Référentiel prix de revient Longue distance EA – Gazole

2023 Sample – Updated to economic conditions of December 2024

Cost price reconstruction




	Annual mileage per vehicle	106,430 km/year
	Number of operating days per year	225.8 days
	Average speed	67.0 km/h
	Load cycle rate	86,2 %
	Load capacity	28.0 tons
	Load rate on loaded route	87,7 %
	Waiting time 1 loading + 1 unloading	3.09 h
	Towed vehicle/towing vehicle ratio	1,41

	Shelf life:
	Motor vehicle	6.6 years
	Towed vehicle	11.3 years




	Number of hours of service time per day of vehicle operation	9.8 h
	For a full-time driver:
	Time worked during a month of full activity	208.2 h
	Percentage of driving time in total service time	73,1 %
	Number of days of activity per year	219.1 j
	Annual service time	2,102 hours
	Number of drivers per vehicle	1,031

	For a part-time driver:
	Time worked during a month of full activity	197.3 h
	Percentage of driving time in total service time	75 %
	Number of days of activity per year	78.2 d
	Annual service time	718 hours
	Number of drivers per vehicle	0,064




	Average fuel consumption per 100 km	29.8 liters
	Price of diesel fuel excluding VAT per litre in tanks after partial reimbursement of TICPE (domestic consumption tax on energy products)	1,1625 €
	Share of tank supply	60,8 %
	Price of diesel fuel excluding VAT per litre at the pump after partial reimbursement of	1,2140 €

	TICPE:
	Share of supply at the pump	39,2 %
	Tyres, annual costs	3 725 €
	Maintenance and repairs, annual costs	10 696 €
	Tolls, annual costs	10 362 €




	For a full-time driver:
	Salary and other remuneration items reported on a monthly basis	3 143,23 €
	Employer contributions before relief	42,54 %
	‘Fillon’ tax relief and TEPA deduction for one month	519,23 €
	Travel allowances calculated on the basis of one day's work	49,81 €

	For a part-time driver:
	Salary and other remuneration items reported on a monthly basis	3 068,33 €
	Employer contributions before relief	42,54 %
	‘Fillon’ tax relief and TEPA deduction for one month	532,79 €
	Travel allowances calculated on the basis of one day's work	65,79 €




	Motor vehicle:
	Replacement value of the vehicle	114 465 €
	Financing methods: % loan	41 %
	Financing methods: % leasing	38 %
	Financing modes: % rental	21 %
	Financing and ownership, annual costs	15 993 €

	Towed vehicle:
	Replacement value of the vehicle	35 314 €
	Financing methods: % loan	42 %
	Financing methods: % leasing	41 %
	Financing modes: % rental	17%
	Financing and ownership, annual costs	3 996 €

	Insurance:
	RC + VI + damage share vehicle, annual costs	2 657 €
	Goods, annual costs	399 €
	Axle tax	516 €
	Structural costs and other indirect expenses, annual costs	24 244 €




	Fuel	0.352 €/km
	Tyres	0.035 €/km
	Maintenance and repairs	0.101 €/km
	Kilometre term (excluding tolls)	0.488 €/km
	Tolls (all kilometres combined)	0.097 €/km
	Kilometre term with tolls (CK)	0.585 €/km
	Salaries and other remuneration components	18.16 €/h
	Payroll and other remuneration charges	4.72 €/h
	Travel expenses	5.23 €/h
	Hourly Term (CC)	28.11 €/h

	Cost of ownership:
	Motor vehicle	70.83 €/d
	Towed vehicle	17.70 €/d
	Insurance	13.53 €/d
	Taxes	2.29 €/d
	Total fixed vehicle costs per operating day (CV)	104.35 €/j
	Structural costs and other indirect costs (CS)	107.37 €/d
	Daily term (CV + CS)	211.72 €/d