The Northern Lakes Transport Company operates fifteen 5-tonne and twelve mini road haulage trucks, attracting customers in and around the suburbs in which it operates. The company has its own garage to repair vehicles, employs two full-time mechanics, and has a large compound where the vehicles are parked. Its drivers are permanent employees and whenever they are off sick or on holidays replacement drivers are hired from an agency.
The owner of the company, a former general manager of Philip Island Passenger Transport, learns that the state government is planning to deregulate passenger transport services. He plans to sell his trucks to his competitors and provide a passenger transport service for the eastern suburbs. He wants to keep his staff, with whom he has developed a good relationship, and the garage and compound.
The owner plans to operate ten 45-seat buses and twelve 20-seat mini buses. These will be purchased from manufacturers/builders if readily available and if not from second- hand vehicle dealers. The buses will be of various models and ages. The company plans to service ten different routes, using vehicles appropriate to the time of day and competition from other operators.
The owner would like management reports assessing the profitability of each route and each vehicle, and disclosing income from each ‘run’ (to identify the profitability of different routes at different times of the day).
You are required to design a reporting system indicating the types of reports, their contents and the methods applied to gather information for them.