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题名: An activity based costing model for liner shipping pricing management
作者: Eric Shin-Chan Ting;Chung-Jen Yen
贡献者: NTOU:Department of Transportation Science
國立臺灣海洋大學:運輸科學系
关键词: Liner shipping;Revenue management;Activity based costing (ABC);Pricing
日期: 2009-05-25
上传时间: 2011-10-20T08:37:25Z
出版者: International Forum on Shipping, Ports and Airports (IFSPA)
摘要: Abstract:Liner carriers have been conducting the incessant drive to cut costs through the deployment of larger ships. These post-Panamax ships have been deployed to east-west main trade routes, and many of similar type ships are under construction and delivered in a couple of years. The liner shipping industry with over capacity and lower price elasticity of demand is highly competitive with freight rates fluctuating wildly. In this competitive market, liner carriers could utilize revenue management systems to increase profits by using effective slot allocation and pricing. For the first step of pricing management, the variable costs of all origin-destination pairs and service combinations need to be accurately calculated to ensure the marginal contribution of each service. In this paper, a pricing decision support system is proposed and the all the variable cost items are included in the cost database. We applied the concept of bill of material (BOM) to build up the structure of service costs and an activity based costing model is proposed to identify the cost driven trigger of each variable cost item. Through this model, the variable cost of each shipment service can be calculated easily and accurately to support pricing decision making. We illustrate this model and database system with a case study of a Taiwan liner shipping company and the results show the applicability and better performances than the previous pricing decision used in practice.
關聯: 2009, pp.444-452
URI: http://ntour.ntou.edu.tw/handle/987654321/26602
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