Tagungen und Workshops zum Thema Eingebettete Systeme, RFIDs

The loading gauge is the maximum distance of two mutually perpendicular surfaces that is required by the carrier, of which one is led tangentially to the heads of the rails, and the other passes through the longitudinal axis of the track perpendicular to the cross-section of the surface of the delivered package, resting on a wagon standing on an empty horizontallyoriented track. Auxiliary transport operations - before and after unloading and developmental operations. Bryluk, Polski rynek…, op. These operations are not indifferent to the carrier, for whom stopping of the stock during the loading process results in its exclusion from transport work.

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Brilman distinguished four main network types Network organization is broader than network company where the primary goal is profit-related activities. The concept of network company does not include non - profit organizations. Depending on the dynamic reconfiguration of the participating partners, we can distinguish the following three types of network organization Fig. Most often it is characterized by relatively long network link between the creator and the other partners.

The role of the creator is primarily managing contacts with individual suppliers. Configuration of the participants in this type of network varies depending on market needs. The relationships of this type there is a high degree of autonomy of its members, working together on informal links. Types of network organizations in the context of reconfiguration dynamics Source: One also encounters internal network organizations involving parent company organizational units.

Virtual enterprises are one of the most modern enterprise collaboration platforms. In the era of increasing globalization of the economy raises a number of new, previously unknown and non-occurring organizational and managerial problems. One of them is to ensure consistency of the dispersed economic systems, by means of brand new coordination mechanisms that are subject people oriented to a lesser degree. Until this day, there have been very many different definitions of virtual organizations, oftentimes very varied ones.

Generally, there are two approaches: In the first case, the organization is defined as In turn, the functional process approach, most suitable for our discussion, the following definition was adopted: To understand the concept of a virtual organization, it is helpful to find out the ideal features of the virtual organization, as follows The 4PL suppliers often derive from 3PL companies, however their activity has a much wider range, precisely as regards IT services and business process management.

In the 4PL module, essentially there is an 3PL - Third Party Logistics, Third-party logistics is the most common form of logistics outsourcing external logistics , performed by highly skilled professional logistics operators with the right skills, physical resources, skilled human resources staff and modern technical equipment.

The 3PL methodology can be implemented in a medium or large enterprise, not focusing on logistics as a major area of activity, where the logistics costs are so high that contracting a third party to perform the functions of logistics is cost-effective.

A service supplier of 4PL type is in fact the integrator of logistics processes. They are responsible for making agreements with all suppliers of 2PL and 3PL. The company that uses the 4PL services is in touch with only one operator, which in turn manages and integrates all kinds of resources and supervises all functions across the entire supply chain The 5PL model is another step in the development of complete integration of logistics.

The 5PL fifth-party logistics subjects are service providers of integrated logistics services, including transport. They are able to implement and develop flexible network supply chains to meet the needs of all partners, including producers, suppliers, carriers and buyers.

The 5PL service providers manage the supply chain on the strategic level and concentrate on providing logistics solutions throughout the entire supply chain.

One may come across 5PL model interpretations where it is emphasized that the companies working within the 5PL model originate from the previous levels of logistics and have been created to support the ecommerce market. Those companies of 3PL and 4PL modules are regarded as 5PL providers which manage all the electronic trade supply chain links by themselves.

The 5PL organizations are almost entirely virtual, as not possessing typical assets they focus on gaining skills necessary for management and coordination of operations carried out by other service-providers via dedicated information solutions.

They also connect the demand and supply parties via electronic markets of logistics services. The main tasks of 5PL entities are supply chain mapping and reengineering, 4PL functions integration and control of transport, loading, storage etc. The objective of 5PL is also to adjust particular supply chains to operate in a shared network managed on strategic level by one entity A specific kind of a virtual enterprise is Freight Exchange, where one may, in real time, place or find a vehicle or cargo, contact the customer and make service agreements.

The entire operation may resemble auction bids. Freight exchange uses the Internet as its network. These services are provided by external suppliers, such as transportation companies, providing services of handling or storage, in a relatively narrow range. The main reason for using a 2PL providers are striving to reduce operating costs and avoid costly capital investment, A. In Europe, there are over a dozen services that facilitate communication and speed up transactions in the transportation industry.

Freight exchange market is a place where: Thanks to a database containing manufacturing or training companies along with everyone who uses transport services, it is easy to find a customer who would like to use transport service. It is also an offer for small businesses and individual carriers. Thanks to the database including an unlimited number of carriers and cars ready to take up the cargo, they are able to find the transport they need, by themselves.

They may also have the task done by a transport company that would do it in a professional manner, hoping for further cooperation in the future. Thanks to the registration of the company in the service, the customer has the possibility to quickly find the carrier after logging into the freight exchange service, without the need to make tens of calls and searching through the ads.

