Customer Billing: Key Component of Charge-Back Systems

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1 Customer Billing: Key Component of Charge-Back Systems This article is a pre-print of a chapter from NAFA s exciting new Fleet Cost Allocation Guide. The publication/cd-rom covers accounting methods, accounting standards, chargeback systems, the fleet cost allocation process, sample allocation programs from five fleets, and results of a NAFA cost allocation guide benchmarking survey. The Fleet Cost Allocation Guide can be ordered on This chapter was authored by Paul Lauria. He is the president of Mercury Associated, a fleet management consulting firm headquartered in Gaithersburg, MD. He can be reached at plauria@mercury-assoc.com. Paul Lauria Some fleet management organizations that employ charge-back systems utilize cost clearing accounts that distribute or clear out to their customers all of the costs they incur each fiscal period, and thus do not have any fund balances to manage. In the private sector, particularly in investor-owned utility companies, cost clearing accounts are common. However, the vast majority of public-sector fleets that use charge-back systems do so in conjunction with an internal service or enterprise fund, generically known as a revolving or working capital fund. Of the three charge-back system components, rates tend to receive the most, and billing processes the least, amount of attention. Rates command attention for a variety of reasons: they can be tricky to develop; they need to be updated regularly; they invite comparisons between in-house and commercial service providers; they are important in the public sector to the recovery of fleet costs from certain state and federal grant programs; and they can complicate fleet user budgeting. Revolving fund balances receive a lot of attention when they become too big or too small, and, invariably, when management is looking for sources of ready cash to help balance the budget during an economic downturn. Billing processes, in contrast, are an afterthought in many fleet management organizations. This is due, in part, to the fact that responsibility for issuing bills and transferring funds from one internal account to another almost always resides with the finance or accounting, rather than the fleet management, organization. It also reflects the fact that many organizations that use a charge-back system operate on an accrual rather than a cash basis. This means that their ability to spend money is for the most part constrained only by the amount of funds in their approved budget, and not by the amount of cash in their revolving fund at a particular point in time. Under these circumstances, collecting money from customers does not have the same degree of urgency as it does in a cash-basis enterprise. Although this factor seems to be less prevalent today than in the past, the importance of the billing process also is discounted when individuals lose sight of why an organization uses a charge-back system in the first place. If the objective of billing customers is believed to be nothing more than a way of effecting the transfer of funds from one account to another, the precise manner in which such transfers are made will be of little interest or concern. The corollary of this view is the oftrepeated observation that a charge-back system involves nothing more than taking money out of one pocket and putting it in another. Fortunately, most fleet managers today understand that the primary purpose of a charge-back system is not to shuffle money from one fund or account to 14 NAFA Fleet Executive January/February 2004

2 another, but to promote the cost-effective provision and use of fleet assets and services. They don t always appreciate, however, that proper customer billing is as critical to the attainment of this goal as is proper rate design and proper fund management. Billing and Charge-Back System Effectiveness Charge-back systems and revolving funds were invented for three reasons: To facilitate the distribution of the indirect (e.g., enterprise-wide overhead) costs of providing a good or service to the organizations that utilize it and otherwise might not bear a portion of these costs (such as an agency or division with a dedicated, non enterprise-wide source of funding or revenue) To allow for the distribution of capital asset costs over more than one fiscal year and the accumulation of money in a dedicated reserve fund from which cash can be taken to pay for the replacement of such assets To promote the efficient management of resources. Arguably, the principal reason that organizations use charge-back systems to finance the costs of their fleet operation is to achieve the third of these objectives; that is, to motivate fleet managers to provide, and fleet users to utilize, vehicles, equipment, and related services efficiently and effectively. A properly designed charge-back system does this by making both fleet users and fleet management personnel aware of the costs of such resources. More precisely, a good chargeback system illustrates the linkage between an organization s behavior and its costs. As the old adage goes, when you get something for nothing, you often treat it like nothing. Thus, a fleet user organization that does not incur large vehicle repair charges when certain of its operators ignore preventive maintenance schedules is unlikely to insist that those drivers comply with such schedules. Organizations whose maintenance and repair charges remain unchanged even when they fail to replace their vehicles in a timely manner clearly have no economic incentive to follow recommended replacement cycles. This is even truer of a user organization that is not charged at all for the maintenance and repair of the vehicles it uses. Thus, charging fleet users for the costs of the specific vehicles and services they utilize is