Title :
Application of ABC for the Cost Management in Container Terminal
Author :
Luo, Jack Xunjie ; Ma, Zi ; Fan, Tiechen ; Yang, Jiemin ; Hu, Yanjun
Author_Institution :
Autom. Res. Center, Dalian Maritime Univ., Dalian, China
Abstract :
A container terminal costs management model (CTCMM) based on the operational processes by the activities-based costing (ABC) principle is proposed. After the analysis of the costs of container terminal industry to discover the key cost drivers, and practice the CTCMM for an actual case study of yard activity in a CT then target at the key costs challenges for CT to recommend related measures for the cost management based on the daily operations.
Keywords :
activity based costing; industrial economics; activities-based costing principle; container terminal costs management model; container terminal industry; key cost drivers; operational processes; Conference management; Containers; Costing; Costs; Engineering management; Industrial engineering; Information management; Innovation management; Logistics; Virtual colonoscopy; Activity-based costing (ABC); Container terminal (CT); Cost management; Operation;
Conference_Titel :
Information Management, Innovation Management and Industrial Engineering, 2009 International Conference on
Conference_Location :
Xi´an
Print_ISBN :
978-0-7695-3876-1
DOI :
10.1109/ICIII.2009.393