Finding the cargo quickly, more extended possibilities to choose the customer, current information about places where there is the biggest demand for transport, as well as the knowledge of the obstacles on the road will allow to introduce the company to the old, but how accurate saying: The European freight exchange available on-line includes: Organization of transport companies The title of this subchapter contains three words: Under this term, we may understand The second word, company is described as: When we combine the essence and content of the terms: Analyzing the proposed definition of the organization of transport, one comes to the following conclusions: The organizational structure which is a system that determines how the activities of the organization are divided, grouped and coordinated, is built based on four elements The organizational structure is one of the basic conditions of efficient company management.

The first solutions in this respect appeared already in ancient times, and developed as late as the XIX century. This period is called the classical period of development of organizational structures. The twentieth and early twenty-first century are the times of emergence and development of structures that would meet with the requirements of the J.

Gilbert Jr, Kierowanie [eng. Management], PWN, Warsaw , pp. The structures are adapting to new methods and tools that are used in efficient management of economic systems. The modern and frequently used concepts philosophies of management include The new ones, on the contrary, are often organized and applied only for a certain period of time to achieve given objectives, as in case of e. Ciesielski, Logistyka — problemy rozwoju dyscypliny praktycznej [Logistics — the problems of practical discipline development], [in: A characteristic feature of Six Sigma is that it allows the capture and fully identify errors before they happen.

This concept allows to explore all of the undertaking processes such as: Thus, 4PL coordinates the implementation of logistics processes occurring along the entire supply chain of its customers, from suppliers of raw materials to final customers, not just on the specific episode, as is the case with 3PL. Viewing the issue from the classic point of view, there are three different types of organizational structures: In the line structure, there are two types of positions: The manager may manage a given number of workers.

On higher levels, the manager is managing the lower-level managers. Every employee in the organization has only one superior, thus reducing the possibility of conflicting commands. In vertical communication the manager-the employees and the other way around the so-called business procedure is used.

In this case, it means that the information is passed through via all subsequent management levels. Therefore, if an employee wants to pass on information to the CEO of the company, this information will be first received and read by the immediate superior of the employee.

Such solution brings along the risk of content depletion, while it is passed on from bottom to top, as well as enriching the content if the information is transferred in the top-bottom direction. This so happens, since the manager passes only the information they deem necessary.

On the other hand, if the information is transferred downwards, they would often attach additional instructions of how to perform the task. Therefore, in the linear structure, one should reduce situations when the message needs to go through many levels Organizational structures classification Rigid classic division Linear structure Flexible modern division Divisionalized structures Functional structure http: Subject-oriented structures line-staff structure Task-oriented structures Figure 5.

The division of organizational structures of enterprises Source: Own study The advantages of line management structure include: Linear management structure example Source: Own study Chief Executive.

Functional management structure example Source: The functional structure is characterized by functional departments managed by administrative and line specialists. Line managers assign tasks to their subordinates and functional managers specify the way to execute them.

Every subordinate employee has one line manager and a few functional ones who specialize in a particular field. Functional manager contribute to the facilitation of methods and organization of work and better provision of the work posts in materials and tools.

For a bus person, the line manager will be their dispatcher, while functional managers would be the supply manager, the workshop manager, the human resources manager etc. The advantages of the functional management structure include: The line-staff structure is a combination of linear and functional structure which depicts their advantages and disadvantages.

The staff functional units are located by the line managers and constitute their advisory bodies they have no right to give orders. Their role is to acquire and prepare data for the line managers to make decisions.

The linearstaff structure allows to preserve the rule of a single manager every employee has only one supervisor but, at the same time, allows bigger flexibility in terms of adjusting to the changing working conditions. Principle of single management each employee has only one supervisor , but at the same time provides greater flexibility for adaptation to changing operational conditions.

It also introduces the element of motivation for all members of an organization to work together. However, in the case of a developed linear-staff structure conflicts may arise between line and staff managers. The hazard is bigger when a hierarchy of the groups occurs. The line managers need to have at least the range of knowledge that would allow them pass the orders of experts to the employees without distorting the information, as there is no possibility for an expert to pass on the command directly Line-staff management structure example Source: The modern market demands, the rapid pace of the changes taking place impose the need to be flexible and to adapt to the changing needs; therefore the presented organizational structures do not perform their function fully.

Their new variations have appeared, named the flexible organizational forms of companies. They include, among others, horizontal structures which are organized according to the processes tasks , extensive and bound by IT network.

In practice, these structures will be divisionalized as ; hybrid, subject-oriented and task-oriented. The divisionalizedized structure refers to the grouping of organizational units in an independent and autonomous units, the so-called squadrons, sectors, segments or complexes that provide all kinds of work related to given goods or service.

