Excel in the Transportation Industry: How Does It Affect Your Profitability?

In many small and medium-sized enterprises (SMEs) in the road freight transport sector, the Microsoft Excel or Google Sheets file used to manage scheduling is ten years old, was created by three people, and only one person is able to explain its formulas. It seems like a no-brainer: more than 37.5% of companies still track their transportation costs using a spreadsheet. However, Raymond Panko (University of Hawaii) has identified errors in 91% of the spreadsheets audited since 1997 on behalf of EuSpRIG. For a trucking company, Excel hinders profitability because it hides the margin per trip: manual data entry leads to more billing errors, the cost of goods sold deviates from CNR indices, and driving times are not tracked by the tachograph. Once a measurable activity threshold is reached, a TMS linked to an FMS costs less than a spreadsheet. The electronic invoicing reform, led by the DGFiP, has been mandatory for receiving invoices since September 1, 2026, and will become mandatory for issuing invoices by SMEs on September 1, 2027. Along with Regulation (EC) No. 561/2006 and the eCMR, this makes using a spreadsheet more costly. This article examines the limitations of Excel in the transportation industry: it quantifies the hidden costs of spreadsheets, uncovers “shadow Excel,” provides a decision matrix comparing Excel, enhanced Excel, and TMS + FMS, and then describes a migration process that ensures uninterrupted operations.

How much does Excel really cost a carrier?

Excel does not appear on any supplier invoice, and that is precisely what makes its cost invisible. This hidden cost is not measured in license fees, but in the gap between the reported margin and the actual margin. The margin per route is the invoiced price minus the updated cost price—that is, adjusted according to the indices published monthly by the CNR. A spreadsheet, on the other hand, freezes this figure as of the date of its last entry.

Diesel indexation is a legal requirement under Article L3222-1 of the Transportation Code: the price of transportation must reflect changes in fuel costs. When managing transportation with Excel, this adjustment depends on manually updating the CNR indices. If an update is skipped for a month, the margin erodes without any cell flagging the issue. The table below breaks down this cost into five items, which you can fill in with your own data.

When added together and then divided by the number of truck-days in the period, these five items yield the hidden cost of Excel per vehicle per day.

How much do data re-entry and billing errors cost?

Data re-entry is where the margin per route is lost: each shipping order goes through a chain of transcriptions—from the schedule to the delivery slip and then to the invoice—and a line item can be lost at any stage. These losses take three forms: a forgotten transport order that is never invoiced, a rate that isn’t updated, or a wait time at the loading dock noted on paper and then misplaced. The cost isn’t limited to the amount lost. According to the Commercial Code, the payment term for transportation services is capped at 30 days from the date the invoice is issued: every invoice issued late increases the working capital requirement by that amount.

Electronic invoicing addresses the problem at its source. Factur-X is one of the three core formats selected by the DGFiP for the reform, along with UBL and CII. When combined with the eCMR—the electronic consignment note provided for in the additional protocol to the CMR Convention—it enables automated invoicing based on proof of delivery, without the need for manual data entry.

Why are empty-run kilometers not captured in the spreadsheet?

Empty-run kilometers are paid for but never invoiced: diesel, tires, and wear and tear continue to accrue, while revenue remains at zero. A spreadsheet-based invoicing system only accounts for kilometers sold. However, according to the CNR, the cost of goods sold is based on a three-part formula: a per-kilometer component, a driver-hour component, and a daily vehicle component. Profitability per vehicle is calculated by applying this per-kilometer component to all kilometers traveled, including empty runs.

The load factor refines the calculation: a half-full truck operates at nearly the same cost as a fully loaded one. The SDES’s TRM survey is the statistical benchmark that measures empty runs and the load factors of French-registered heavy-duty trucks. At the SME level, cross-referencing this data with the CNR rate per kilometer is part of route optimization —a process that Sinari Optim enables to manage on a truck-by-truck basis. Overall revenue, however, masks which vehicles are operating at a loss and the profit margin per route for each one.

