economics and Organization of Enterprises in the Energy and Transport Complexes, Siberian Federal University, Krasnoyarsk

To date, the problem of excessive fuel consumption is one of the main problems for many motor transport enterprises.

In most cases, the drivers are the culprits of excessive fuel consumption.

On the one hand, they use equipment and transport for personal purposes: “left-handed flights”, work on the side, do not comply with the conditions for economical driving.

On the other hand, they drain and steal fuel, write off money for purchases. In this case, fake receipts are purchased, and the money is written off, or, for example, the car is filled with a low-quality surrogate on the highway at half price, quite often the driver conspires with the operator of the gas station (the check indicates one volume, but in fact the fuel entered the tank in a smaller volume, the difference issued to the driver in cash). It is possible to refuel in one country for your own money and provide a check from another country for a large amount or refuel using someone else's car card. It is often practiced to drain the fuel from the tank, while twisting the speedometer or engine hour. In these cases, the additional "income" of drivers is at least half of their official income. wages.

As a result, the company loses money not only on stolen fuel. The motor resource of equipment is consumed, it worsens technical condition machines.

Often, everyone knows that the fuel is being stolen - both the director and the deputy. director, and the head of the garage, and the chief accountant, and this is considered the norm. The problem is that to prove the guilt of the driver without using special equipment or special methods is practically impossible.

The only way to recover excess fuel consumption from the driver is to impose full financial responsibility on the employee.

Cases of full liability are set out in Article 243.

Liability for the full amount of the damage caused lies with the employee in the following cases:

when, in accordance with this Code or other federal laws, the employee is held liable in full for damage caused to the employer in the performance of work duties by the employee;

shortage of valuables entrusted to him on the basis of a special written agreement or received by him under a one-time document;

Intentional infliction of damage;

causing damage in a state of alcoholic, narcotic or other toxic intoxication;

causing damage as a result of the criminal actions of an employee established by a court verdict;

causing damage as a result of an administrative offense, if such is established by the relevant state body;

Disclosure of information constituting a legally protected secret (state, official, commercial or other), in cases provided for by federal laws;

Causing damage not in the performance of work duties by the employee.

Full material liability for the damage caused to the employer can be established by an employment contract or a special contract.

Written agreements on full individual or collective (team) liability (clause 2 of part one of Article 243 of this Code), that is, on compensation to the employer for damage caused in full for the lack of property entrusted to employees, may be concluded with employees who have reached the age of eighteen years and directly serving or using monetary, commodity values ​​or other property.

In this case, if a driver overspending gasoline, the management of the organization may recover a sum of money in the full amount of the losses incurred.

Article 242. Full liability of an employee

The full liability of the employee consists in his obligation to compensate the direct actual damage caused to the employer in full.

Liability in the full amount of the damage caused can be assigned to the employee only in cases provided for by this Code or other federal laws, but today the application of this method in most cases is possible only in theory. In practice, the opposite is true. In order to ultimately hold the driver accountable, you must first prove that the excessive consumption of gasoline is a consequence of his illegal actions, and not any other persons or factors.

The fact is that there are many reasons for excessive fuel consumption, ranging from the class of the road on which you have to drive and ending with the technical condition of the car.

Technical malfunctions of the car that cause excessive fuel consumption are presented in Table 1.

Table 1.

Technical malfunctions of the car, causing excessive fuel consumption


Fuel injected vehicles

Diesel vehicles


Reduced for some reason engine power;

The oxygen sensor or its circuit is faulty;

One of the temperature sensors or their circuit is faulty;

Faulty ignition timing system;

The air flow sensor or its circuit is faulty;

Position sensor defective throttle valve or his chain;

Leakage of some nozzle (most often cold start nozzles, if any);

Air filter clogged;

Weak ignition spark;

Faulty boost system;

Reduced engine power;

Faulty injectors;

Lack of air supplied to the intake manifold;

Incorrect injection advance;

The engine does not warm up to operating temperature;

Incorrect operation of toxicity reduction systems.


Timing drive labels incorrectly set;

Faulty pressure control system intake manifold;

Incorrect gasoline pressure;

Valve clearances not adjusted;

Bad rolling (for example, due to flat tires);

Faulty hydraulic clutch (for machines with "automatic");

Wrong work automatic box gear;

Faulty drive axle.