In a transport company, these may be groups dealing with complex service regarding e. The subject-related structure is similar to the divisional one. The units included in such structure are independent in decision-making and organization. The company management solely plays the role of a coordinator, managing the cooperation of independent units within the organizational structure. Such companies function as internal holding.

For instance, a transport company may have independent units dealing with transportation of people, running a travel agency and tourist transport, distribution and sales of fuel materials, a shop with vehicle parts and technical backup offering their services to the customer. The task structure is characterized by the existence of two systems, i. The task team members recruit from different organizational units line and functional ones and they are subject to the team leader who is responsible for the results of their work.

Such structures may be summoned during oversized transport or tasks resulting from emergency logistics i. The hybrid structure consists of three elements: It allows for a complicated business dependence, where there would be both organizational units and task-oriented teams and ordnance units subject to the CEO, or supporting the task managers in their work.

Each of these organizational structures may be: Example of a slim structure grey color indicates an exemplary vertical business dependence Source: Own study grey color indicates an exemplary vertical business dependence Figure 5.

Example of a flat structure grey color indicates an exemplary vertical business dependence. Own study The disadvantages include: The advantages of the flat structure are Car companies in Poland The essence of the modern transport market is its significant dynamics and high dependence on the economic environment. This requires that the companies perceive their business not only in classic static terms, but in dynamic ones as well. In practice, it means that in company management one must use modern methods, as well as the scientific and analytical publications that present the economic indices.

Over the last several years in Poland, there has been a significant increase in the number of transported cargo Table 5. Truck transport carries out increasingly more cargo transport, as compared with any Ibid.

In the year , it was Economic truck transport is performed non-profit by the entity for their own needs, regardless of the type of business. Statistical Yearbook of the Republic of Poland , Statistical Publishing Establishment, Warsaw , p The analysis of the number of car companies is somehow difficult to carry out, due to the following: Bentkowska - Senator, Z.

The analysis of the quantitative data concerning transport companies allows to put forward the following conclusions The basic principles of liberalization mentioned in the European directives include The licensed shipping activity was carried out by Statistical Yearbook of the Republic of Poland , Statistical Publishing Establishment, Warsaw , p According to the weight criterion, the biggest share in the rail transport market in belonged to the PKP Group Subsequent places belong to: DB Shenker Group Over the last several years in Poland there has not been any numeric growth of transported cargo Table 5.

Analyzing data and tables published in the Statistical Yearbook of the Republic of Poland , the following conclusions come to mind: Shipping companies in Poland The ship-owners, i.

Huge global competition on the word shipping market of today forces the shipping units to present highest qualifications and skills in the process of managing the transport fleet that remains at their disposal. Currently, the market of Polish shippers is quite is quite fragmented and completely non-consolidated around a common strategy for shipping. Currently, the major Polish shipping companies traditionally include: In in Poland, there were the following registered ship-owners: Unibaltic has 8 ships, including: Manages 7 ferries on 2 lines to Sweden.

Finnlines — the ro-ro Gdynia-Helsinki service. A completely separate branch is the organically selected TFL sectors sector Transport — Shipping — Logistics , oriented onto maritime streams and transport-and-storage chains.

The TFL sector represents a wide range of bigger and smaller economic entities operating in various legal and ownership structures, dealing with dispatch-delivery transport, legal and customs service and first and foremost international shipping. Examples of such companies are: Alfa Forwarding, Baltimare, C.

Despite the aforementioned advantages, it is not so popular and rarely used. The analysis of the amount of cargo transported this way Table 5.

In Poland, the reluctance to use the transport mode in question results from Statistical Yearbook of the Republic of Poland , Statistical Publishing Establishment, Warsaw , p In , the number of the towing fleet of inland waterway shipping was items.

There were barges not self-propelled barges for towing and pushing , while the number of self-propelled barges was In the type structure of the barge fleet in Poland, the dominant units are the ones with the pulling system. This kind of transport amounts to On the Polish market function many entities related to inland waterway transport.

The Capital Group includes the following companies The Company has five berths including coal and container terminal , with more than m2 of warehouse space. Courier, express and postal services The express, courier and postal industry in Polish known as KEP, in English CEP from Courier, Express and Postal Services in Poland is a relatively young industry, because the first transport companies in Poland were established as late as in the s.

In Poland, CEP does not have one single definition and for that reason under the acronym, we understand courier, express mail and parcels, although the functional conditions of the latter two are different. There are a few kinds of courier services.

One may divide them by weight and dimensions In both cases, one may order additional services which also mean additional naming for the parcel: There is no unified, unambiguous service for express service delivery. Most often, it means the parcel is delivered from the sender top the receiver In Poland, there are active entities in the CEP area as registered by the Office of Electronic Communications , some part of which does not in practice provide postal or courier services. Taking into consideration that a few dozen if not hundreds of companies function on the transport market without appropriate permissions these are e.

