Transport companies operate in a highly complex environment, where different business areas coexist: urban and extra-urban services, contractual basins, ministerial lines, charter services, rentals and special operations.

The Pluservice management control model is based on a direct costing approach, designed to reflect this complexity in a clear and structured way.
The company is divided into distinct Business Areas (ASA), each treated as an independent economic entity, with its own income statement based on:

• directly attributable revenues
• vehicle-related costs, valued using standard costs
• costs directly attributable to each business area

This approach allows precise analysis of profitability, margins and performance for each service and operational segment.

The system is natively integrated with the Pluservice ERP and collects both economic and quantitative data from all operational areas.
At the same time, its flexible architecture allows data acquisition from non-Pluservice software through dedicated ETL processes (Extract, Transform, Load).

This ensures a unified, reliable and continuously updated data base, regardless of the source systems used by the company.

To ensure comparability and consistency across analyses, the system uses standard costs for:

• driving and workshop personnel (hourly cost)
• vehicle operation (cost per kilometre)

These standard values are applied both in budgeting activities and in actual cost reporting, enabling accurate performance evaluation and variance analysis.

Industrial (analytical) accounting is a core component of the management control system.
It complements general accounting by focusing on:

• cost pre-determination
• cost recording and allocation
• monitoring and control
• analysis of costs and revenues related to service delivery

This provides a deeper understanding of how resources are used and how value is generated across the organisation.

The company chart of accounts is reclassified according to management control logic, distinguishing between fixed and variable costs.
This makes it possible to calculate key profitability indicators such as:

• break-even point
• contribution margin by business area
• performance by service, basin or contract

The Pluservice solution includes the most common financial reclassification models (cost of sales, value added, value of production) and allows users to define custom models when needed.

Budgeting is not just about forecasting.
In the Pluservice approach, the budget becomes a reference framework to:

• guide company management
• assess performance
• identify and manage critical issues
• coordinate contributions from different departments
• support motivation and accountability across the organisation

A practical tool for steering the company with awareness and consistency.

The system provides a structured set of standard reports, organised by thematic area: administration, workshop and maintenance, ticketing, operations, payroll.

For more advanced analysis, the solution integrates with Business Intelligence tools (such as Pentaho), enabling deeper insights, customised dashboards and strategic reporting