poznati stroškovne elemente svojega podjetja (fiksne stroške, spremenljive stroške, obratni kapital, amortizacijo itd.) in znati izračunati stroške na vozilo, na kilometer, na vožnjo ali na tono;
be familiar with his undertaking's cost elements (fixed costs, variable costs, working capital, depreciation, etc.), and be able to calculate costs per vehicle, per kilometre, per journey or per tonne;