So it might be difficult to provide the exact number of these entities The Polish CEP market is dominated by big international companies. These companies operate globally, with an extensive infrastructure and are highly experienced in the industry. Most of the foreign companies entered the Polish market by local businesses takeover.

Such combinations resulted in the creation of companies with extensive knowledge of the market, while operating globally at the same time. The market is quite strongly concentrated. It has been operating on the Polish market since The main task is the transport of any cargo to any location either by air, maritime, road or rail freight. Within DHL, there are four specialist divisions operating: Express the express postage industry , Global Forwarding and Freight manages transport by road, air and sea on behalf of its clients , Supply Chain adapting supply chains to the needs of their clients , Global Mail delivery of international postage TNT has created a network of effective transport connections in Europe and Asia and steadily expands the scope of operations.

TNT provides services in over countries and employs c. The company DPD Polska former Masterlink Express has over 50 branches across the country, about employees and contractors, as well as a fleet of vehicles.

It supports domestic and international shipping. Thanks to the 30 branches that have delivery vehicles and line vehicles, GLS Poland offers reliable high quality parcel transport and express services on the territory of Poland and 47 countries.

The company specializes in storage, conditioning, completion, labeling and distribution of goods. In , Opek launched courier service, provided across the entire country and beyond its borders. At present, it has 41 its own branches and 3 regional representative offices. The branches of the company are situated mainly in large urban areas with developed infrastructure.

The 44 representative offices in Poland are interconnected with a system of night line transports, thus ensuring efficient and in-time delivery to every place in the country next day after the parcels are set. In everyday language, transportation, forwarding and logistics are used interchangeably. However, there is a difference between them, though not so obvious at first glance.

Forwarding means, first of all, organizing transportation of goods and performing all activities related to it, or some part of them. Forwarding includes all activities necessary for in-time, safe and economical dispatch and receipt of goods, excluding the transportation itself. Transport and forwarding are two different branches of the economy, which, however, remain in close relationship. In turn, logistics is a broader parent concept, as its scope is related to the supply chain, i.

Among them flow streams of goods, information and financial resources Companies of the transport, forwarding and logistics sector are based solely on Polish, mixed or foreign capital, private and state-owned. First and foremost, they perform truck transport plus railway transport, rarely air and sea transport in the country and abroad.

Apart from transportation as such, they also offer other services: In their activity, these entities use traditional means of communication as well as the latest IT technologies, including the Internet, the Extranet, GPS and automatic identification.

The TFL market in Poland, despite the economic crisis, is in good condition, which is shown in the data published in their ranking included in an article by H. The range of services provided by companies from the TFL field is wide and includes, among others Bryluk, Polski rynek TFL w r.

This fee is usually paid to the carrier upon delivery to the destination, but it can also be given in advance, if it is agreed in the contract. The term "freight" is most commonly used in maritime transport, but has been extended to other modes of transport, so, for example, rail fares are also sometimes referred to as freight; source: This process is characterized by the fact that the product does not need to be stored in the warehouse, http: Advertising agencies are also increasingly willing to use their services.

Comprehensive service co-packing may include, for example, such elements as: These are mainly products of daily use. The black box, permanently installed in the vehicle, is the heart of the monitoring system. Sending GPS data to the central server provides the carrier with real-time information on the status and location of the entire fleet. This allows employees to track the vehicle's location to the GPS system, check the traveled route, speed, direction of travel and estimated time of arrival, source: Finland 3 Lotos Kolej Ltd.

Bryluk, Polski rynek…, op. The remaining distinguished specialties are railway transport and forwarding, air forwarding, storage, customs services Among the first ten companies, the first four are based on Polish capital, three on French capital and one with Dutch capital Table 5. The TFL companies have shown that, as in every sector, there are factors which negatively influence the condition of the businesses.

The TFL companies, in search for new solutions, increasingly invest in IT systems which, when fully implemented, will contribute to costs reduction and improvement of service quality. Bryluk, Polski rynek …, op.

Operation characteristics of a transport company 6. Exploitation system A transport company is the capacity of people, vehicles, technical equipment, material and non-material resources in the delivery of services regarding movement of goods in accordance with customer requirements, applicable regulations and including the added value.

The results of those services are dependent not only on the human resources their attitude, availability, education but also on the modernity, capacity and technical quality of the equipment used by the transport company. Even the most modern equipment requires not only well-trained users but also professional service. Therefore, the operating system should allow its users to operate the equipment properly and make it ready for further operation reliability. The exploitation system is executed in an out planned economy on the basis of established normative parameters of the system, which include: These parameters are the basis for further forecasting, planning and implementation of projects related to rational management of the device during its operation process.

