Costs of transport in a company and possiblities of their decreasing

The key subject of my thesis was costs of transport in a company. My goal was to analyze the way how a company set their price of transport as provided service. I tried to find the right height of costs of transport which would include all car costs and employee´s costs per hour in a company I chose on my own. Then I compared the correct costs of transport to the Value of Time. There is a huge amount of Value of Time studies available. The European approaches are more in line with congestion measurement and better transferable from one country to another as they reflect willingness-to-pay values rather than unit costs derived form macro-economic indicators. Finally the values of travel time saving proposed by the HEATCO project by country, mode, travel purpose and trip length. For comparison I used value of time recommended by institute HEATCO for business purposes. The result of my analysis showed that the company I chose doesn´t calculate the costs of transport in the correct way and the right height.So I suggest to change the way of calculating the price for transport from fix amount per kilometer to fix amount per hour. My solution would reflect the real costs of car, employee and time spent by travelling