The most common cases are when the carburetor or injector is not repaired. Certainly. Large ATPs usually have rolling stock repair shops, but the carburetor adjustment can only be correctly made on a special stand, which accurately determines the air flow and fuel flow passed through the carburetor. If there is no such stand, then we can assume that the carburetor, in principle, cannot be adjusted accurately.

An important point is the quality of the fuel. For example, if you fill the tank with a “straight race” or some kind of surrogate, it will lead to a decrease in torque and power, and the driver will subconsciously “put pressure on the gas” (i.e. increase the fuel supply to the engine cylinders) in order to drive in the usual mode.

Driving style also affects fuel consumption. For some drivers it is more economical, for others it is more aggressive. A truly economical driving style can only be developed when driving a car equipped with electronic injection fuel and on-board computer that shows the instantaneous fuel consumption in l/100 km. Visual sensations and subjective habits of drivers will not give significant savings.

In addition, the so-called “underfilling” at gas stations is common today. On average, they are 50-100 ml per 1 liter of gasoline.

Most organizations are often reluctant to look for the real causes of excessive gas consumption. And they simply collect monetary compensation from drivers using their own methods.

Some organizations deprive employees of bonuses. But, firstly, the bonus is an incentive payment, which is paid subject to the achievement of certain indicators, in this case- Compliance with fuel consumption standards. Therefore, it is not entirely correct to apply deprivation. Secondly, the actions of the employee are rewarded, that is, if the excessive consumption of gasoline is not caused by the actions of the driver, but he is deprived of the bonus, sooner or later he will also begin to “steal”.

Others keep the excess consumption of fuel and lubricants from employees from wages. Moreover, without evidence of his guilt. But in this case, do not forget about that. That the driver may well apply to the court to invalidate the order to withhold wages. As a result, there will be a lot of problems with litigation.

A number of organizations are suing employees. And in most cases, even with solid evidence of the fault of the drivers. Lose. Because, first of all. We have to carry out an autotechnical examination, to find out whether the technical condition of the car really allows us to meet consumption standards. But even new cars that have just been released from the assembly line do not always meet the standards, let alone cars that have decent mileage. In addition, expertise is an additional cost. But even if it is possible to prove that the car consumes gasoline according to the norm, it is possible to prove the driver's guilt only in one case - "by catching the ego by the hand."

Of course, it is possible to convict a specific driver of excessive fuel consumption. And there are quite a few ways. For example, conducting selective “surveillance”, attaching controllers, conducting test drives to measure the normal rate of fuel consumption by a car, etc. But all this, as a rule, spends a lot of time and money, and most importantly, the result is only temporary.

The best way out of this situation is the use of special systems and equipment. Today, there are many systems on the market for vehicles and special equipment. The main task of which is control and fuel economy.

The diagram of cost reduction for fuel and lubricants during the operation of special equipment is shown in Figure 1.

Figure 1. Diagram of reducing the cost of fuel and lubricants during the operation of special equipment

Analytical type systems are created on the basis of on-board computers. Their principle of operation is based on the calculation of the volume of fuel supplied to the engine cylinders. The main advantage of the system is the ability to control instantaneous fuel consumption. With such control, the driver is forced to gradually become accustomed to an economical driving style. Main disadvantage method - fuel consumption is calculated according to an algorithm that is set to standard road conditions and average temperature. As soon as the parameters go beyond these limits, the probability of error increases. Such systems do not fix the draining of fuel and its refueling. Moreover. when certain key combinations are pressed, the system resets all readings, and the driver can set the fuel consumption at his discretion. It is also impossible to control the fraud associated with "left" checks.

Flow type systems receive information from a turbine flow meter installed in the vehicle's fuel lines. The advantage of this device is that it shows the actual amount of fuel pumped about the line, the disadvantage is a large error and the possibility of driver intervention in such a system. In addition, Russian diesel fuel may contain a large number of solid particles, which reduces the resource of the turbine. In the cold season, there may be problems with paraffin deposits in the lines and on the turbine. Drivers purge the turbine with compressed air until they “inflate” the required amount of fuel. Check fraud is also not blocked.

Devices that control fuel consumption using a standard fuel level sensor are not able to control either the movement of the car or the operation of the engine, and besides, they are easy to disable. It is possible to deceive the device if you drain the fuel in the parking lot with the ignition on. It is also impossible to trace the “left” mileage of the car, to calculate the consumption per 100 km of track. When analyzing data from such devices, the complexity of the work of an enterprise manager increases dramatically. The sensors provide fairly good accuracy, but, in most cases, they are afraid of contaminated fuel. The machine requires the installation and periodic replacement of additional fuel filters, otherwise the sensors "jam".

