Tankstelle gestern und heute – Teil 16a: Die Tankstelle und das liebe Geld – Die Provisionen

Werbung

 

Liebe Leser,  wir alle als Steuerbürger sind mit „progressiven Einkommenstabellen“ vertraut. Eben genau die Tabellen, nach denen der Vater Staat Ihnen die Steuern berechnet. Die „Progression“ in diesen einkommensabhängigen Tabellen hat den unangenehmen Nebeneffekt, dass der Steuersatz steigt je höher das  zu versteuernde Einkommen ausfällt. Unsere Tankstellenpächter würden sich freuen, wenn ihre Provisionsstaffeln, nach denen sie ihre Kraftstoffabsätze mit den Tankstellenkonzernen abrechen, ebenfalls eine Progression enthalten würde.

 

Doch das Gegenteil ist der Fall – die Provisionstabellen vieler Mineralölfirmen weisen eine „Degression“ auf, d.h. je mehr Kraftstoff abgesetzt wird, desto niedriger lautet der Provisionssatz für den verkauften Liter Kraftstoff. Hier ein Modell einer Provisionsstaffel für Kraftstoffverkäufe, die es so in realiter definitiv nicht gibt, die Ihnen aber ein wenig die Philosophie der Provisionsgestaltung erläutern möge.

 

Absatzgruppen nach Jahresabsatz in Litern

Provisionshöhe je Liter in Cent

0

900.000

2,50

900.001

1.500.000

2,25

1.500.001

2.500.000

2,00

2.500.001

3.000.000

1,70

3.000.001

und darüber

1,40

 

Stellen wir uns eine Tankstelle vor, die im Jahr 4 Millionen Liter Kraftstoff absetzt. Die ersten  verkauften 900.000 Liter werden dem Tankstellenpächter mit 2,5 Cent/Liter vergütet, die nächsten 600.000 Liter mit 2,25 Cent/Liter, die nächsten 1.000.000 Liter nur noch mit  2,0 Cent/Liter usw. Auf eine Zeitschiene umgesetzt, bedeutet es für unseren Tankstellenbetreiber, dass er in der zweiten Hälfte eines Jahres nahezu nur noch  1,7 und schließlich 1,4 Cent an dem verkauften Liter Kraftstoff erlöst. Bitte noch einmal der Hinweis: Diese Zahlen sind rein fiktiv und spiegeln nicht die wirklichen Absatzgruppen und Provisionssätze wieder!

 

„Leistung soll sich wieder lohnen,“ heißt ein Parteiwahlspruch. Auf unseren fleißigen Stationär bezogen: Warum wird Leistung, d.h. Mehrabsatz nicht belohnt, sondern ins Gegenteil verkehrt und mit einem geringeren Provisionssatz belegt?  Mit den erhöhten Provisionseinnahmen, die innerhalb der unteren Absatzgruppen relevant sind,  sollen neben den variablen absatzabhängigen Kosten insbesondere die fixen Kosten abgedeckt werden, die dem Tankstellenpartner in jedem Fall unabhängig von seinen erzielten Absatzerfolgen entstehen, z.B. seine Beiträge an private Kranken- Renten- und Berufsunfähigkeitsversicherungen, Berufsverbänden, die Kosten für das „Dienstfahrzeug“, Lohnkosten für die Personal-Grundbesatzung, Energiekosten für die Beleuchtung usw. In den Endstufen der Vergütungsstaffel wird die Litervergütung deshalb um den  Fixkostenanteil gekürzt.

 

Nicht verschweigen möchte ich, dass die Verbände, die die Interessen der Tankstellenpächter vertreten, diese Sicht nicht zu teilen vermögen und deshalb schon seit Jahren die Abschaffung der Degression in den Pächterprovisionsstaffeln fordern. Mir lag es fern, mit diesem Artikel  für eine Meinung Partei zu ergreifen; denn hier sollte nur das System der Verkaufsvergütungen für Kraftstoffe an Tankstellen erläutert werden.

Bitte lesen Sie auch die anderen Folgen dieser kleinen Reihe "Tankstelle gestern und heute". 

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