Référentiel prix de revient Régional EA – Gazole

Update to economic conditions from December 2024 December 2024

Cost price reconstruction




	Annual mileage per vehicle	84 500 km/an
	Number of operating days per year	230,4 jours
	Average speed	60,5 km/h
	Load cycle rate	83,1 %
	Load capacity	28,4 tonnes
	Load rate on loaded route	85,3 %
	Waiting time 1 loading + 1 unloading	2,41 h
	Towed vehicle/towing vehicle ratio	1,39

	Shelf life:
	Motor vehicle	6,9 ans
	Towed vehicle	12,4 ans




	Number of hours of service time per day of vehicle operation	9.5 h
	For a full-time driver:
	Time worked during a month of full activity	194,7 h
	Percentage of driving time in total service time	63 %
	Number of days of activity per year	218,5 j
	Annual service time	2 034 h
	Number of drivers per vehicle	1,06

	For a part-time driver:
	Time worked during a month of full activity	186,1 h
	Percentage of driving time in total service time	61,9 %
	Number of days of activity per year	133,2 j
	Annual service time	1 239 h
	Number of drivers per vehicle	0,02




	Average fuel consumption per 100 km	30,0 litres
	Prix du gazole hors T.V.A. par litre en cuve après remboursement remboursement des droits d'accises	1,1112 €
	Share of tank supply	66,2 %
	Price of diesel excluding VAT per litre at the pump after reimbursement of excise duty	1,1809 €
	Share of supply at the pump	33,8 %
	Tyres, annual costs	3 114 €
	Maintenance and repairs, annual costs	10 063 €
	Tolls, annual costs	6 436 €




	For a full-time driver:
	Salary and other remuneration items reported on a monthly basis	2 896,00 €
	Employer contributions before relief	42,25 %
	‘Fillon’ tax relief and TEPA deduction for one month	476,79 €
	Travel allowances calculated on the basis of one day's work	20,18 €

	For a part-time driver:
	Salary and other remuneration items reported on a monthly basis	2 654,00 €
	Employer contributions before relief	42,25 %
	‘Fillon’ tax relief and TEPA deduction for one month	513,22 €
	Travel allowances calculated on the basis of one day's work	29,11 €




	Motor vehicle:
	Replacement value of the vehicle	113 571 €
	Financing methods: % loan	32 %
	Financing methods: % leasing	48 %
	Financing modes: % rental	20 %
	Financing and ownership, annual costs	16 129 €

	Towed vehicle:
	Replacement value of the vehicle	37 055 €
	Financing methods: % loan	39 %
	Financing methods: % leasing	49 %
	Financing modes: % rental	12 %
	Financing and ownership, annual costs	4 392 €

	Insurance:
	RC + VI + damage share vehicle, annual costs	2 825 €
	Goods, annual costs	384 €
	Axle tax	516 €
	Structural costs and other indirect expenses, annual costs	25 442 €




	Fuel	0,340 €/km
	Tyres	0,037 €/km
	Maintenance and repairs	0,119 €/km
	Kilometre term (excluding tolls)	0.496 €/km
	Tolls (all kilometres combined)	0,076 €/km
	Kilometre term with tolls (CK)	0.572 €/km
	Salaries and other remuneration components	17,04 €/h
	Payroll and other remuneration charges	4,39 €/h
	Travel expenses	2,17 €/h
	Hourly Term (CC)	23.60 €/h
	Cost of owning the motor vehicle	70,00 €/j
	Cost of owning the towed vehicle	19,06 €/j
	Insurance	13,93 €/j
	Taxes	2,24 €/j
	Total fixed vehicle costs per operating day (CV)	105,23 €/j
	Structural costs and other indirect costs (CS)	110,43 €/j
	Daily term (CV + CS)	215,66 €/j