FMS system. The advantages of such a system, which processes data received from a high-precision capacitive fuel level sensor, is that it is a closed type device. The information read from it is available only to the management of the enterprise. Software The system allows you to receive data on the operation of both a single machine and the entire fleet of vehicles. The information is completely inaccessible to the driver, which means that fraud is excluded.

The FMS system includes three main components - the FMS device ("black box") and a high-precision capacitive fuel level sensor, which are installed in the vehicle in a complex, and a reader for the computer in the office. The FMS device is a black plastic box about the size of a cigarette pack, it is mounted in the cab and connected to onboard network cars. In the future, information is read from the speed sensor, the fuel sensor in the tank, the generator, the engine and other objects that provide information about the operation of the machine and fuel consumption. The FMS device stores information about the operation of the machine for two months. It is easy to remove it from the car and insert it into the connector of a personal computer equipped with the necessary program. Further, the readings from the sensor are transferred to the computer in a few seconds. However, it is possible to perform reading automatically without removing the device from the equipment. The device is returned to the driver, and the company's personnel begin to work with the data received. Information about the operation of the car can be archived on any media, the data can be processed on a computer. Export to Excel and other programs.

In addition to monitoring fuel consumption according to the readings of the FMS device, the responsible employee of the enterprise can analyze the efficiency of the equipment, determine whether it was idle or working, the engine was simply turned on or the equipment was in motion, and also how exactly it moved. The main indicators used by the program are the amount of fuel in the tank at the beginning and at the end of the period, the total amount of filled and spent fuel. Total amount of fuel drained, vehicle mileage in kilometers, average consumption fuel in liters per 100 km, per 1 machine hour, idling, engine operating time, time spent vehicle in move. All these data are presented in the form of tables and graphs.

The disadvantage of the system is the low accuracy. Especially when operating the car in the "urban" mode. In addition, FMS does not detect slow and return drains and does not provide information about the current flow rate in the machine's engine.

There are also fuel consumption monitoring systems (FCMS). This is a whole line of products, from inexpensive to deployed systems with a pass-through sensor, integrated control of the machine's standard sensors (speed, speed, fuel level in tanks, etc.) and a graphical terminal. A feature of the systems is the flow sensor diesel fuel that is not afraid of pollution. Information about fuel consumption, distance traveled, the volume of refueling and fuel drain is displayed on the screen electronic block and stored in memory for later analysis in the office. Another advantage of SKRT is security against fraud. The system analyzes the current fuel consumption depending on the speed of movement, engine modes and decides whether the consumption is normal or there is an abnormal overflow / drain. In this case, the "overflow" counter or the "drain" counter is automatically turned on. Information about current parameters and counters can be password-protected, i.e. hidden from the driver. In addition to fuel consumption, SKRT also monitors the speed, the distance traveled, the hours worked by the engine, the schedule of movement and downtime of the machine. In fact, SKRT performs the role of a fuel consumption meter, tachograph and trip computer. An example of the operation of the fuel consumption control system is shown in Figure 2.


Figure 2. An example of the operation of a fuel consumption monitoring system

At the same time, such systems have the possibility of adding axle load sensors, cargo temperature sensors and a GPS receiver to the system.

Summing up the above, it is worth noting that there is no simple solution to the problem of holding drivers accountable for their excessive consumption of gasoline due to their illegal actions. If the cars are out of order, the management of the organization cannot hold employees accountable. If the cars are serviceable, and the fuel is stolen, it is necessary to organize surveillance, conduct checks, attach controllers to the drivers, and hold the drivers accountable under Art. 243 of the Labor Code of the Russian Federation; either use special systems and equipment, which, in principle, avoid excessive fuel consumption.

Bibliography:

1.Gribkov A.Yu. Accounting for fuel and lubricants in organizations various forms property. M.: Omega-L, 2010. - 72 p.

2. Nogin B.A., Butkov P.P. Saving fuels and lubricants. M.: Vuzovskaya kniga, 2004 - 220 p.

3. Labor Code Russian Federation. M.: INFRA-M, 2007. - 224 p.

A production organization in transportation for its own needs uses a freight vehicle (hereinafter referred to as a vehicle, a car) owned by it. It turned out that the driver - an employee of the organization, transporting finished products to warehouses in Belarus, used up fuel in excess of the norm. Consider how to compensate for the damage caused to them, the amount of which is less than three average monthly earnings of the driver.

