Core Accounting Challenges
Inventory leaves the building and returns partially consumed. Without a check-out and check-in reconciliation for each route, differences become untraceable.
- Driver inventory assignment and return reconciliation
- Order-level revenue and payment capture
- Undelivered order and return handling
- Route cost, mileage and vehicle expense tracking
Payment Handling and Controls
Payments collected in the field require the same rigor as a register: documented receipt, sealed remittance, dual count on return and independent reconciliation.
Cost Classification
Delivery labor, vehicle cost and fuel are generally selling and distribution costs rather than production costs, which places them on the disallowed side of the 280E line for plant-touching operators.
Unit Economics
Contribution per delivery, average order value and orders per route hour determine whether a delivery program adds or destroys profit.
Frequently Asked Questions
- How should driver inventory be tracked?
- As a distinct location or custody bucket, assigned at dispatch and reconciled on return, with the tracking system and ledger updated the same day.
- Is delivery profitable?
- Only when average order value and route density are sufficient to cover labor, vehicle and compliance costs. The analysis should be run with your own data before expanding.
- What are the biggest control risks in delivery?
- Unreconciled returned product and field payment handling. Both need documented dual-verification procedures.