# Fleet management KPIs the CFO should track

> Seven fleet finance indicators to review monthly: cost per kilometer, fuel efficiency, CFDI capture, anomalous fill-ups and healthy ranges for each.

**Author:** Rodrigo Vázquez — Mexican Tax Specialist (SAT, CFDI)  
**Reviewed by:** Marina Costa — Brazilian Tax & Compliance Specialist  
**Published:** 2026-07-10  
**Updated:** 2026-07-10  
**Last reviewed:** 2026-07-10  
**URL:** https://quilometragem.com/blog/fleet-management-kpis-the-cfo-should-track

**TL;DR:** Seven fleet KPIs for the CFO: cost per km, fuel per km, efficiency, CFDI capture, anomalies, admin cost per receipt and budget variance.

- Cost per kilometer is the master indicator, computed per segment.
- Healthy CFDI capture sits above 98% of the month's fill-ups.
- Fewer than 2 anomalous fill-ups per 100 transactions is healthy.
- The monthly routine only works if data is born at payment time.

## Summary

Seven fleet finance KPIs for the Mexican CFO: total cost per kilometer, fuel cost per km, per-unit efficiency, share of fill-ups with a valid CFDI (healthy band: above 98%), anomalous transactions, admin cost per receipt and per-vehicle budget variance, plus a monthly review routine.

## Frequently asked questions

### What is a fleet's most important tax KPI?

The share of fill-ups with a valid CFDI. The healthy band is above 98%; fleets with manual processes hover between 80% and 90% without knowing it.

### What counts as an anomalous fill-up?

A fill-up exceeding tank capacity, two fill-ups within two hours, off-hours fueling, or fueling outside the operating zone.

## Sources

- [Ley del Impuesto sobre la Renta — Art. 27 (requisitos de las deducciones)](https://www.diputados.gob.mx/LeyesBiblio/pdf/LISR.pdf) — Cámara de Diputados (2026-07-08)
- [SAT — Requisitos de los comprobantes fiscales digitales (CFDI 4.0)](https://www.sat.gob.mx/consultas/91447/conoce-los-comprobantes-fiscales-digitales-por-internet-(cfdi)) — Servicio de Administración Tributaria (2026-07-08)