A few words about fuel consumption

To track whether fuel is economically consumed, its actual consumption is compared with the calculated rate. And when setting the latter, they use the linear mandatory norms approved by the Ministry of Transport<*>. They depend on the brand.
and vehicle models.

Note!
If there are no mandatory standards, for example, when operating a car of a new model, they resort to temporary standards <*> .

Mandatory norms are adjusted. Most of the time they are raised. In practice, this is done if the vehicle is operated, for example:
— at temperatures below 0 °C;
- in conditions snow drifts, heavy snowfalls, sleet;
- in cities with a certain population.

When operating the vehicle on asphalt and cement concrete roads outside settlements(hereinafter referred to as the route) the norms are lowered<*> .

The corresponding reductions and (or) increases are established by order of the head of the organization<*>. Limit values ​​for increases (decreases) are determined by law<*> .

The consumption rate, taking into account the increase (decrease), is usually called the calculated one.

Definition example calculated norm fuel consumption
To transport its products, the organization uses Ford Transit 350 2.4D (55 kW). The linear diesel fuel consumption rate for this vehicle is 9.5 l/100 km. Accounting for transport work in ton-kilometers is not kept. The order established a reduction for transportation along the route in the amount of 12% and an increase for the transportation of goods by 5%.
The calculated rate will be<*> :
- for the carriage of goods on the highway - 8.8 l / 100 km (9.5 l / 100 km + 9.5 l / 100 km x 5% -
9.5 l/100 km x 12%);
- when returning an empty car - 8.4 l / 100 km (9.5 l / 100 km -
9.5 l/100 km x 12%).

In some cases, additional fuel consumption is added to the calculated rate (for example, if a vehicle with a trailer is operated). Its limits are set by law.<*> .

Algorithm for bringing to liability

Step 1. We fix fuel burnout and determine the amount of damage

As a rule, the actual fuel consumption is calculated as follows:

The amount of fuel in the tank can be determined:
- knowing its volume. The capacity of the fuel tank of the car is indicated in the technical documentation for it. From this value, the amount of fuel that fits when refueling the car to a full tank is subtracted;
- using special devices (for example, fuel gauges, metro rods, etc.).

As a rule, the result of fuel consumption is determined at the end of each month. It can be fuel economy or its overexpenditure - burnout. The documentary basis for identifying burnout is the act of removing residues<*>, as well as documents confirming the use of fuel. This waybills, cumulative data sheets of waybills on the actual consumption of fuels and lubricants (fuel and lubricants) or fuel consumption accounting cards, other documents that contain information about the work of the driver and the car or are used for operational and accounting fuel.

In our situation, fuel burnout is damage caused to the manufacturer. That is, due to the fault of the driver, there is a loss, due to which the manufacturer is forced to bear additional expenses for the purchase of fuel.

You can determine the amount of damage as follows. First, identify its value in physical terms (usually in liters). To do this, subtract the normal consumption from the actual fuel consumption. Then multiply the resulting value by the cost at which the missing fuel is listed in accounting<*> .

Step 2 Finding out the causes of excessive fuel consumption

To establish the causes of excessive fuel consumption, the manufacturer may create a special commission. To do this, an administrative document is issued, as a rule, an order<*>. The Commission acts permanently or is convened in each case of excessive consumption of fuel and lubricants. Usually it includes the head of the transport department, personnel officer, mechanic. Their task is to identify the causes of overspending and its culprit.

In the case under consideration, the damage from overspending was caused through the fault of the driver (the vehicle was used for personal purposes, etc.). And more often than not, the driver commits the guilty actions intentionally. That is, he realizes that he is violating labor duties, foresees that his actions will lead to excessive consumption of fuel, which means that they will cause damage to the production organization, and allows such consequences to occur (he treats them indifferently).

Guilty can be recognized by the driver himself (for example, in an explanatory note), or a commission can establish.

In the second case, they study the data of waybills, information about the mileage on the speedometer, the movement of fuel and lubricants. It is easier to do this if the car is equipped with:
- a system for monitoring the distance traveled, the testimony of which the driver cannot falsify;
— fuel control device in the tank.

