Publisher : Korean Institute of Navigation and Port Research
DOI : 10.5394/KINPR.2011.35.7.589
Title & Authors
A Study on the Cost Analysis for the Container Terminal Services based on ABC Approach Ryu, Dong-Ha; Ahn, Ki-Myung; Yoon, Yeo-Sang;
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.
Cost Analysis;Container Terminal Services;Activity Based Costing;Terminal cost;Cost driving factors;
Han, K. H.(2006), "A Study on the Performance Effect of Process Management in Korean Shipping Companies", Paper for Degree of Doctor, Graduate school of Korea Maritime University, pp. 72-84.
Hur, Y. S. and Kim, Y. S.(2009), "Estimated on the Busan Economic Contribution of Container Cargo in Busan Unit(Won/TEU)", Journal of Navigation and Port Research, Vol. 33, No.3, p.212.
Kwon, Y. J. and Kim, H. W.(2002), "An Analysis of the Cost Structure of Railway Freight Industry in Korea, The Korean Society for Railway.
Lee, J. H.(2009), Yul-Seong Kim, Chang-Hoon Shin(2009), "A Study on Competition Structure among Domestic Container Ports", Journal of Navigation and Port Research, Vol. 33, No.1, p.97.
Rotch, W(1990). "Activity-Based Costing in Service Industries", Journal of Cost Management. Summer ,pp. 4-14.
Stikant Datar, Sunder Kekre, Tridas Mukhopadyay, and Eric Syaan, Overloaded Ocwegwsa(1991), "Activity- Based Cost Analsis of Material Handling in Cell Manufacturing", Journal of Operations Management, Vol, 10, No.1. Jan.