In addition, performance of a product is guaranteed by direct users support and on-site and mobile workshops. The exploitation system requires proper organization of the servicing and repair facilities and proper allocation of expertise and responsibility. What contributes to the maintenance of technical efficiency and the ability to use a product is: The exploitation system that secures the operating processes is defined as the process of mutual interaction of usage subsystems supported by diagnostics, maintenance and auxiliary subsystem which guarantee facilitate the interaction of other systems.

In the subsystem of usage supported by diagnostics, the following elements are included: In the subsystem of maintenance supported by diagnostics, the following elements are included: The structure of the operation system Source: Repair techniques include project management and implementation Figure.

Executive duties in the field of repair techniques include Operation Executive Figure. Equipment operation handling Source: Own study Executive duties in the field of repair techniques include Figure. Duties in the field of repair techniques Operation Executive Preparing the technical facility for repair Removing faults from a technical object Locating the faults of a technical object defektacja See.

Restoring the suitability of the components and subsystems Preparing the technical object for use Figure. Implementation in the area of repair techniques. Current repair — a range of activities involving removal of single and random faults arising during usage of the product. Current repair is conducted by the support crew assigned to the product, immediately after discovering the fault.

In cases where the support in unable to remove the fault, the product shall be restored in a workshop in a manner defined by special requirements. Emergency repair — is a project associated with removing unplanned and random faults which are out of scope of the economic system and require participation of forces or technical resources at a superior level or other institutions.

Average repair RS, OT-3 of a product is carried out in order to accurately verify the technical condition of each constituent individually and all of them as a whole unit, remove detected faults and restore tactical and technical parameters to ensure its reliable operation until the next company repair or until it is EOL.

In order to standardize the terminology and due to equal range and technology of technical support 3 OT-3 and RS, one name — 'average repair' should be used. Departmental repair — is a planned repair during which tactical and technical properties and between turnarounds resources of the product are regenerated.

It is carried out by specialized repair facilities using an industrial method according to the established process.

After completing the repair a diagnosis should be performed in order to determine what repair work has been carried out as well as to assess the correct implementation of the repair in terms of meeting the standards of environmental protection.

In terms of vehicles, before passing them to use, it is mandatory to perform a diagnosis regarding road safety and in order to determine environmental deterioration according to the current traffic regulations. Technical maintenance is carried out in accordance with the previously developed plan which includes dates and types of use.

The plan includes provision for proceeding with random and unplanned repairs. Just as in the repair techniques process, operation process includes the following activities: Again, as it happens e.

Current maintenance is carried out in order to maintain the product and its constituents at constant technical efficiency. It is carried out by the support the product was assigned to. During current maintenance activities related to external review and maintenance of the product are performed, including supplementing maintenance materials used up during the usage period.

Technical maintenance 1 is carried out in order to check the technical condition of the product, remove faults and prepare it for further use. Activities related to OT-1 are performed by the support assigned to a particular product.

If necessary, repair specialists may be included in the above activities. Technical maintenance 2 is carried out in order to verify the exact technical condition of the product and its constituents to a point discussed in the instructions. The purpose of it is to remove faults that occurred during the period of usage and to prepare it for further use. Technical maintenance 2 of complex equipment is carried out with participation of repair specialists.

Seasonal maintenance is carried out twice a year in order to prepare the product for use, respectively, under autumn-winter conditions and spring-summer conditions. Detailed information regarding the scope and manner of the technical support is included in the individual product manuals and technical guides developed for each type of product. Maintenance and service system Usage system Human resources and staff training system Financial System Technical supply system Figure.

Interoperability of systems - variant Source: Own study The development of technological repair techniques may implement more diverse division. Servicing and repair system is integrated into the structure of the exploitation system including opportunities and needs and especially all economic issues. One of the variants of operation, maintenance, repair, supply, technical and training subsystems interaction is shown in Figure 6.

Selected measures and indices used in the exploitation systems In order to manage efficiently and effectively it is advisable to use numbers and therefore to assess operational processes, the following measures and indices are used Measures and indices — see chapter 4. Tu t — time during which the vehicle is used, To t — time during which the vehicle is maintained. Tp t — time during which the device is being operated e. Operation costs Operation costs are understood as financial investment and expenses in the form of means and subjects of labor and other extraordinary consequences cause by the flow of material goods during the operation process.

The operating costs regarding usage and maintenance include: Operation costs Ke can be expressed as a sum of usage costs Ku and operation costs Koo, as follows: Operation costs Ku are expressed as: Lu — number of technical devices in use; Kuu — usage cost of such a device; Tu — usage time of such a device. Operation costs Koo are expressed below as: Lo — number of technical devices being operated; Ko — operation cost of such a device; To — operation time of such a device; Lon — number of tools used to operate such a device; Kon — average unit cost of tools used in the operation of such a device; Ton — work time of the tools used in the operation process.

