Why operational leasing?
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Operational leasing and other methods of funding
> Operational leasing versus purchase
Operational leasing versus purchase
In case of purchase the company becomes the owner of the car fleet. The car fleet is entered in the books as a “fixed asset”. When the company purchases vehicles, it blocks a significant part of the assets that could be used for other purposes.
There are some, often significant, but sometimes hidden costs connected with this kind of large scale investment:
Fleet purchase costs
Operating costs connected with fleet purchase
Fleet maintenance and exploitation costs
Insurance and damage costs
Control and management costs
There are some, often significant, but sometimes hidden costs connected with this kind of large scale investment:
Fleet purchase costs
- capital lockup – alternative use of capital and the cost of credit
- purchase cost– time, purchasing (bargaining) power
- sale cost – to sell a second-hand vehicle is not an easy task
- cost of additional investments – additional equipment, parts, materials, etc.
- cost of time connected with awaiting for vehicles delivery
- fiscal costs – registration, taxes, VAT deduction or not
- vehicle depreciation
Operating costs connected with fleet purchase
- cost of entering in the books and ‘administrative' costs of purchase and sale (orders, faxes, etc.)
- the employee travel cost to the workplace in order to collect and return the vehicle (time)
- fleet record cost
Fleet maintenance and exploitation costs
- reparations cost – also those not included in the manufacturer's warranty
- unnecessary reparations cost (dishonest service station)
- cost of latent vehicle defects
- tyre and substitute vehicles cost
- administrative cost (making out invoices, keeping statistics, etc.)
- cost of staff
Insurance and damage costs
- cost of insurance and changes of insurance premiums
- deductibles cost (damages after exceeding deductibles value)
- administrative cost connected with insurance
- negotiations cost connected with insurer
Control and management costs
- Control of expenses, statistics keeping, cost assessment.