In addition, control runs are carried out. In the case when the driver constantly follows one route, it is possible to develop a route passport. In such a document, among other things, indicate the road conditions of the vehicle, the length of the route. All this allows you to track whether the driver entered data into the waybill that differed from the actual ones.

On a note
Fuel consumption in excess of normal can also be caused by:
- the technical condition of the car. So, fuel leakage in the vehicle power system leads to burnout;
- an underestimation of the estimated consumption rate. For example, if, when setting the increase, you do not take into account the road conditions (say, traffic jams) in which the car will be operated.
In this case, you cannot recover damages from the driver.

Step 3. We check the availability of all conditions for bringing to liability

For damage caused by burning fuel, the manufacturer has the right to bring the driver to liability<*>. This can be done if, in the presence of damage and guilt<*> :

1) the driver's behavior was unlawful. That is, he allowed a burnout due to non-performance or improper performance of his labor duties;

Example
According to the work instructions, the driver must follow the recommendations on the route. In violation of them, the driver deviated from the shortest route to call home. During parking, the engine did not turn off. This resulted in excessive fuel consumption.

2) between damage and non-performance (improper performance) of labor duties there is a causal relationship.

In this case, there must be no circumstances excluding the responsibility of the driver. An example of such circumstances is force majeure, a state of emergency.

Step 4 We collect damages

A driver who deliberately allowed excessive fuel consumption, as a rule, bears full liability<*>. That is, the damage is fully compensated.

The tenant can compensate for his damage in several ways:

1) to get started invite the driver to compensate the damage voluntarily. It is better if the consent is in writing. For example, the driver will write an application for voluntary compensation for damage or an appropriate agreement will be concluded with him. It is advisable that such documents establish the terms for the transfer of money;

Application wording example
Due to my excessive fuel consumption for the period from 03/01/2018 to 03/30/2018, I undertake to compensate for the damage caused in the amount of 53.54 rubles. voluntarily by transferring the specified amount to the settlement account of Khlebovichok LLC no later than April 17, 2018.

2) if the driver refuses to compensate for the damage on a voluntary basis - order to withhold the amount of damage from the salary. This can be done if the following conditions are met simultaneously:

— the damage does not exceed three average monthly salaries of the driver<*> ;

On a note
How to determine the average salary per month - established by law<*> .

— a written explanation was requested from the driver<*> ;
– the decision to withhold was made no later than two weeks from the day the damage was discovered. That is, from the day when it became known about the existence of damage.

To keep the amount of damage, the head issues an order or order. The driver is familiarized with such a document under the signature. And if he refuses, they draw up an appropriate act.

You can keep money no earlier than 10 days from the date of notification of the withholding
driver<*>. In this case, the manufacturer's accounting must comply with:
- restrictions. So, overall size of all deductions must not exceed 50% of the salary due to the driver<*> ;
- prohibitions. For example, deductions cannot be made from severance pay and compensation payments.<*> ;

3) file a claim for damages from the driver.

In the situation under consideration, the amount of damage from fuel burnout does not exceed three average driver salaries per month. So, it can be withheld by order of the head from the salary of the culprit<*>. However, the employer will have to go to court if<*> :
- the deadline for issuing an administrative document has been missed;
- the driver does not agree with the amount of damage.

In this case, make up statement of claim. It, in particular, describes the circumstances under which the driver caused damage, indicate its amount. Attached to the claim are documents confirming:
- payment of state duty. Its amount is 5% of the value of the claim.<*> ;
- excessive fuel consumption (for example, waybills) and the amount of damage (fuel accounting cards, receipts for the purchase of fuel);
- the presence of conditions for bringing to liability (explanatory note of the driver, act of the commission).

The employer has a year to file a claim<*>. Documents must be sent to the district (city) court at the place of residence of the driver<*> .

Addresses of courts of general jurisdiction and details for payment of state duty are posted on the website of the Supreme Court.

The statement of claim is considered within a month from the date of acceptance<*>. If he is satisfied, the manufacturer will issue a writ of execution. In the case when the driver ignores the decision of the court, it is possible to recover the damage by force through the enforcement authorities (OPI). The OPI will initiate proceedings and transfer the executive document to the production organization. Based on it, the accounting department will withhold the amount of damage from the driver's salary.

Big expense fuel is usually attributed to malfunctions electronic systems car, is it always like this? Now let's find out...