imperative if you want them to pay attention to and, more importantly, manage these costs. This same principle applies to the provision of fleet resources. Fleet management organizations that do not have to account to fleet users for the costs of providing vehicles and related services to them face far less pressure to manage these costs well than is the case when the cost of every good and service they produce is subject to customer scrutiny and acceptance before it can be recouped. For example, there is little incentive for a fleet manager to worry about the cost (or cost competitiveness) of his or her organization s provision of an hour s worth of mechanic labor or a dollar s worth of repair parts if fleet users never question these costs, either because they are not required to pay them out of their operating budgets or, if they are required to do so, because the costs are buried in a per mile, per hour, or per month charge-back rate. Thus, requiring a fleet management organization to recover the costs of the specific vehicles and services it provides is imperative if you want it to pay attention to and, more importantly, manage these costs. Once you understand the potential for a cost chargeback system to promote the efficient provision and consumption of fleet resources, you can begin to appreciate the importance indeed, the centrality of customer billing to the effectiveness of such systems. To be sure, charge-back rate structure is important to facilitating cost awareness although some types of rates make it difficult for users to link the charges they incur to their use of specific fleet resources but billing is where the rubber meets the road in a charge-back system. It is only through the billing process that customers actually incur costs for the goods and services they consume. Consequently, this process must make clear to customers how their charges were derived if the chargeback system is to promote understanding and effective management of fleet costs. While these points may seem obvious to many readers, a surprising number of fleet management organizations that use a charge-back system do not devote sufficient attention to their billing practices. For example, many do not provide their customers with bills that itemize charges by vehicle or type of service provided. In many cases, bills never reach the hands of the managers of the line organizations that use vehicles and equipment. Instead, they are sent to and approved for payment by fiscal officers or accounting clerks who often have limited practical knowledge about the vehicles their department or division uses and even less understanding of the reasonableness of the charges levied for certain types of vehicles or services. Most operators never see a bill for the vehicle(s) and equipment they use every day. If a key goal of a cost chargeback system is to promote cost-effective behavior by the people who are most directly engaged in the provision and use of fleet resources operators, line managers, supervisors, mechanics, and parts clerks the NAFA Fleet Executive January/February

3 CUSTOMER BILLING continued from page 15 customer billing process must be treated with as much care and attention as is the development of charge-back rates. Data: The Foundation of a Good Billing Process Except in the case of time-based charge-back rates, such as all-inclusive monthly vehicle lease charges (which should be avoided if a goal of the charge-back system is to promote efficiencies), accurate, timely, and detailed data are critical to the issuance of customer bills. Whether an organization employs vehicle usagebased or fleet management service-based rates, data are one of the twin pillars of the computation of user charges (the other being the rates themselves). In the case of the first type of rates, meter reading and/or usage log data are critical; in the case of the latter, vehicle depreciation, work order, vendor/contractor invoice, and motor pool rental data are of paramount importance. In both cases, data are important not only for recovering all fleet costs from customers, but for recovering them properly. For example, billing customers only for the costs of the goods and services they actually consume is important not just from the standpoint of treating them fairly and equitably, but for complying with generally accepted accounting principles (GAAP) and, in the case of certain government and higher education institution fleets in the U.S., with federal costing principles outlined in OMB Circulars A-87 and A-21. Customer charges that are based on inaccurate data can give a fleet management organization a public relations black eye. They can send the message to customers that the fleet organization is not concerned about the accuracy of its bills, which may raise questions in customers minds as to why a charge-back system is used in the first place. They may suggest that the fleet organization s systems and procedures for capturing and ensuring the quality of data are lax, implying that the organization s work is slipshod in general. Customer billing is a key point of contact between service provider and customer; if these contacts are tainted by bad information, customer relations are not going to be good. Indeed, in many cases, customer disaffection with the in-house organization that manages and maintains it vehicles stems from either a lack of understanding as to how charge-back rates and billing amounts are derived, or downright suspicion that rates and charges are intentionally manipulated by the fleet organization to hide inefficiencies and stave off calls to outsource or decentralize certain activities. Under these circumstances, fleet managers should consider the adequacy of the systems and controls they use to capture the data used to compute monthly charges, and make sure that their employees understand the role that data capture and