What risks does a carrier face if it tracks driving times in Excel?

Driving times can be recorded in an Excel spreadsheet, but not verified: the file replicates a planned schedule, whereas the tachograph records what actually happened. The daily driving time is 9 hours, extendable to 10 hours twice a week, according to Regulation (EC) No. 561/2006, which also caps the weekly total at 56 hours and the total for two consecutive weeks at 90 hours. Article 10 of the regulation holds the company liable for violations committed by its drivers. Therefore, any violation detected retroactively in a file already constitutes a violation.

Roadside inspections conducted by DREAL land transport inspectors cover the current day and the preceding 56 days. The V2 smart tachograph is mandatory on new heavy-duty vehicles registered on or after August 21, 2023. Sinari Time Management allows you to analyze this data and monitor duty time in accordance with Regulation (EC) No. 561/2006—before a violation occurs, rather than after. Invoicing, empty-run kilometers, driving time: these three areas of inefficiency often stem from the same source—a file maintained separately from the software.

What is the “shadow Excel” file, and why does it outlive the TMS?

The “shadow Excel” is the parallel file that the company continues to maintain alongside the TMS or FMS, often without management’s knowledge: the next day’s schedule, special rates for a client, driver absences. It persists because the official tool doesn’t cover a particular scenario, or because Excel provides a faster solution.

The cost is the loss of a single source of truth: two versions of the same schedule, a TMS fed by data that’s already out of date, and a margin per route calculated based on rates that no one has updated. Traceability is also limited: in shared workbook mode, the revision history is retained for 30 days by default, according to Microsoft. The following three points show where this problem lies, the risks it poses to operations, and the merits of the models intended to replace it.

Which parallel files hold up best alongside the software?

The most persistent parallel files are those that fill a gap in the tool, not those that duplicate a function. The freight scheduling system tops the list. B2PWeb and Timocom are freight exchanges that operators use to find subcontracted trucks, which aren’t always entered into the TMS. Next come driver tracking (who’s loaded, on standby, or on the return trip) and in-house dashboards—homemade business intelligence tools built to generate metrics that no one has configured.

These Excel files share a common flaw: they lock in information that changes every hour. For the company’s own fleet, onboard telematics ensures real-time updates: Sinari Telematics allows for the tracking of drivers’ locations and activities without manual data entry. For chartered vehicles sourced from a freight exchange, it’s up to the TMS to integrate them into the same schedule; otherwise, the spreadsheet takes over again.

Why does reliance on a single key person threaten operations?

The reliance on a key person becomes apparent one Monday morning in July. The dispatcher in charge of the schedule has been on vacation since Friday. His replacement opens a spreadsheet with hidden columns and color-coded entries that were never explained, with specific rates noted in the comments. He calls the absent dispatcher, then pieces together the day’s schedule over the phone with the drivers. Meanwhile, a modified copy remains on the operations manager’s laptop: upon his return, the two schedules contradict each other. This scenario plays out every year: the Labor Code grants five weeks of paid vacation per year.

These version conflicts do not disappear with the cloud. SharePoint co-editing allows multiple users to edit the same Microsoft Excel workbook simultaneously, but it shares access to the file, not the logic behind its formulas. EuSpRIG, a European group dedicated to spreadsheet risks, publicly documents a large number of incidents stemming from files that no one knew how to maintain anymore. Business continuity relies on rules embedded in the tool, not in someone’s memory.

What do the Excel templates sold to carriers promise?

Transportation Excel templates promise a ready-to-use tool—free or nearly free—whereas software requires a project. GestionOptimale offers a road transport scheduling tool, in XLSX or Google Sheets format, that automatically calculates transportation costs. Organisation-projet offers a very similar template. Planificationoutils features a driver schedule where hours of service are automatically tallied. Dophis’s road transportation cost calculator is an Excel file sold for €25 (including tax).

These files fall under the category of “enhanced Excel,” and what their descriptions don’t mention is inherent to their nature: a template only calculates what you enter into it. The cost per kilometer remains that of the last update, and hours of service are reported rather than read from the tachograph.

