A Study on the Cost Analysis for the Container Terminal Services based on ABC Approach

• 발행기관: 한국항해항만학회
• 저자명: Dong-Ha Ryu Ki-Myung Ahn Yeo-Sang Yoon
• 간행물 정보: 『한국항해항만학회지』제35권 제7호, 589~596쪽, 전체 8쪽
• 주제분류: 공학 > 해양공학
• 파일형태: PDF
• 발행일자: 2011.09.30

영문 초록

Terminal market has rapidly crashed and market rates have taken a sharp plunge. The substantial throughput decrease resulted from the world economic downturn has been a finishing blow to the terminal operators in Busan. Every terminal operator is taking cost saving as its first priority and accelerating structural reform and downsizing. Under the desperate situation, the need of effective cost analysis would be highly required to effectively control operation cost and to develop new services to satisfy the different needs of the customers. Furthermore, terminal operators could reduce unnecessary activities and concentrate their resource on the more cost-effective process through the operation cost analysis. In order to suggest a new framework of the cost control of container terminals, this paper seeks to analyze terminal costs based on ABC approach by processing actual data.

목차

Abstract

1. Introduction

2. Container Market Situation

3. Cost analysis on terminal services based on ABC approach

4. Conclusion

References

키워드

Cost Analysis Container Terminal Services Activity Based Costing Terminal cost Cost driving factors