quality control play in maintaining the financial well-being of the organization. For example, mechanics need to understand that under reporting their billable hours has both immediate and long-term consequences in a charge-back environment. In the short term, it reduces revenue; in the long-term it increases hourly labor rates. Mechanics also need to understand, however, that padding work orders in order to hit established productivity (i.e., billable hours) goals can have equally unpleasant consequences if customers start challenging the amounts of time they are being charged for certain services. Mechanics often assume that they are required to account for their time because of management concerns about employee productivity, efficiency, staffing levels, and overall cost control, and because such information is needed to analyze vehicle performance, establish vehicle replacement policies, make repair versus replace decisions, and so forth. While such assumptions are on target, they do not encompass all of the reasons why accurate labor reporting is important. In a chargeback environment, it is incumbent upon fleet managers to make sure that all of their employees, but particularly mechanics and parts technicians, understand the degree to which the organization depends on the data these employees record every day to achieve overall cost recovery and cost competitiveness objectives. Receipts Private individuals rarely purchase expensive goods and services without obtaining receipts for such transactions. Receipts not only provide proof that a transaction occurred that something was transferred from the provider to the consumer at an agreed-upon price but record details of the transaction which may be important if the good or service turns out to be defective in some way and the buyer and seller want to remedy the defect. Inasmuch as using a charge-back system to finance the activities of a fleet management organization is the in-house equivalent of selling goods and services, it is remarkable how few fleet organizations provide their customers with receipts for the goods and services they buy. Historically, it was difficult to provide customers with point-of-sale receipts for fleet management services because manual and automated record keeping systems would not support this. That is, all of the information needed to compute the final cost of, say, a repair transaction, was not available at the time the repair 16 NAFA Fleet Executive January/February 2004

4 was completed. For example, the exact cost of a part used in making the repair might not be available because the part was delivered by a vendor without an invoice. Obviously, it would make no sense to make a customer wait for their vehicle just so that a finally tally of labor, parts, and any other charges could be compiled. Today s information systems have the potential to transform such practices, however, because they offer real-time data capture and on-line data integration and retrieval capabilities that fleet managers could only dream of a mere 10 years ago. Consequently, fleet managers should explore how they can utilize these capabilities to provide their customers with receipts for fleet maintenance and motor pool rental transactions (longterm lease transactions for permanently assigned vehicles and in-house fueling transactions are best documented through monthly billing statements). But why bother? What s so great about giving customers receipts? The answer to this question has already been suggested: receipts facilitate cost awareness and promote cost control by both fleet users and fleet management personnel. Few individuals would fork over their Visa or MasterCard to pay for a $500 repair to their personal car without getting an explanation as to why the repair was needed and why it cost so much. Why should it be any different with in-house fleet maintenance and repair transactions? Some people would say that the difference is that drivers don t care how much such repairs cost when they re not paying for them with their money. If we follow that logic, however, then why use a charge-back system at all? In other words, if drivers don t care how much a particular transaction costs, who should care about this? Some fiscal officer or accounting clerk who doesn t even have a city or company car? A supervisor or manager in the customer organization who may have oversight of dozens or hundreds of employees and the vehicles they use? The budget director or controller? Obviously, the costs of a given fleet management transaction are not entirely within the control of individual drivers, service writers, mechanics, or parts clerks. However, the motivations, decisions, and actions of such employees undeniably can affect the final cost of each transaction. By quantifying and documenting these costs each time business is transacted, receipts encourage both parties to the transaction to pay more attention than they might otherwise devote to the effects of their actions on the cost of the transaction. In this way, receipts promote cost awareness and encourage the management of fleet costs at the grass roots level. Ultimately, the question to consider here is this. Who is better equipped to manage and control fleet costs effectively: attentive, well-informed drivers and fleet management personnel who use or care for vehicles and equipment on a day-to-day basis, or budget analysts, finance directors, and other officials who are several degrees removed from daily fleet operations? Invoices It goes without saying that if fleet management organizations should provide their customers with point-ofsale receipts they also should provide them with informative invoices. For starters, invoices should not be piecemeal in nature with, say, vehicle replacement charges being documented on one bill, and operating charges on another. With the vast majority of today s information