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Because costs are booked by category and revenue by customer, and nothing joins them at the level of a movement.
So the business knows it made money last month and cannot say which lanes, which vehicles or which customers made it, which is exactly what it needs to price.
Costs carry the dimensions that matter — vehicle, depot, lane, customer — so revenue and cost meet at the level decisions are made.
Each depot or entity reports separately and consolidates without a merge, with inter-depot charges netting off.
It will not plan routes or schedule vehicles. It costs what happened.
It also cannot cost a movement your operations system does not record.
Loss-making lanes become visible with the cost behind them, rather than being averaged into a healthy total.
Fuel and maintenance costs attach to the vehicle, so the true cost of an ageing fleet is arithmetic.
Yes, by ratio or by amount.
Yes, with rates stamped at the time.
Yes, where cost carries the vehicle dimension.
Half an hour on your own numbers is usually enough to say whether Books is the right place to start.