Let's start with the simplest. How do you measure fuel consumption on your car?? If the increased cost of gasoline, then it's stupid (no offense). It is also stupid to measure the consumption of gasoline in the direction of the arrow on the fuel gauge. First of all, you need to correctly measure the flow rate on your car. Of course, the data will still be approximate, but already more accurate than the definition of “by eye” and “by sensations”.

First you need to correctly measure the increased fuel consumption

Fill up a full tank of fuel. You may not be able to fill gasoline to the top of the neck, because in many fuel tanks There is check valve, it does not let fuel out through the filler hole. But the tank needs to be filled as accurately as possible!

Now you need to reset the odometer to zero, and you can go. You need to drive along the highway average speed 90 km/h, without sharp accelerations and braking. The more kilometers you drive, the more accurate the measurement will be.

Most effective tool for fuel economy, according to our readers, is the High Performance Fuel Saver. The fuel passes through the magnetic field created by the FUELFREE fuel saver. The fuel molecules are evenly distributed, and its combustion in the engine becomes more efficient. Thereby gasoline consumption(or diesel, who drives what) reduced by 30-40%.

After the trip, top up the tank again to the full (preferably at the same gas station and from the same pistol, because they can snap off in different ways.) Topping up the tank to the full, you will find out how many liters you spent on the train, and look at the odometer mileage. Now there is all the data to find out the consumption.

Divide the number of liters used by the kilometers traveled and multiply all this by 100. You will get gasoline consumption per 100 kilometers.

Example: Let's say you drove 86 kilometers and spent 6 liters of gasoline on this trip. We divide 6 by 86, and multiply the resulting figure by 100. We get approximately 6.98 liters. That is, the consumption is about 7 liters per hundred.

Keep in mind when measuring:

  • What you may miss at some gas stations
  • The quality of the fuel greatly affects the distance traveled.
  • Driving style largely determines the efficiency of the motor

Main reasons

In most cases, high fuel consumption is the cause of the malfunction. We will now talk about these malfunctions and consider the causes of increased fuel consumption.

Pressure in fuel rail . Reduced or high blood pressure c causes high fuel consumption. Check the pressure with a special fuel gauge. The pressure may drop due to a clogged mesh filter on the fuel pump, or due to the "fatigue" of the fuel pump itself.

When the pressure in the fuel rail drops below normal, the engine power decreases, which forces the driver to press the gas pedal harder, and this causes high fuel consumption. The pressure norm for all machines is different, but limits can be distinguished from 2.6 to 4 kPa. These are average pressures with the engine running.

Voltage in the car network. Unstable voltage directly affects the performance of injectors.

The control unit calculates the injection time, taking into account, among other things, the voltage of the vehicle's on-board network. Check the stability of the output voltage from the generator. You can do this with a multimeter with the engine running.


oxygen sensor. If it malfunctions or incorrect readings, the “check” may not light up, but the consumption will be increased. The fact is that the oxygenator is responsible for the optimal adjustment of the fuel supply, and if it is faulty, then the flow rate inevitably increases.

Well, if the mileage of your car is more than 100 thousand and the sensor has never changed, be sure that it shows incorrectly. Sensor resource approximately 80,000 kilometers

Coolant temperature sensor. If fuel consumption has increased, then DTOZH may be the cause. When the temperature sensor is false, the ECU may unreasonably increase fuel supply, mistakenly thinking that the engine is cold.

The fact is that for a cold engine, the mixture is made more enriched, that is, more gasoline is supplied than in a hot engine.

High RPM idling can also be the cause of high consumption. The revs themselves may increase due to the throttle position sensor.

blockage fuel injectors . With a decrease in the quality of spray on clogged nozzles, fuel consumption increases significantly. At the same time, the acceleration dynamics may drop significantly. The car starts to "stupid", that is, it accelerates poorly. Sometimes misfires can occur, causing unburned fuel to burn out in the catalyst.

Air filter. A clogged air filter prevents air from entering the cylinders enough. Because the mixture becomes rich. Oxygen sensor of course, it regulates the composition of the mixture, but as a result, the engine power drops and the driver presses the pedal again, thinking about why the car has a high gas mileage.

When heavily crowded air filter engine speed may not rise to the possible limit.

Cold engine. If the engine is not warmed up to operating temperature (on Solano and Smile 92 - 98 degrees, on Geely Emgrand and Lifan X60 - 95 degrees.) On a cold engine, the ECU prepares a re-enriched mixture for a successful start. But if the mixture is rich while driving, this will cause a strong overspending of gasoline. When the engine is overheated, a similar situation occurs.