Which option should you choose: Excel, a feature-rich Excel template, or TMS + FMS?

The decision matrix offered by most comparisons of alternatives to Excel stops at a vague “starting at a certain volume.” Wintrans, for example, publishes a table with seven criteria that never quantifies the cost of the spreadsheet. The name of a software program isn’t enough either: WAY-Plan, published by Waynium, is a management tool designed for passenger transport and ride-hailing services, not for road freight transport. The table below compares three transportation management options based on criteria that every carrier can verify internally. Sinari TMS Ready, a TMS software solution for SMEs integrated with an FMS, is listed in the third column.

The threshold is assessed line by line. A single checkmark on the right for a regulatory criterion—such as driving times or electronic invoicing—is enough to rule out a basic spreadsheet in favor of a dedicated solution. Two or more checkmarks on economic performance criteria indicate that the customized Excel spreadsheet is already costing more than it’s bringing in. Sinari TMS Ready’s pricing is based on truck-days, which allows you to compare its cost item by item with the CNR’s daily rate.

Why are duty times and electronic invoicing deal-breakers?

Driving hours and electronic invoicing have one thing in common: neither can be handled with a spreadsheet. Duty time refers to all of the driver’s working time, whether driving, loading, or waiting. It is recorded using the tachograph, which serves as the official record in the event of an inspection. A file that replicates these hours creates a second version, which is subject to dispute compared to the official record.

Excel is not compatible with mandatory electronic invoicing. Under the reform led by the DGFiP, an electronic invoice is a structured file in UBL format For example, transmitted via an approved platform. A spreadsheet does not qualify as such: it can only be used to populate the platform via export or manual entry. As with Regulation 561/2006, the data must come from a TMS system, not from a copy. Sinari Network plans to integrate electronic invoicing into transactions between carriers and customers.

Enhanced Excel: A sustainable solution or just a temporary fix?

A customized Excel spreadsheet is a legitimate alternative as long as the business remains below the threshold for transitioning to a full-scale system: a single operator, an in-house fleet, and a small proportion of chartered vehicles. The advantages of Excel (flexibility, cost, ease of use) are then fully realized. According to the publisher, the Dophis model is based on customizable VBA code: it offers a better data entry structure than a cobbled-together file.

Once that threshold is reached, it’s only a matter of time. This type of VBA tool runs into trouble with Microsoft 365: macros don’t run in Excel for the web—the very version that’s meant to be opened by multiple users. Power Query, the import tool built into Excel, allows you to consolidate exports, but not to manage a chartering process. Excel Solver, on the other hand, solves a transportation problem on paper, not an actual delivery route. The more the proportion of chartered vehicles grows, the more the model reverts to being a separate file.

How much does a TMS cost compared to the hidden costs of Excel?

A TMS (transportation management system) is paid for via an invoice, while Excel comes at the expense of profit margins: an honest comparison puts the two costs side by side. The cost of a SaaS-based TMS ranges from €80 to €150 per vehicle per month for a trucking company with 60 trucks, according to an estimate by the Kolonell agency. This figure means nothing unless it’s compared to what the spreadsheet is already costing.

Sinari TMS Ready is based on a pay-as-you-go pricing model, charged per truck-day. A TMS with FMS billed this way tracks actual activity, and its cost directly translates to profitability per vehicle. Capterra lists offerings in a dedicated TMS category, allowing for comparisons on an equal footing. All that remains is to compare the subscription cost against the five items in the cost breakdown: if the savings exceed the cost, the margin per route already covers the software.

How can you move away from Excel without disrupting operations?

You can’t ditch Excel in a weekend, and the fear of the transition is legitimate: the spreadsheet that no one dares to touch is also the one that keeps operations running. This caution stems from one of Excel’s limitations: Microsoft’s spreadsheet program is capped at 100 levels of undo. Once the tipping point has been crossed, the question is no longer whether to make the switch, but in what order: this is a project management undertaking, not a simple software change.

