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

Werbung

 

Die Kosten

 

Die Geschäftsfelder in denen der Tankstellenunternehmer seine Einnahmen erzielt haben wir im vorherigen Beitrag dieser Reihe beleuchtet. Wo Licht ist das ist meist auch viel Schatten zu finden. Wenn man sich die Kostenstruktur einer gut absetzenden Tankstelle ansieht, erkennt man schnell, warum eine moderne Tankstelle durchaus mit einem mittelständischen Betrieb vergleichbar ist. Ins Detail:

 

Den größten Kostenfaktor an einer Tankstelle findet man meist bei den Mieten und Pachten und Leasinggebühren. Soweit die Tankstelle nicht im Eigentum des Tankstellenbetreibers steht,  richtet er monatlich seine Pachtzahlungen an die Tankstellengesellschaft als seinen Vertragspartner. Die Pachtformen sind innerhalb der verschiedenen Tankstellengesellschaften oft unterschiedlich ausgestaltet, entweder als umsatzabhängige Pacht, oder als Festpacht, oder als eine Mischung aus beidem. Die Pacht entrichtet der Tankstellenpächter für die Zurverfügungstellung der Tankstellenbaulichkeiten, insbesondere dem Shop, den Wasch- und Pflegehallen und den übrigen Räumlichkeiten wie Büro, Mannschaftsräume, sanitäre Einrichtungen usw. Die Tankstellenverbände beklagen, dass die markengebundenen Pächter von den Mineralölgesellschaften mit zu hohen Pachtzahlungsverpflichtungen belastet werden und fordern die Reduzierung der Pachten.

 

Nachdem an vielen Tankstellen die Shops inzwischen sowohl in der Dimensionierung als auch in der Ausgestaltung mit modernen Supermärkten vergleichbar sind, haben die Pachten, die dies Tankstellenbetreiber hierfür entrichten müssen, stattliche Größenordnungen angenommen. Die Anschaffungskosten der  hochmodernen Autowaschtechnik kann heutzutage kaum noch von den Tankstellenbetreibern allein geschultert werden, daher haben sich die Mineralölkonzerne Finanzierungsformen erdacht, mit denen sie ihre Vertragspächter an den Kosten beteiligen lassen, z. B. durch Pachterhebungen oder über die Leasingregelungen.

 

Die anderen Artikel dieser Reihe erreichen Sie hier: „Tankstellenbetreiber 

  

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