systems employing ODBC architecture, there is no excuse for not integrating billing information from multiple systems (say, the financial or asset management system for replacement charges, the fuel management system for fuel charges, and the fleet management system for maintenance charges) in a single billing document. Bills should be sufficiently detailed that customers can reconcile charges with receipts. Whether or not point-of-sale receipts are provided, bills should show the specific costs incurred by each vehicle each month. Assuming that the organization uses service-based rather than usage-based rates, invoices should itemize the following costs by vehicle and/or transaction as appropriate (obviously some of the billing detail will be dictated by the specific rate structure being used): Replacement, capital cost, or lease charges Motor pool rental charges (with hours or days of use) Asset management charges Maintenance and repair charges, including a breakdown of labor, parts, and vendor charges for each transaction) Fuel charges (with gallons of fuel used) If vehicle usage-based rates are employed (again, not recommended if you want to get the full value of using a charge-back system), invoices should itemize usage amounts (miles, hours, days, etc.), rates, and extended costs by vehicle. Ideally, the charges itemized in an invoice should be sorted first by customer fund or account code, and then by vehicle identification number. To assist customers in identifying vehicles for which they have incurred charges, additional information for each vehicle such as year, make, model, and license plate number should also be included on the invoice. Other information that can assist customers in reviewing and interpreting NAFA Fleet Executive January/February

5 CUSTOMER BILLING continued from page 17 bills and therefore may preempt many time-consuming billing inquiries from them includes (where applicable) transaction dates and locations, and partial charges (which can be denoted, for example, with an asterisk) that result from missing information on a work order at the time of the month-end close. Where possible, invoice detail should be made available to customers in electronic form so that they can analyze the information if they like using a program such as Microsoft Excel or Access. Another approach to consider is making invoices available to customers on a Web site using a program such as Crystal Reports. Working Capital Some organizations use the customer billing process as a means of generating working capital. That is, they bill lump-sum amounts to deep-pocketed customers for services that the customers will receive in the future. This allows the fleet revolving fund to generate cash to finance current operations. This is analogous to your local repair shop asking you to give it a check today to pay for maintenance and repairs they will perform on your personal car in the future. Needless to say, few individuals buy vehicle repairs or any other types of goods or services this way, and our behavior and expectations as individual consumers provides some guidance to us as fleet management professionals when we contemplate practices such as this. Using advanced bills to shift cash from customer accounts to a fleet revolving fund tends to undermine the cost recognition benefits and cost management incentives created by service-based charge-back rates and transaction-specific charges. Even though such charges might be (and presumably are) reconciled against a customer s credit balance as each fiscal year progresses, the notion that the customer is buying goods and services on a case-by-case basis is weak at best. Since it is the costs of individual transactions that encourage customers to focus on the necessity for and value of what they are buying, advanced billing clearly detracts from the ability of a charge-back system to promote better management of fleet resources. If the financial position of an internal service fund is so precarious that it cannot function without billing customers in advance, it is safe to say that the reasons the organization established a charge-back system in the first place probably have been lost in the mists of time. If the organization cannot figure out how to better meet its working capital requirements, it might as well abandon the charge-back approach and go back to direct funding of the fleet management organization. The financial solvency of an internal service fund is a meaningless goal if its attainment requires subverting the customer billing process and overriding the principal benefit of selling services to in-house fleet customers. The solution to a shortage of working capital lies in increasing the rate base and improving the timeliness with which invoices are issued and collected, not in engaging in billing and collections gymnastics that render the charge-back process a largely academic exercise. Month 13 Bills Rather than include a working capital or contingency amount in their charge-back rate base or bill customers in advance, fleet cost clearing accounts and some revolving funds simply bill customers an extra amount at the end of each fiscal year to wipe out any revenue shortfall or revolving fund deficit that otherwise would accrue. These charges sometimes are distributed by means of a round of bills for the so-called 13th month of the fiscal year. As with advanced bills aimed at meeting the working capital needs of a fleet management organization, supplemental bills that pass cost overruns or revenue shortfalls on to customers tend to emphasize financial solvency at the expense of cost responsibility, accountability, and control. Fleet users who pay attention to their fleet costs, and consequently do a good job of managing their consumption of fleet resources, may nevertheless be penalized with an extra bill at the end of the year because someone did a poor