Existing guides are aimed at other audiences. Mandata, a British software provider, acknowledges that switching to a TMS can be intimidating and offers a scheduling screen that mimics a spreadsheet. Fretron is an Indian TMS provider that, for manufacturing logistics, begins with a file audit followed by data cleansing before any migration. SupplyDataHub, for its part, imports raw data exports from its shipper clients. For a French carrier, the migration to a TMS involves two phases: data migration, followed by a dual run.

Which data should be imported into the TMS first?

The data imported into the TMS is only as good as the source file: importing an uncleaned spreadsheet is like installing a “shadow Excel” within the software. Data migration therefore follows a specific order—from the most stable to the most dynamic—with duplicate removal performed before each import. The SIRET—a 14-digit identifier assigned by INSEE—is the most reliable way to merge duplicates in a customer database, which is the first rule of data management.

1. Customer database: one customer per SIRET, with standardized shipping and delivery addresses.
2. Pricing schedule: by customer, including the indexation clause and the base month for the CNR index.
3. Vehicles: license plate number, type, gross vehicle weight rating (GVWR).
4. Drivers: qualifications and vehicle assignments.
5. Standard Routes: Reconstructed based on the four previous databases; never copied line by line.

This order follows the logic of the documents. The eCMR is based on identified parties (shipper, carrier, consignee), just like the CMR consignment note. CNR indexing, on the other hand, is based on a base date specific to each contract. A dedicated customer database is also what Sinari Network will be able to use for communications with customers.

How can the dual run be organized without losing a shipment order?

The dual run is the transition period during which Excel and the TMS operate in parallel. It safeguards operations as long as every transport order entered into one system is also entered into the other. It is launched during a slow period, never during a billing close or a seasonal peak. For the eCMR, a dual paper-and-digital workflow lasting 2 to 3 months is recommended, according to the Kolonell agency.

The criteria for ending the dual run can be summed up in one sentence: a full month of invoicing processed through the TMS, reconciled with the Excel file, without a single missing transport order or margin discrepancy per route. Real-time updates speed up this verification process. Sinari Telematics tracks vehicle status, the driver app confirms deliveries, and the eCMR provides proof. This allows any discrepancies to be identified the same day, rather than at the end of the billing period.

How can we alleviate operators’ fears about the transition?

Fear of the transition isn’t a matter of unwillingness: by moving away from their spreadsheet, the operator who built it loses what made them indispensable. Change management involves restoring that role to them in a different way. They are the ones who set up standard routes, validate data imports, and train their colleagues: they transition from being the custodian of the spreadsheet to becoming the point person for the TMS tool. The QSE Manager is their natural partner. ISO 9001, in Section 7.5, requires control over documented information—something a spreadsheet without change tracking fails to ensure adequately. The Sinari suite, presented as a unified solution at SITL 2025, combines scheduling, telematics, and work time tracking: the TMS administrator has only one environment to master and then pass on to others.

From the invisible margin to the managed margin

The margin per route doesn’t disappear all at once in Excel: it fades away line by line—due to an unadjusted CNR index, a transport order never invoiced due to a missing eCMR, or an empty-run kilometer that the SDES TRM survey measures but the spreadsheet ignores. In road freight transport, Excel is an analytical tool, not a management tool: it is not at fault; it is simply blind to what is changing. EuSpRIG, a European group dedicated to spreadsheet risks, documents these plausible and silent errors. The reform led by the DGFiP makes manually transcribing invoices incompatible with legal requirements. Sinari TMS Ready, integrated with the FMS, enables the calculation of profit per route by automating data collection from the field rather than relying on manual entry.

The decision involves two steps. The decision matrix in this article is based on seven criteria, two of which are regulatory: Regulation (EC) No. 561/2006 and electronic invoicing. Review it criterion by criterion: a single checkmark in the regulatory column on the right is enough to cross the threshold. Then compare this assessment with your own routes, rates, and metrics during a demonstration of Sinari TMS Ready.

[Request a demo of Sinari TMS Ready]