作业成本法
容器(类型理论)
瓶颈
终端(电信)
计算机科学
成本动因
过程(计算)
运筹学
全部吸收成本法
资源(消歧)
风险分析(工程)
约束理论
运营管理
业务
电信
工程类
操作系统
嵌入式系统
营销
机械工程
计算机网络
作者
Yi Ding,Kaimin Chen,Xujun Wei,Yang Yang
标识
DOI:10.1016/j.ocecoaman.2021.106011
摘要
Cost-management systems play a significant role in the operations management of container terminal companies; however, in complex loading and discharging operations, traditional Activity-Based Costing (ABC) systems are costly and difficult to be built and maintained. A modified Time-Driven ABC method, considering all the procedures required to obtain the final product and estimating resource usage accordingly, has emerged in response to this challenge. This study provides terminal operators with an effective cost analysis tool using a time-driven ABC method to identify bottleneck in handling process and calculate the handling cost of cost objects. Also, this research uses a container vessel and ten shipping lines calling at Shanghai East Container Terminal as case studies, and presents a full cost analysis of the activities and their respective costs. This investigation provides insights into the causes of excessive logistics costs and highlights the benefits of applying Time-Driven ABC method in the container terminal industry, along with shortcomings and potential future research.
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