In accordance with the specified dependencies, the structure of operation costs is shown in Figure. During the operation process of vehicles and machinery, companies bear the costs of operation and maintenance. One part of the costs of ownership are direct costs — depending on working hours and kilometers travelled and including fuel, oil and lubricants spendings, servicing and repair and tires.

The structure of operation costs. Cost reduction Cost reduction is possible after carrying out an analysis of where they are formed. Reducing the cost of storage and supply includes a number of processes which are directly or indirectly related to finances.

Particular attention should be given to reducing the time of material flow as an important factor for cost reduction and optimal state of: Today, significant diversification in cost reduction can be observed.

Main routes for cost reduction are: Effective tool in reducing costs is to control effects. It is not enough to check the indices planned. Any deviation should be immediately detected in order to apply counter measures at the right time. Such control is used to remove critical points 'bottlenecks'.

In the area of costs reduction the greatest benefit is received when all companies that form the supply chain cooperate. The user of the operation system is interested in minimizing any costs associated with using and operating the system.

In order to reduce the operating costs, regular analyses are carried out to cover the following issues: In terms of vehicles, the following rules are applied In terms of vehicle use the following rules apply: Classification of costs The concept of cost should be understood as, expressed in monetary units, physical and natural wear and tear of tangible fixed assets and services as well as the pay for labour, in order to achieve results in the form of revenue and profits from the business production or service.

In order to determine the profit or loss in the income statement calculation variant one needs to isolate the following basic groups from the total cost to the economic system For the purpose of measuring both the financial result in the income statement, as well as for the analysis of the profitability of the business, operating expenses are divided according to: Accounting Act of 29 September , consolidated, p.

Classification of operating expenses by types of activities The costs can be divided into: Costs of core activities which include costs such as transport — the transport of goods, people and freight, and possibly also other types of services provided by basic departments.

Detailed records of the cost of core activities should be adjusted to the specifics of the entity. Its conduct must be so organized as to be able to at least The costs of ancillary activities which are extracted when an entity has establishments that perform support functions for the core business.

Examples include the costs associated with the operation of: Management Costs — The Accounting Act does not define the concept of management costs, only in the art.

Management costs are divided into two groups: General and administrative expenses are usually separated in each unit handling the accounts, especially when: Classification of costs by types of costs Distribution of costs carried out in accordance with this criterion is commonly defined as a generic cost system.

In this case, this division refers to various elements of the production process of goods or services that cannot be further divided — the cost element is separated on the basis of homogeneity.

According to the Accounting Act, there are eight basic types of costs Raw materials and energy consumption III. Third party services IV.

Taxes and fees, including - excise duty V. Social insurance and other services VII. Other types of costs VIII. The value of sold goods and materials This type is required as a minimum, in order to produce the profit and loss account in the financial statement. This means that each unit, due to the nature of the business, can distinguish different types of costs. In companies providing transport services, such as road transport companies, we can include the cost of tyres which is an important part of the overall cost incurred due to the nature of the business.

Classification of costs by the degree of variability of incurring According to this category, we can distinguish two cost groups: Fixed costs FC are the costs that the company bears even at a time when there is no production.

They remain unchanged constant for a wide range of products and services in a certain, short period of time. However, in the long period of time, they may be modified, for example, due to changes in macroeconomic conditions.

We need to keep in mind that the definition of fixed costs is not synonymous with the costs that never change. Fixed costs may change, but the changes are not caused by the changes in the level of activity, but due to other factors. Typical factors affecting the instability of fixed costs include, among other things: Globally, the cost of the transport fleet and the infrastructure railway stations, garages, depots, service station facilities, etc.

Linear infrastructure costs are also fixed costs e. Depreciation or amortization of the asset is provided by the systematic and planned distribution of its initial value over a specified period of depreciation.

Depreciation commences no earlier than after the adoption of fixed asset. Its completion, however, commences no later than after the equalization of the value of depreciation or amortization with the initial value of the fixed asset or its value in the moment of liquidation, sale or deficit, with the possibility of inclusion the liquidation net selling price of the remaining fixed asset.

When determining the amortization period and the annual amortization rate, we need to take into account the period of the economic useful life of the fixed asset. Its determination is particularly dependent on: Fixed asset — It is part of the company that meets relevant requirements in the time of use over one year , and if its initial value exceeds the amount determined by the Council of Ministers PLN - it is the net amount.

