Business situation
Healthy order counts can hide empty return trips, waiting and manual supplements that never reach route reports.
The key decision
Separate estimated costs from confirmed expenses and agree allocation rules before comparing unlike routes.
How implementation works
Link runs, mileage, waiting and receipts. Review adjustments, flag missing evidence and retain effective cost-rule versions.
Business value and evolution
Managers can identify specific pricing or scheduling decisions. Finance can explain each result from the underlying records.