之二 汽车租赁

经营主体与行业监管1.经营主体我国最早的汽车租赁服务企业无一例外都是从出租企业派生出来的,这主要是由于汽车租赁服务行业早期的业务特点和服务概念与出租比较接近,而且当时正赶上出租行业的不景气时期,部分停驶出租车需要寻求出路,出租汽车企业非常迫切地要将出租车(承租人为出租司机)租出去,这样可以很容易地实现汽车租赁的业务转型。近年来,由于看重汽车租赁将成为重要的交通方式和汽车销售渠道并对我国汽车租赁行业发展充满信心,一些具有风险投资和汽车行业背景的资本以及     

带司机汽车租赁管理的金钥匙

国内各大城市的带司机汽车租赁已成不争的事实，但因为与现行的规定相悖，汽车租赁公司一直提心吊胆，大家期盼尽早修订、完善有关法律法规，使带司机汽车租赁获得一个合法的身份，以解除汽车租赁企业的后顾之忧。     

汽车租赁行业明天会好吗？

本文预测，在重资产模式下，规模连锁汽车租赁公司将加速在全国范围内市场扩张，对于区域性及较小规模的汽车租赁公司的市场空间进一步形成挤压，区域性及较小规模的汽车租赁企业将面临较大的竞争压力，资本雄厚的企业将通过并购完成业务扩张。     

一汽丰田为二手车置换树立典范

对于汽车租赁企业来说,在元旦春节即将来临前,由于探亲访友等等因素,汽车租赁商机更大.但今年的整体经济环境,尤其"金融海啸"影响下,更新车辆成了一项奢侈的开支.     

汽车租赁第一“隐痛”

“汽车租赁诈骗”一直是悬在汽车租赁企业头上的达摩克利斯之剑,被视为汽车租赁经营的第一大风险。有家知名租赁企业的老总抱怨说,他们单位30岁以上的工作人员几乎都是高血压,全是骗车闹的,一是担心租出去的车如白鹤西去不复返,二是风餐露宿、没日没夜地追讨被骗车辆,长期处于这种紧张状况怎能不得高血压？     

汽车租赁

《汽车租赁》是我国首部关于汽车租赁的高职高专教材,由人民交通出版社于2009年4月出版,主要用于汽车技术服务与营销、汽车运用技术、汽车商务等专业,包括基础理论、发展状况、项目决策、经营管理实务、管理技术、工作内容及标准等内容,全面、系统地介绍了汽车租赁概念、与相关行业的关系等理论知识和业务程序、经营分析、信用审核等实际操作技能。本教材由中国道路运输协会高级工程师、北京市运输管理局专家委员会委员张一兵主编;首汽租赁有限责任公司党委书记、原总经理范永耀,交通运输部公路科学研究院高级工程师刘冬丽任副主编。中国道路运输协会会长姚明德、北京市运输管理局汽车租赁管理处处长马斌、中国汽车技术研究中心王再祥对教材编写给予不少支持;教材编写中还广泛听取了首汽、安吉、银建、福斯特、深圳至尊、神州租车等国内知名汽车租赁企业专业人士的意见。本刊将在2011年度连续选载《汽车租赁》精华内容,以飨读者。     

汽车租赁(之七)

汽车租赁经营管理实务经营分析经营分析管理体系依汽车租赁企业经营管理体系及业务特点而设计,分为综合分析、租赁业务统计管理、基础数据统计三个层级,包括五方面数据:租赁业务、更新业务、财务指标、人员指标,车辆指标。经营分析管理体系以定期报表为形式,以对企业经营活动的数据描述为内容;经营管理分析体系运作程序包括企业综合分析、租赁业务统计、基础数据统计;     

汽车租赁的蛋糕有多大——中国道路运输协会常务副会长孔卫国专访

汽车租赁在我国于1989年起源于北京，被称为“朝阳产业”，尤其是近年来，以神州、一嗨等为代表的汽车租赁企业的快速发展，史让世人看到了汽车租赁市场的巨大蛋糕。有资料显示，截至2011年年底，我国已有汽车租赁公司5000多家，租赁汽车超过10万辆。特别是最近“天猫”试水汽车租赁市场，就连电商们也开始对汽车租赁市场虎视眈眈了。     