Fixed assets may particularly include: They also include machinery and equipment, vehicles, livestock and the capital assets used under rental, lease or other agreement of a similar nature, http: The calculation of depreciation is done by the use of computer programs which calculate monthly, quarterly and annual depreciation of fixed assets in terms of taxes. A sample tool can be found on the Internet at eGospodarka. Depreciation can be calculated by the use of two methods: It can be also calculated on the basis of the premium rate, in case of the use of the assets in degraded or bad conditions in terms of buildings, structures and machinery, equipment and means of transport, with the exception of the marine fleet or by setting individual rates.

In terms of taxes, the fixed assets belonging to the groups of the Classification of Fixed Assets are the subject to depreciation. Fixed assets with an initial value of PLN can be depreciated at one time. The calculator serves as the best illustration. It was assumed that the fiscal year is the same as the calendar year How to use the tax calculator: After selecting the asset, you will be given the annual rate of depreciation in accordance with the provisions of the Income Tax Acts.

The declining balance method applies only to assets located in groups and 8 of the Classification of Fixed Assets and it applies to the means of transport other than cars. When choosing the declining balance method, you need to give the value of the increasing factor. It cannot be lower than 1,01 and higher than 2,0. This option can be also used in case of higher depreciation rates applicable by the straight-line method.

These rates can be increased, and they can be used for: Variable costs are characterized by the reaction to the increase or decrease, with analogous replacements in production.

Part of the cost is strictly dependent on the number of passengers or goods e. The degree of variation in the cost of these two groups is different.

The variable costs include the following: Classification of costs by the place of their origin According to this division, we can form a calculation also called intentional system of costs, which are attributed to individual places of the functions they perform.

This means that the costs are associated with the carriers of these costs. On the basis of the place of their origin, costs can be divided into: This division is not rigid, and it depends on the type of services provided by the company. In the situation when the company provides only homogeneous services, i.

However, if the company has a hybrid character and it provides services in both passenger traffic and TFL, the costs of some departments, such as repairs, are typically indirect costs and they should be settled by a mark-up to the share of direct costs of the service.

The system of costs, according to the place of their origin, lets us group the total cost, depending on the analysis needed, in various cross-sections, such as e. It is also particularly useful when we want to determine the unit cost which is assigned to a transport production unit, i.

As natural measures specifying the amount of the transport service that is produced, we can distinguish two groups that are related to the size of the unit: The basic unit costs, which can be calculated in different systems and for various reasons, are related to the aforementioned measures.

Therefore, it may be the average unit cost for the entire company or it may be the cost which is calculated for just one selected bus or one particular variation. For the purpose of a detailed cost calculation, depending on the place of the cost origin, we can distinguish an additional division into costs which either depend or not on the transport distance. This can be used as a special measure of the transport service performance.

Dependent costs are related to the measures which are linked to the mileage of a specific means of transport, i. The costs which are not dependent on the distance are related to the working time of a means of transport, i. It is a contractual division which is not regulated by the law and which is created for the purpose of analysis of the company. Each of the two groups may include different cost elements. Thus, for example, depreciation settled for the mileage of the vehicle belongs to the group of costs dependent on the mileage, however, as far as the usage time is concerned, it comes under independent costs.

In order to obtain the correct calculation of costs, it is necessary to keep detailed transport records for this you can use a tachograph and detailed operating records according to types of services, types of passengers transportation supplies, mileage in kilometres, working time in hours, passenger-kilometre made and offered , transportation relations etc. If you have e. Below, in Table 7. Costs in a spreadsheet Bus type Item number Man Cost division 1 2 4 Direct costs 3 Cost drivers 3 Propellants, oils, greases 1 2 Cost elemets Tyres Current repairs Repairs of the whole vehicle 4 thou.

It records the speed and distance, together with the driver's activity selected from a choice of modes, i. Total costs dependent on the mileage 5 Salaries for drivers and assistants with mark-ups 6 thou. PKS Sieradz Together with the additional operational data for individual types of services or types of vehicles, the calculated costs let us establish the unit cost in the function of the transportation distance. Prices of transport services In order to fix the price of transport services you can use one of the possible rates: This revenue should be higher than the costs associated with the operation of the means of transport.

In this case, the condition under which the rtr rate is profitable, can be presented as: Markov, The analysis of transport costs in the road transport, Scientific Papers of the University of Warsaw, Warsaw, , p. The revenue for each time unit will be: Transport price depending of the number of pallets. In practice, when calculating the transport costs, we often take into account the number of pallets, as illustrated in Table 7. When estimating the cost, not only do we take into account the real outlays, but we also include marketing factors, competitive and future development of the market.

When we use the transport rate involving the use of numerous rates, in each case we need to: The essence of the transport system The concept of the system is defined in different ways: The system is a whole that creates a set of elements and relationships between them Each object is a component or a separate whole linked with other objects and the environment The system is a set of components and the relationships that exist between them, entering into the rules in the interaction with the environment from which it was extracted.

