Compare plan and actual using the same cost categories
The fictional week below uses 2,800 all miles in both columns. Owner compensation is entered separately from operating costs; tax reserve and cash transfers are handled after this comparison.
| Week | Plan | Actual | Effect on contribution |
|---|---|---|---|
| Revenue | $6,000 | $5,950 | −$50 |
| Fuel | $1,400 | $1,540 | −$140 |
| Maintenance and tires | $700 | $700 | $0 |
| Fixed allocation | $900 | $900 | $0 |
| Tolls and other costs | $200 | $260 | −$60 |
| Owner/driver compensation | $1,200 | $1,200 | $0 |
| Contribution after entered costs | $1,600 | $1,350 | −$250 |
Actual contribution: $5,950 − $1,540 − $700 − $900 − $260 − $1,200 = $1,350. The $250 shortfall is exactly $50 less revenue plus $140 more fuel plus $60 more other cost. Actual contribution per all mile is $1,350 ÷ 2,800 = $0.4821.
Trace variance to evidence
In this hypothetical record, fuel receipts show 385 gallons at $4 instead of 350 gallons at $4: 35 additional gallons explain all $140. A $60 parking receipt explains the other-cost difference. The missing $50 accessorial remains a revenue reconciliation item. Keep these explanations with the load IDs so next week’s assumptions improve.
Reconcile profit and cash separately
The settlement guide explains advances and escrow. A settlement’s $2,680 cash figure cannot be compared directly with this week’s $1,350 contribution without reconciling different categories. Do not subtract fuel again if the settlement already withheld it. Revisit the load estimate for trip variance and roll consistent monthly actuals into the cost-per-mile calculator.
Reserve-based maintenance smooths planning but cannot predict a repair bill. Keep enough detail to distinguish an operating loss, a timing shortfall and a transfer to savings.
Continue the owner-operator workflow
Return to the owner-operator calculator hub to connect the cost floor, quote, trip estimate and completed-week review.