我国汽车租赁业的立法问题研究

汽车租赁业是现代交通运输服务业的重要组成部分。但是,当前我国汽车租赁业还处在初级阶段,存在着企业规模较小、经营粗放、服务不规范不便捷、全国统一有序的市场尚未建立等问题。积极引导和培育汽车租赁市场,规范汽车租赁行为,加快汽车租赁行业发展已是迫在眉睫。     

汽车租赁企业开展小客车定线客运

本文作者认为,小轿车定线客运必然走向规范化,它与汽车租赁行业是相辅相成互补发展的,两者的结合也是完美的,这也必然是中小汽车租赁企业的发展方向     

公交优先缘何体虚乏力

8月29日,南京市政部门通报,该市将"追加"一系列措施扶持公交发展:每年更新1200辆环保公交,再辟5条公交专用道,出租车扩容……     

The Contribution of Benefit-in-Kind Taxation Policy in Britain to the ‘Peak Car’ Phenomenon

Car use per person has historically grown year-on-year in Great Britain since the 1950s, with minor exceptions during fuel crises and times of economic recession. The ‘Peak Car’ hypothesis proposes that this historical trend no longer applies. The British National Travel Survey provides evidence of such an aggregate levelling off in car mileage per person since the mid-1990s, but further analysis shows that this is the result of counter trends netting out: in particular, a reduction in per capita male driving mileage being offset by a corresponding increase in female car driving mileage. A major contributory factor to the decline in male car use has been a sharp reduction in average company car mileage per person. This paper investigates this aspect in more detail. Use of company cars fell sharply in Britain from the 1990s up to the 2008 recession. Over the same period, taxation policy towards company cars became more onerous, with increasing levels of taxation on the benefit-in-kind value of the ownership of a company car and on the provision of free fuel for private use. The paper sets out the changes in taxation policy affecting company cars in the UK, and looks at the associated reductions in company car ownership (including free fuel) and patterns of use. It goes on to look in more detail at which groups of the population have kept company cars and in which parts of the country they have been most used, and how these patterns have changed over time. A preliminary investigation is also made of possible substitution effects between company car and personal car driving and between company car use and rail travel. Clearly, the role of the company car is only one of many factors that are contributing to aggregate changes in levels of car use in Great Britain, alongside demographic changes and a wide range of policy initiatives. But, company car use cannot fall below zero, so the effect of declining year-on-year company car mileage suppressing overall car traffic levels cannot continue indefinitely.     

The tax treatment of company cars, commuting and optimal congestion taxes

In Europe, the preferential tax treatment of company cars implies that many employees receive a company car as part of their compensation package. In this paper, we consider a model in which wages and the decision whether or not to provide a company car are the result of direct negotiation between employer and employee. Using this framework, we theoretically and numerically study first- and second-best optimal tax policies on labour and transport markets, focusing on the role of the tax treatment of company cars. We obtain the following results. First, higher labour taxes and a more favourable tax treatment of company cars raise the fraction employees that receives a company car; congestion and congestion tolls reduce it. Second, in countries that provide large implicit subsidies to company cars, eliminating the preferential tax treatment of company cars may be an imperfect but quite effective substitute for currently unavailable congestion tolls. The numerical illustration, calibrated using Belgian data, suggests that it yields about half the welfare gain attainable through optimal congestion taxes. Third, the favourable tax treatment of company cars justifies large public transport subsidies; the numerical results are consistent with zero public transport fares. Finally, we find that earlier models that ignored the preferential tax treatment of company cars may have substantially underestimated optimal congestion tolls in Europe. The numerical illustration suggests that about one third of the optimal congestion toll we obtain can be attributed to the current tax treatment of company cars.     

Evaluating efficiency in the Norwegian bus industry using data envelopment analysis

This paper focuses on the performance of Norwegian bus companies subsidized by the government. The performance is evaluated from a productive efficiency point of view. The framework is that of a deterministic non-parametric Data Envelopment Analysis (DEA) approach to efficiency measurement. In this context several important issues are addressed: efficiency rankings, distribution and scale properties in the bus industry, potentials for efficiency improvements in the sector, the impact of ownership, area of operation and scope, and ways of improving efficiency in the sector. The findings show that the average bus company exhibits increasing return to scale in production of its services. The extent of such returns however vary, with size and is more prevalent among smaller companies. The average bus company is found to have a considerable input saving potential of about 28 percent. Neither economies of scope nor company ownership are found to have an influence on company performance. It is suggested that geographical factors need a closer attention in future research. The implications of DEA results are discussed and concluding remarks offered.     

