Analysis of Cost Structure of International Road Transport Operators in West Pomeranian Voivodship in the Years 2008-2014

• Autorzy: Błażej Suproń
• Języki publikacji: EN

Abstrakty

EN

Aim: The analysis of the cost structure and the factors determining these costs constitutes an important subject that is applied for both strategic planning of the company's activity and the evaluation of the actions taken before. The aim of the study was to analyze the structure of the costs incurred by transport enterprises operating in the territory of West Pomeranian Voivodeship in the period from 2008 to 2014, as well as the factors which determined cost variations. Design / Research methods: Literature research provided an introduction to the discussion along with an analysis of the secondary sources concerned with the subject of the study. Achieving the goals required the analysis of financial reports compiled by the enterprises examined for 2008-2014. The methods of descriptive statistics were used for collecting the data. Considering the fact that the study included more than half of the target group the results obtained can be referred with considerable caution to all other economic operators of this kind in the West Pomeranian Voivodeship. Conclusions / findings: The results found that the costs of the enterprises examined were to the largest extent influenced by macroeconomic factors, such as interest rates, fuel prices, as well as the situation on the job market. Micro-enterprises were the most vulnerable to the changes in these factors. The study showed that there is a significant correlation between the expenses borne and the economic situation on the EU market. Originality / value of the article: While the majority of the compilations concerning transport enterprises focuses on their general situation, the results of this study provide a thorough analysis of the internal situation of the entities examined and indicate the influence of the individual factors on the market situation of these entities. It is the first compilation focusing on transport enterprises which undertakes the analysis of the costs they incur applying such a broad aspect. Implications of the research (if applicable): The results may be used by individuals who manage transport enterprises in order to track, within the framework of an ex post analysis, the factors influencing the costs, as well as their future optimization. From the scientific perspective, the findings may be applied for further considerations concerning the road transport sector and its market situation. Limitations of the research: The main limitation of the study is the incomplete picture of the situation of all transport enterprises in West Pomeranian Voivodeship. Due to the lack of comparability of the financial data, as well as the difficulties in obtaining them, the study did not include the companies which are not required to publish financial reports and those keeping tax records. Another limitation is the lack of the data on enterprises which did not submit their reports to the relevant registers despite being obligated to do so.(original abstract)

Słowa kluczowe

PL

Przedsiębiorstwo transportowe; Koszty transportu

EN

Transport company; Transport costs

• Czasopismo: Central European Review of Economics and Management
• Rocznik: 2018
• Tom: 2
• Numer: nr 2
• Strony: 61-86

Twórcy

autor

Błażej Suproń

• West Pomeranian University of Technology Szczecin, Poland

Bibliografia

• Andrzejczak D. (2012), Podstawy działalności handlowej, Wydawnictwo WSIP, Warszawa 2012.
• Engen E., Skiner J. (1996), Tax policy in the real world, Cambridge University Press, Cambridge.
• Goettel A., Goettel M., Lemonnier M., Orłowski J. (2011), Instytucje prawa cywilnego w konstrukcji prawnej podatków, Wydawnictwo Wolters Kluwer, Warszawa.
• Kędzierska-Szczepaniak A., Szczepaniak K. (2014), Kredyt czy leasing? Porównanie kosztów finansowania inwestycji, "Journal of Management and Finance", vol. 12 no. 4, pp. 21-23.
• Kocór M., Strzebońska A., Dawid-Sawicka M. (2015), Rynek pracy widziany oczami pracodawców, Polska Agencja Rozwoju Przedsiębiorczości, Warszawa.
• Ledkewicz A. (2014), Uwarunkowania samoregulacji cenowo-kosztowej przedsiębiorstw transportu drogowego ładunków, "Zeszyty Naukowe Uniwersytetu Szczecińskiego, Problemy transportu i logistyki", vol. 25, pp. 143-154.
• Levine R., Renelt D., A (1992), Sensitivity analysis of cross - country growth regressions, "The American Economic Review", vol. 82 no. 4, pp. 942 - 963.
• Podstawka M., Deresz A. (2008), Podatek dochodowy od osób fizycznych a wzrost gospodarczy, "Zeszyty Naukowe SGGW w Warszawie. Problemy Rolnictwa Światowego", vol. 5 no. 20, pp. 126-132.
• Shadow Economies in the Baltic Sea Region 2015, https://for.org.pl/pl/d/6514ab076c02d746c7ba387bf6bb3977 [20.08.2016].
• Skica T. (2008), Instrumenty wspierania przedsiębiorczości przez samorząd terytorialny (na przykładzie gmin województwa podkarpackiego, "Samorząd Terytorialny", vol. 2, pp. 43-62.
• Średnie hurtowe ceny paliw PKN Orlen, http://www.orlen.pl/PL/DlaBiznesu/HurtoweCenyPaliw/Strony/Archiwum-Cen.aspx [15.11.2016].
• Średnie cen hurtowe paliwa Grupy Lotos S.A, https://www.lotos.pl/145/type,oil_eurodiesel/poznaj_lotos/dla_biznesu/hurtowe_ceny_paliw/archiwum_cen_paliw, [15.12.2016].
• Waśkiewicz, J., Balke, I. (2012), Średnie koszty 1 wozokilometra przebiegu oraz ich struktura rodzajowa w badanych polskich przedsiębiorstwach ciężarowego transportu samochodowego w latach 2009 - 2011 i w I półroczu 2012 r., "Transport Samochodowy", vol. 4, pp. 5-20.
• Witaszek Z. (2008), Leasing w funkcjonowaniu podmiotów gospodarczych w warunkach gospodarki rynkowej, "Zeszyty Naukowe Akademii Marynarki Wojennej", vol. 172, pp. 175-190.
• Witkowski K., Tanona K. (2013), Analiza kosztów transportu drogowego, "Logistyka", vol. 5, pp. 411-416.
• Zawody deficytowe i nadwyżkowe w 2008 r. (2009), Departament Rynku Pracy MRPiPS.
• Zimon G. (2015), Analiza kosztów w przedsiębiorstwach transportu samochodowego, "Zeszyty Naukowe Uniwersytetu Szczecińskiego, Finanse, Rynki Finansowe, Ubezpieczenia", vol. 77, pp. 349-354.

Identyfikatory

DOI

10.29015/cerem.537