營業毛利率法應用於公路汽車客運定價之研究

Abstract

公路汽車客運業之運價,係依民國74年所頒行" 汽車運輸業客貨運運 價準則 "中每延人公里基本運價公式,其中定價精神係採成本加成法,本研 究針對此法列舉其缺失並加以檢討,進一步研擬營業毛利率法,經確定直接 成本項目及合理之營業毛利率,訂出營業毛利率法基本運價公式. 本研 究內容包括第一章之緒論,第二章為文獻回顧,探討各種運輸定價理論的特 色與實施條件,第三章則由實務面探討成本加成法,投資報酬率法與營業毛 利率法的特色,在實務運作上,營業毛利率法相較於其他二法而言,顯然具 備較多之優點及較少且較易克服的缺點.第四章依第三章所述營業毛利率 法之理論,統一會計科目之十八項成本,採用台灣省公共汽車客運商業同業 公會聯合會及業者所提供之相關營運資料,試算其營業毛利率及基本運價. 第五章內容為公路汽車客運差別定價之研究.首先研議營業毛利率法下差 別定價之方式,其次試算不同地區別及不同路線別之基本運價及相對比值, 最後則針對試算結果進行評估與檢討. 第六章則嘗試以公路汽車客運 業者之經營績效,進行營運特性分析,可作為大眾運輸虧損補貼之參考.最 後於第七章提出具體的結論與建議. The base fare formula in Fare Regulations for the Highway Motor Carrier Industry,implemented since 1985,adopts average cost-pluspricing which suffers from several shortcomings.This research appliesthe concept of "direct cost" and introduces "gross profit rate"(GPR)method to determine the base fares. The contents are arranged as follows:chapter 1,Introduction;and chapter 2 is Literature References,which compares the pricing theory in transportation economics.Chapter 3 further evaluates cost-pricing,return-on-investment pricing,and GPR method at pratical side.By compa-rison among these three methods,GPR method is obviously possessed ofthe most advantages,the least disadvantages and easiest to implement.According to GPR method and 18 cost items of unification of accounts,numirical examples are analyzed using empirical data in chapter 4. The primary focus of chapter 5 is differential pricing for theHighway Motor Carrier Industry.Zonal as well as special route differ-tial fare formulas are derived and evaluated in this chapter. In chapter 6,performences of all the motor carriers in Taiwan aremeatured and analyzed.The results can refer to subsidies on publictransit.Finally,this research provides specific conclusions and sug-gestions in chapter 7.