构建特色企业文化提升企业竞争力

文章结合广西路桥总公司企业文化建设历程,介绍了施工企业文化的形成过程及所发挥的作用,分析了该施工企业当前文化建设工作所面临的问题,提出了相应的解决措施。     

往来账管理问题及其控制制度

文章对某公司往来账款管理进行了分析,指出了该公司在往来账管理中存在的问题,并从内部控制环境、风险评估、控制活动、信息与沟通、内部监督五方面提出了加强往来账款管理的企业内部控制制度。     

Internalization of Transportation External Costs: Impact Analysis of Logistics Company Mode and Route Choices

Abstract

This study focuses on the mode and route choices of a logistics company in a situation involving intercity transportation with networks of surface roads, highways and a railway. A method of transportation network analysis is applied to construct a logistics company mode and route choice models with the objective of minimizing total distribution and external costs. This study also assumes that the fleet number and vehicle capacities are given. Freight distributed from a distribution center to given retailers or consumers via surface road/highway links or via intermodal transportation involving surface road/highway links and a railway. In terms of model construction, this study first explores the routing and sequence of the retailers and consumers served by each vehicle. Second, the study internalizes the external cost of air pollution into the total distribution cost, to analyze the influences of external cost burdens on a logistics company mode and route choices from a user charge perspective. Finally, the study designs a heuristic algorithm for solving the above models, and illuminates the modeling process using a numerical example.     

架空裸管冬季输送-5号柴油结蜡溶蜡规律实验

在环境温度较低的冬季输送-5号柴油时,当外界温度低于柴油析蜡点温度时,油品中的蜡晶会析出附着在管壁上,后行油品使其溶解会导致混油段拉长、混油量急剧增加。通过对-5号柴油在低温状态下进行结蜡溶蜡实验,得到-5号柴油在冬季输送时结蜡溶蜡规律。针对南方某石化公司罐区至供销部码头管线的实际情况,分析结蜡溶蜡规律,提出冬季气温低于-5号柴油析蜡点温度时的油品输送方案,为南方某石化公司供销部储运设施及能力整合优化提供依据。     

A framework to evaluate policy options for supporting electric vehicles in urban freight transport

Electric vehicles (EVs) are considered as a feasible alternative to traditional vehicles. Few studies have addressed the impacts of policies supporting EVs in urban freight transport. To cast light on this topic, we established a framework combining an optimization model with economic analysis to determine the optimal behavior of an individual delivery service provider company and social impacts (e.g., externalities and welfare) in response to policies designed to support EVs, such as purchase subsidy, limited access (zone fee) to congestion/low-emission zones with exemptions for EVs, and vehicle taxes with exemptions for EVs. Numerical experiments showed that the zone fee can increase the company’s total logistics costs but improve the social welfare. It greatly reduced the external cost inside the congestion/low-emission zone with a high population, dense pollution, and heavy traffic. The vehicle taxes and subsidy were found to have the same influence on the company and society, although they have different effects with low tax/subsidy rates because their different effects on vehicle routing plans. Finally, we performed a sensitivity analysis. Local factors at the company and city levels (e.g., types of vehicle and transport network) are also important to designing efficient policies for urban logistics that support EVs.     

Transportation of dangerous goods by road: the Brazilian case for selection of carriers based on a risk management methodology

Abstract

This article applies a methodology for selecting carriers for the transportation of dangerous goods by road, with a special focus on risk management aspects. The methodology makes use of Stated Preference techniques and verifies the most critical risk-related variables influencing decision-making from the shippers' point of view. It embraces the planning and execution stages, an evaluation of the contracted company and a feedback process. The methodology was effectively applied to the case of liquid fuel shippers in the Brazilian middle-west region where it proved possible to identify which dangerous goods road transport company to contract in accordance with the risk management factors selected by the decision makers.