INTERMODAL FREIGHT TERMINALS : TERMINAL HANDLING COSTS
The main purpose of this paper is to identify the terminal handling cost structure. In particular, its aim is to investigate whether the Activity Based Costing (ABC) approach offers a better perspective for assessing and allocating the costs of freight terminals. In this framework, our objective is also to learn about the sales performance of mainly large container terminals. The specific problem addressed here is as follows: To what extent is the Activity Based Costing approach useful for terminal operators in order to be able to charge its customers a fair and cost-oriented price? The activities performed at an intermodal freight terminal -the topic of this paper- are focussed on handling (loading, discharging, and transhipping) and storage of containerised cargo. Supportive activities (e. g. administration, customs) are taken into account as well. The conclusion of this paper is that Activity Based Costing is a useful tool for both terminal operators and customers to provide more insight into terminal resource use: cost dividing and price charging can be executed more appropriately. Clearly, besides the terminal handling costs, other factors influence the price charged per container.
- 土木学会論文集 = Proceedings of JSCE
土木学会論文集 = Proceedings of JSCE 632, 1-16, 1999-10-20