Precision Activity-Based Costing

FreightMath,

Not Emotion.

The P&L for your freight network. Designed for Truckload Carriers.

Customer, Lane, Area, Load and Segment-level profitability powered by precision Activity-Based Costing. Know exactly which lanes, customers, and loads are driving your network — and which are destroying it.

FreightMath provides clarity on the winners and losers in your freight network. The right freight improves both today's profitability and tomorrow's options.

See How It Works
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How It Works

From raw data to network intelligence.

Precision is iterative. The First Facts are usually wrong — and that's the point. Each period of data refines the model, replacing assumptions with actuals until your cost picture is undeniable.

01
TMS Data
Load, lane, driver, and revenue data extracted from your existing TMS
02
MapLedger
Your GL mapped to a Standard COA — trusted, clean cost data
03
ABC Allocation
Every cost allocated to every load using Activity-Based Costing
04
OR Calculation
COR, IBOR, OBOR, and FMOR computed at load level, network-wide
05
Network Insight
Know which lanes, customers, and loads to grow — or exit

The FreightMath OR Model

How FreightMath OR Is Calculated

Loaded Empty Inbound Outbound Empty Repo
INTERACTIVE COST MODEL
Loaded MilesKC → ATL802
Deadhead MilesJoplin → KC160
Transit Hours20
Loading Timeat Shipper1.3
Unloading Timeat Consignee1.3
Revenue$2.77/mi$2,222
Variable$1.67/mi$1,607
Fixed$28.86/hr × 22.6h$652
Total Cost$2,259
COST / MILE
$2.35
CORE OR
101.7
CORE OR
101.7
One-way Profitability
INBOUND OR
98.2
Cost to Enter Origin
OUTBOUND OR
92.5
Value of Exiting Dest
FREIGHTMATH OR
98.0
Total Network Contribution

What-If Analysis

Model your network economics.

Adjust fleet size, rates, and costs — see the impact on Operating Ratio instantly. This is the same ABC framework FreightMath uses at the load level.

Operating Ratio
101.2
Baseline 101.2
Total Revenue
$57.65M
Total Expense
$58.35M
Net Income
$-705K
Rev / Mile
$2.096
Cost / Mile
$2.122
Margin / Truck
$-3K
Fleet Size
250
Miles / Truck / Year
110,000
Empty Mile %
18%

The Platform

Five products. One freight intelligence platform.

FreightMath
The P&L for your freight network.

The core Activity-Based Costing platform and Operating Ratio analytics engine — load-level profitability across every lane, customer, and driver in your network.

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MapLedger
GL Mapping and Data Standardization Platform.

Ingests disparate general ledgers from trucking companies of all modes and types and transforms them — through a consistent, exception-based model — into a common standardized framework. The output: benchmarks carriers can count on.

Explore MapLedger →
FreightMarks
Benchmark every cost. Against the right peers.

Industry benchmarking for truckload carriers on OR, revenue per mile, empty miles, driver pay, and fuel — normalized against a real peer set, not an industry blur.

Explore FreightMarks →
Quality of Freight
Validate the freight network behind the EBITDA.

Truckload buy/sell due diligence for investment bankers, private equity sponsors, lenders, and strategic buyers — customer concentration, lane durability, network balance, and freight-at-risk.

Explore QoF →
BidRight
Bid automation built for asset-based carriers.

A Nussbaum Technology product — pairs FreightMath cost data with bulk RFP processing and team collaboration to replace spreadsheet chaos with a defensible bid workspace.

Explore BidRight →
KSM
Full-service accounting and advisory firm.

KSM provides tax, assurance, transaction advisory, valuation, ESOP, and investment banking services — backed by more than 80 years of serving transportation companies.

Explore KSM →

From the Field

Carriers who run on FreightMath.

FreightMath allows us to drill deep into lanes and markets to clearly see what works and what doesn't, making our decisions more strategic and data driven.

John Pemberton
President, Pemberton Truck Lines

Before FreightMath, explaining our costs to clients was an uphill battle. Now, the data speaks for itself.

Michael McGovern
COO, Leonard's Express

Through FreightMath, KSMTA has helped institutionalize disciplined freight selection, pricing, capital deployment, and network optimization.

Danny Crooks
VP Corporate Transportation, Averitt Express

Insights

Perspectives on freight profitability.

Insight

The Trucking Owner's Operating Philosophy: Decide What the Network Will Become

Trucking owners must treat capacity as capital, define the network they intend to build, and make every major freight tradeoff explicit and accountable.

Methodology

What is the FreightMath Operating Ratio?

FreightMath OR (FMOR) is a network-aware operating ratio composed of four dimensions. Here's what each one means — and why a single OR number lies.

Methodology

Per-Mile Costing Is Misleading for Carriers: Try Our More Accurate Alternative Instead

Segment Level Costing assigns each GL expense to the activity that caused it, producing traceable profitability by segment, load, lane, and customer.

View All Insights →

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