When the Rubber Hits the Road is a guide to return truckload carriers to a uniform system of cost accounts.  This guide will assist in measuring transport margins, fixed transport costs, and target profits by using sound cost principles that served the truckload industry for over 50 years prior to deregulation.

The Uniform System of Cost Accounts was archived by the ICC’s Bureau of Accounts in 1987 after rate deregulation in 1980. With one directive, the ICC instructed transport carriers to charge fair and reasonable rates and move to what was called at the time “GAAP” crap.  GAAP (generally accepted accounting principles) is not sound managerial cost accounting.

This concise handbook provides all of the standard cost categories that can be used with any flexible computer accounting system to measure transport margins needed to cover three key fixed cost segments of any truckload carrier. It contains various managerial cost accounting concepts, practices, methods and benchmarks that will keep owners and managers continually generating profits from the provisioning of transport services.

This manual will also help guide the user through the TruckWin Connect system and how the system can assist in controlling transport expenses and reaching profit goals.

About the Author

Jerry R. Noonan is a CPA that has practiced accounting, tax and consulting in the truckload transport industry for over 40 years with the methods contained in this book.

Here are a few of the included managerial tools that will assist you in unraveling the mystery of transport costing.

  • How to measure transport margin dollars available to breakeven
  • Formulas to calculate break even revenue
  • Formulas to calculate break even miles
  • Formulas to target revenue and per mile profits
  • Financial benchmarks for margins and key cost segments
  • Costing methods to properly measure depreciation costs

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  • Recently I was able to thumb through the book, it is very thorough and informative.  I have been in the transportation industry since 1981, the majority of my career has been in finance/accounting roles (CPA/CMA).  During this period I have read countless books, articles, websites, etc., attended hours of seminars and reported to or supervised extremely intelligent accountants.  I have never seen anything published that a layman could understand and apply.  Mr. Noonan obviously has a thorough and deep understanding of this industry and his talent to educate others than those already educated makes him a standout amongst many of our fellow brethren.

    Scott K. Whitewood Transport, Inc / General Manager

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