The system can be a process that can be carried out according to certain rules, a set of rules by which a particular class implements similar processes, a set of equipment and technical means used to carry out specific processes. In certain systems within this category may be extended, and their substituted by other elements. This requires control system connecting all of the components and their mutual alignment Analyzing the definitions of the term "system", you can extract the properties that occur constantly, regardless of its practical use, the size, scope and structure possessed.

These properties include mainly In summary, we can conclude that there are systems theory concepts such as object the component part - the system part - the whole economic system, the purpose of action, the control, the level of attainment of the objective stability.

The system approach is based on P. The basic principles of this methodology can be narrowed down to the following points First, in a complex system, one needs to expose its structure, i. Individual studies artificially separated subsystems should be carried out taking into account the presence of their relationship. Out of many existing subsystem relationships internal and proximal as well as distant environment we may derive those that are essential for the operation of the object and purpose of the analysis e.

In the process of analyzing all of the properties of the whole system and its indexshould be divided into two groups: In the process of analysis one needs to particularly carefully and responsibly examine the purpose or purposes of the entire system and individual subsystems.

It forms the most general model of a system in which objectives and their interactions are formulated. The next stage is to analyze compliance purposes with the objective of all subsystems. This stage of the analysis reveals the importance of the objectives of individual subsystems for the target system to be operational.

A complex object such as a transport company and its environment suppliers, customers, government policies, infrastructure, regional stability, risk, etc. It means that while performing the analysis, significant one should account for the changes in the time function of the internal characteristics of these objects taking into account the changes in the surrounding reality.. The problem arises, of "production" and the expression "internal motor force" development.

The hierarchical structure of the complex object allows the use of the inductive method from the parts to the whole, e. Paszkowski, Podstawy teorii…, op. In order to facilitate the understanding of the transport system, let me give you some definitions and terminology in this area. The Logistics Terminology Dictionary defines transportation as "a set of actions involving the movement of persons and property by appropriate means The transport system is an ordered whole of all modes of transport operating in a particular area, thus covering all the financial assets and transport, human assets and intermodal connections inside the whole, as well as linking the whole transport system with the environment.

It consists of an active subsystem vehicles and passive subsystem transport routes, the size and distribution of goods and equipment necessary for correct operation of the means of transport The transport system is transport potential of the region, such as the EU, the country The transport system — the communication system filled transport investments Thus, the transport system is Instruments and tools used in modern transportation systems Transport systems should secure efficient movement of goods and people both locally and globally, and provide the conditions for their functioning.

One way is to implement transport processes through the creation of an integrated transport system which will optimally meet the transport needs by linking the activities of all modes of transport together both internal i. The transport system should include: The basic condition for the creation of integrated modern transport systems is the use in the practical operation of modern management methods and techniques and technologies. In road transport, the opportunity to improve both efficiency and security are created by modern telematics and informatics.

IT — Information Technology , one of the areas of information technology including computer hardware and software used for creation, transfer, presentation and protection of information , combining telecommunications radio media, wire, satellite, tropospheric, fiber, etc.

It provides the user with the tools by which one can obtain information, select it, analyze, process, manage, and communicate to other people. On the other hand, the IT systems, allow the processing of the the data obtained and make it possible to use them to make more effective business management through more effective management of its human resources and hardware, minimizing the direct costs in transportation, greater control of cargo and safer control of their movement and to minimize the risk of loss or incidental change of cargo.

The continuous development of the IT industry and the rapid increase in the availability of solutions based on satellite systems mainly GPS means that the European market today there are many modern systems that support enterprise management.

Data obtained through the use of these systems support management processes, which increase the efficiency and competitiveness of enterprises in an increasingly integrated European transport market. They allow not only the creation and development of databases for route optimization and cost minimization of direct transport, which significantly shortens the operational time needed, and directly supports company management, but also to increase the safety of drivers, vehicles and cargo, and improved control of fleet It is one of the key projects aimed at maximizing the interoperability of transport, especially the railways in Europe.

In practice, this means that the interoperable rolling stock can move through the interoperable railway infrastructure and move between the railway networks of particular states without having to stop at the borders, exchange locomotives or drivers.

These features are designed to provide a high level of security and quality of service; source: Both systems are essential components of the European policy on removing barriers in transportation, both in terms of technical barriers in railway networks within the borders of the EU and the creation of a common market of goods and services for the railroad.

ETCS — ensures continuous cabin signaling and controlling the work of the driver. The levels first, second and the third are backwards compatible, which means that the vehicle with a higher level can drive not only on the same ETCS level, but also at lower ones