Camshaft position sensor. In systems modern cars organized multipoint injection which is provided by the camshaft sensor. When the sensor fails, the system switches to asynchronous injection, fuel is injected into all cylinders simultaneously, regardless of the phase of the pistons.

Multipoint or distributed injection fuel is a process in which gasoline is injected into each cylinder separately and only on the intake stroke. With asynchronous injection, fuel is injected into all cylinders at the same time, but in a smaller amount.

Use of leaded gasoline! At the beginning of the 20th century, Americans came up with a way to raise the octane number of gasoline. They just added tetraethyl lead to it. Such gasoline is called leaded. Tetraethyl lead additive is highly toxic. In addition, a film of lead settles on the oxygen sensor and "poisons" it. The oxygen sensor starts to lie and fuel consumption is constantly increasing.

What does it mean? This means that when refueling with gasoline with a higher octane rating (95, 98), you run the risk of running into exactly the “planted” fuel. The higher the octane rating, the less knocking of the fuel (self-ignition during compression). But in this case, more is not always better. Although the 92nd is not immune to fraud, it still has more confidence.

Ignition system. Even if occasionally, the fuel consumption will be greater. Gasoline from idle cylinder directly thrown into the pipe and in addition kills the catalyst. Check the ignition system, wires, modules and spark plugs for possible "breakdown".

Mass air flow sensor. Or in some cars sensor absolute pressure in the intake manifold. The readings of these sensors are used to adjust the injection time and the composition of the fuel-air mixture, therefore, if they do not work correctly, the consumption increases by leaps and bounds.

The costs of fuel and lubricants are determined on the basis of approved standards. Types of fuel consumption rates:

  • basic linear rate per 100 km of run;
  • norm for execution of transport works per 100 t/km;
  • norm per one ton of additional mass (in case of using a trailer);
  • the norm for a trip with a load (this norm is associated with the maneuvering of the car and the performance of loading and unloading operations);
  • norm per 100 km of run when performing special work;
  • the norm for the operation of special equipment installed on cars (calculated for one hour or one operation);
  • norm for the operation of an autonomous heating device (calculated for one hour).

The norms also provide for various allowances and correction factors to take into account the circumstances in which the work is performed (for example, climatic conditions).

Let's figure it out: burning fuel

Also, knowledge of these figures allows you to more rationally spend the resources of the organization, to prevent overspending. If a company is charged income tax, then the calculation of fuel consumption will be milestone in justification of compensation from this tax.


In logistics organizations, it is recommended to measure all newly received cars, especially if the vehicle already has mileage. Who fills in In order to organize the measurement and draw up the document properly, you need to form a commission.

It must include at least three persons not interested in the outcome of the case. It can be an economist, director, accountant, driver, secretary, etc.

In addition, it is desirable to confirm their qualifications. Engineering, economic education - important factor, which gives additional legal significance to the document.

Order to write off fuel

The application of correction factors and the transition to summer or winter norms begins by order of the head of the enterprise. In case of revealing overtime expenses of fuel and lubricants, a statement of such expenses is compiled and submitted to the head of the enterprise for making a decision on reimbursement of the cost of overused fuel and lubricants.
As a rule, overtime expenses of fuel are considered as a shortage to be compensated at the expense of the guilty persons. With the team method of work, with the consent of the workers, the introduction of joint and several liability for shortages is allowed.
Drivers can be paid bonuses for saving fuel. Such bonuses are provided for by a regulation specially developed at the enterprise.

Attention

Payments of bonuses for saving fuel and lubricants occur on the basis of the order of the head of the enterprise. In accounting, these types of bonuses are credited to the corresponding expense account under the element "Expenses for wages".

How to draw up an order for the write-off of fuel and lubricants

Then in the order it is necessary to draw clear boundaries between the one and the other, so that there is no confusion on the check with which norms are correct (4). Fuel consumption in spring-summer and autumn- winter period s different.

Info

Therefore, it is necessary to establish summer and winter norms in the order. Alternatively, you can fix the winter surcharge as a percentage, due to which the fuel consumption rate will increase for the winter period.

The allowances for different regions is in the old disposal of the Ministry of Transport (5). In the order, it is possible to establish which of the employees will be responsible in the company for compliance with the new standards (6).

This may be, for example, the head of the AHO or the head of the transport department. This employee, as well as the accounting employee who is responsible in the company for accounting for fuel costs, must be familiarized with the new order (7).

