Revision Sheet- Delivery Systems

Delivery system- The means of transporting goods and people from one
place to another.
Selecting a Delivery System- The following factors should be
considered when selecting a system: Cost, speed, convenience,
destination and reliability.
Types of Delivery System- Road, Rail, Air, Sea, Pipeline.
Distance Table- Shows the main towns in Ireland and the distance
between them.
Carriage inwards- The cost of collecting goods. This is added to the cost
of purchasing in the Trading Account.
Carriage inwards- The cost of delivering goods. This cost, a selling cost,
is added to expenses in the profit and loss account.
FormulasCost of diesel- distance in kms/ kms per litre = answer litres
Annual Costs- annual costs/ number of work days (motor tax + repairs +
insurance) = answer euro
Cost of wages- number of hours rate per hour = euro
Total cost of transport- Diesel + annual costs + wages + euro

All sourced from Junior Certificate- Business studies for household

and enterprise.
Hynes, M. (2005). Delivery systems. In: Burns, M Junior Certificate
Business Studies for Households & Enterprises. Dublin: Folens. 208-218.