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

Ryu, Dong-Ha; Ahn, Ki-Myung; Yoon, Yeo-Sang

doi:10.5394/kinpr.2011.35.7.589

Abstract ▼ AI-Helper

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 accelera...

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.

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문제 정의

Defining key activities is the most important point of this study because the approach and the result of the study could vary with what factors we consider as a raw material to produce invisible products in the terminal industry. This paper recognizes the activity of major equipment as a cost factor and allocates total cost to the key activities. Q/C(Quay Crane), RTGC(Yard Crane) and Y/T(Yard Truck) are major equipment in the terminal and this paper actually counted all their activities used to produce service products forementioned.
This study allocates overhead labor cost to the key activities based on the ratio of direct labor cost.
The key point of the study is that this paper regarded the activities of major equipment such as Quay Crane, Rubber Tire Gantry Crane and Yard Tractor as a raw material which is necessary to produce aforementioned products. The result or process of the cost analysis could be different depending on what factors we choose as key activities because all costs will be eventually allocated to the key activities to calculate production cost.

제안 방법

This study tried to recognize the importance of cost analysis on the terminal services and suggested ABC approach to analyze the cost. This kind of cost analysis could offer a fresh perspective on the container terminal services and activities.
This chapter reviews the terminal cost and classifies the cost items to allocate the cost to the key activities by using five months of actual cost.

대상 데이터

This study seeks to suggest a useful and practicable approach for cost analysis and performed cost analysis based on the operation data and detailed cost items of the 'H terminal' in Busan based on the five months' sample data.

이론/모형

This paper tried to treat invisible terminal services as a tangible product and calculated production cost based on ABC approach. At first stage, this paper defined terminal service products as Local, Internal TS, Inter terminal TS, Hatch Cover, 1 time Shifting (Cell to Cell) and 2 times Shifting (cell-Dock-Cell).

성능/효과

In conclusion, it was at least verified that total terminal costs can be allocated into service products based on this ABC approach.

후속연구

Third, this analysis could help terminal operators to pursue productivity improvement and enhance operation efficiency through the cost effective activity.
Though leaving much to be desired, this study just puts more significance on attempting to link ABC approach with terminal cost analysis based on actual data for the first time and hopes more research to be done to compensate the defect of the study and to bring progress in this area.

참고문헌 (6)

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.

원문보기 상세보기
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.

원문보기 상세보기
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.

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