job of calculating charge-back rates or managing fleet-related spending. Over time, there is little incentive for fleet users to manage the behavior of their employees so as to utilize fleet resources wisely if the provider of such resources is let off the hook at the end of every fiscal year in which it fails to collect enough revenue to cover its costs. Few individuals would do business with a merchant who tried to operate in such a manner; why, then, should an in-house merchant be permitted to do so? Billing Inquiries and Disputes One of the outcomes for which many fleet managers don t prepare when making the switch from direct funding of their operations to the use of a charge-back system is the interest that their customers start showing in the costs of managing and maintaining the fleet. Not infrequently, this interest culminates perhaps not until many years later in calls for the decentralization or outsourcing of fleet management functions based on customers perceptions that the centralized, in-house fleet management program is not a cost-effective or cost-competitive provider of services. 18 NAFA Fleet Executive January/February 2004

6 Many fleet managers look at a new charge-back system as a means of finally confronting fleet users with the true cost of the myriad demands they have placed on the fleet program over the years but for which they have never had to pay. What they often don t realize is that a charge-back system is a double-edged sword that, if designed and used properly, puts just as much pressure on the service provider as on its customers. This is because people pay a lot more attention to service quality and costs when they are footing the bill (assuming that they can understand it!) than when someone else is doing so. The most obvious manifestation of customer scrutiny of in-house fleet charges is inquiries about or disputes over amounts on their monthly bills. Some fleet organizations spend many hours every month dealing with such issues and sometimes even come to detest the whole charge-back process as a result. They need to recognize, however, that billing inquiries are an indication that a charge-back system is doing a good job of promoting cost awareness that is, that the system is getting fleet users to pay attention to the costs of the vehicles and equipment they use. Since such attentiveness is a prerequisite for getting users to consume fleet resources wisely, billing inquiries are to be welcomed rather than shunned. Fleet managers should view customer scrutiny of fleet charges as an opportunity rather than a threat. It is an opportunity to review the appropriateness of current work methods and their costs and to make adjustments that never would have been considered in the days when the fleet organization had a monopoly on the provision of fleet management services. It is an opportunity to review the accuracy of charge-back rates and of the assumptions about such things as employee productivity and efficiency that go into their computation. It is an opportunity to identify the steps needed to issue more accurate, detailed, and informative bills. It is an opportunity to point out to customers which of the costs in the fleet organization s budget are within (e.g., salary and parts costs), and beyond (e.g., fringe benefit and allocated overhead costs) its ability to control. Finally, it is an opportunity to articulate the value that an in-house fleet management organization can provide (say, emergency call outs of mechanics) that is not available from local vendors, no matter how much cheaper their services may seem based on a simple (and overly simplistic) comparison of billing rates. Conclusion There is no rule that says that a charge-back system has to promote the cost-effective consumption or provision of fleet resources. It is safe to say, however, that NAFA would not be publishing a manual on the use of charge-back systems if this were not an important, if not the primary, reason that more and more organizations have instituted charge-back systems in the last two decades. Fleet professionals today correctly recognize that they must work hand-in-hand with their customers to optimize fleet utilization, performance, and costs, and that such collaboration is very difficult to achieve if only one of these parties is being held accountable for the costs of the fleet. In one sense, a good charge-back system takes the fleet manager off the hook of having to account for why the fleet is as large as it is, has the types of vehicles in it that it has, and costs what it does. At the same time, a good charge-back system puts a different kind of pressure on fleet managers. Rather than having to demonstrate the importance and competence of their organization to a handful of budget analysts and management officials, they have to do so to hundreds or thousands of paying customers month after month and year after year. Using a charge-back system is not for the faint of heart, but it is an essential tool for fleet managers who want to be at the top of their profession. As our review of billing practices and techniques suggests, however, there are charge-back systems and then there are charge-back systems. Many organizations go through the motions of distributing costs to fleet users, but compromise the process in so many ways that it does little to encourage cost-effective decision making by either the fleet program or its customers. At the end of the day, the charge-back process has to make both the providers and consumers of fleet resources believe that they are managing real money, not Monopoly money. A sound billing process is critical to the achievement of this goal by Mercury Associates, Inc. All rights reserved. See page 37 in this issue. AVAILABLE NOW Check your NAFA website to order online. NAFA Fleet Executive January/February

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