| Owner's Compensation (if not manager) | $ |
| Manager's Base Commission |
|
| Administration (i.e. front office compensation) | |
| Manager's Commission | |
| Advertising Expense | |
| Travel & Entertainment | |
| Training | |
| Policy Adjustment | |
| Loaner Vehicle Expense | |
| Small Tool Expense | |
| Equipment & Vehicle Maintenance | |
| Vacation Expense | |
| Fringe Benefits (i.e. hospitalization, uniforms, etc.) | |
| Payroll Taxes | |
| Pension Expenses | |
| Hazardous Waste Disposal | |
| Shop Supplies & Small Parts | |
| Office Supplies | |
| Contributions | |
| Bad Debts | |
| Miscellaneous Direct Expense | |
| FICA Expense to Shop | |
TOTAL DIRECT EXPENSE | |
FIXED EXPENSES FOR THE REPORT PERIOD | |
| Rent or Mortgage Equivalent | |
| Utilities | |
| Telephone | |
| Taxes Other than Income | |
| Insurance Total | |
| Professional Services | |
| Data Processing Equipment Lease | |
| Auto or Truck Lease Payment | |
| Interest Other than Building & Equipment | |
| Depreciation on Equipment | |
| Miscellaneous Expense | |
| Equipment Lease | |
TOTAL FIXED EXPENSES | |
|
| |
TOTAL DIRECT and FIXED EXPENSES |
In next month’s issue, INSIGHT will further examine the relationship between costs and productivity, including What-If scenarios that shops can use to see the effect productivity has on financial performance. To prepare for this discussion, use the charts and formulas presented in this article to determine your facility’s OE/TCH.
| Determining a Collision Repair Facility's Hourly Operating Cost | Technician Clock Hour Worksheet |
Have a comment? Send an E-mail to: rthrall@postoffice.ptd.net
Reprinted from the November 1996 Issue of Collision Repair Industry INSIGHT.
© 1996 Collision Repair Industry INSIGHT. All Rights Reserved
