The operator runs a dual-depot distribution business at a net margin of roughly one percent. At that margin an investment case does not get the benefit of the doubt: a saving that only appears under favourable assumptions is not a saving, it is a risk transferred onto the owner.
Four tractor units were in scope. Between them they covered more than 500,000 km and burned close to 200,000 litres of diesel in the year analysed. The evidence base was twenty-seven months of telemetry, a full year of ERP cost accounting and GPS route data.
The study went through seven numbered versions, a forensic audit, an independent validation pass, a Monte Carlo risk analysis and a formal forecast evaluation before it was presented.