We may briefly assume that the car is for a company:

• A tool that facilitates the business activity and influences its efficiency. Company vehicle leasing is strictly connected with the employee's position. These are most often commercial tools that are mainly chosen on the basis of profitability and utility.
  
• An element of image, corporate culture that influences the company's prestige. In this case the choice of the vehicle is influenced not only by economic factors, but also by its brand, color, etc. The car is not only a tool then, but also a form of company promotion.     
• A motivational factor applied towards employees, which increases their feeling of "importance", is a symbol of social status and position in the inner hierarchy of the company. The vehicle increases the employee's work satisfaction without increasing his remuneration and influences the company's attractiveness during the recruiting process.

Regardless of the vehicle value for the company, the car fleet policy is not an easy task. It is connected not only with the "with the naked eye" noticeable costs (the costs of the vehicle, the costs of exploitation), but it also requires a lot of formal and administrative activity. The car policy, i.e. the procedures which define the rules of granting and utilization of the company car and the bureaucratic work, arouse strong reluctance of many fleet managers.