Excess fuel consumption? by the driver!

An act of control measurement of fuel consumption is drawn up if it is necessary to accurately reflect the amount of fuel and lubricants that is spent by a particular machine in real conditions. FILESDownload a blank form of an act of control measurement of fuel consumption.docDownload a sample act of control measurement of fuel consumption.doc Why does it exist If a car or freight car using any type of fuel, then in order to optimize the company's activities, the head and other responsible persons must be aware of how much fuel and lubricants are spent per kilometer.
Otherwise, favorable conditions are created for the fraudulent actions of hired drivers. This act is the starting point or test of the employee's honesty.
In any case, such a freeze is a guarantee honest work, with knowledge real numbers about costs.

The act of control measurement: we justify fuel consumption (Yuryeva Yu.V.)

Source: Glavbukh magazine Now all companies that have vehicles need to decide whether to update their fuel write-off rates. And if so, then issue an appropriate order. The need for this arose because the Ministry of Transport of Russia updated its standards from the order dated March 14, 2008 No. AM-23-r, which for a long time no longer corresponded to the realities of the car market. It did not have standards for many now popular foreign cars, for example Chevrolet Aveo, Scoda Octavia, Ford Focus. See below for a sample order on fuel and lubricants standards. Now the norms for all models are supplemented by the order of May 14, 2014 No. HA-50-r. To take them into service is the right, not the obligation of the organization. You can continue to write off gasoline according to your own standards. The risk here is small, because the Ministry of Finance admitted that the Tax Code of the Russian Federation does not require the rationing of fuel costs at all (letter dated January 27, 2014 No. 03-03-06/1/2875).

An example of an order for the write-off of fuels and lubricants according to the standards

Orders An order for the write-off of fuel and lubricants is drawn up at each enterprise that owns vehicles. We offer you to download a sample order form below. Fuels and lubricants are fuels and lubricants, which include fuel, brake fluids, oils and other lubricants.

The write-off of fuel and lubricants is carried out according to the standards established at each enterprise for each vehicle. Fuel consumption rates can be set on the basis of actual measurements for each vehicle, and officially approved standards can also be taken. No matter how the write-off of fuels and lubricants takes place, it is necessary to approve an order that will establish the procedure for writing off fuel and lubricants, write-off rates and documents with the help of which fuel and other materials will be written off.

The act of control measurement of fuel consumption

So future calculations of fuel consumption will be easier, taking into account the localization of movement. It is also mandatory to write in the document:

  • how much fuel was inside the vehicle at the beginning of the process, what type and brand it was;
  • how much gasoline (or other fuel and lubricants) is left in the tank at the end of the measurement process;
  • whether refueling or draining of fuel was carried out (if not, indicate this moment in the document);
  • total costs of fuel and lubricants in liters or other unit of measure;
  • detailing the initial and final indicators of the speedometer (in kilometers);
  • how many km was the mileage during the entire measurement;
  • the consumption is indicated, calculated by dividing the amount of fuel by kilometers - the total consumption per 100 km is also calculated.

An important nuance! All numerical data on paper is written both in numbers and in words.

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Order to write off fuel

As a rule, the statement of expenditure of fuel and lubricants is compiled for one calendar month. It states:

  • full name of the enterprise;
  • name of the structural unit;
  • personal data of the driver;
  • stamp, government number car;
  • the reporting period for which fuel and lubricants will be written off.

Its form is designed in the form of a table in which the columns fit:

  • serial number;
  • date of;
  • brand of gasoline or diesel fuel used;
  • oils and other types of fuels and lubricants;
  • signature of the accountable driver;
  • final data.

As a rule, the statement is compiled by a material accountant, who is entrusted with the duty of accounting for fuel and lubricants. Each driver gives him a check or expense account, the data of which he enters into the statement.
It should provide a list of fuel consumption standards established by the enterprise. Types of standards for fuel consumption, measurement in liters:

  • the basic rate applied per 100 km of a vehicle run with its full equipment;
  • transport norm, calculated per 100 km of run, but the indicator is determined by the carrying capacity of the vehicle;
  • the rate, taking into account one ton of additional mass, if a trailer is used;
  • the rate calculated for a trip with a load, taking into account the maneuvering of the vehicle when performing loading and unloading operations;
  • the norm set for 100 km of run in production special types works;
  • the norm, taking into account the special equipment that is installed on the vehicle.


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