TRADITIONAL COSTING AND ACTIVITY BASED COSTING IN PORT BUSINESSES: AN APPLICATION
Journal Title: Denizcilik Fakültesi Dergisi - Year 2016, Vol 8, Issue 0
Abstract
of globalization in today's world. These changes confront businesses with the obligation of using more realistic calculation of the operating cost of the goods or services produced. Due to the inability of traditional costing methods in satisfying the needs of businesses, enterprises have begun to seek for new goods and/or service cost calculation methods. Activity Based Costing (ABC) system has come out as a result of these searches. In this study, the port costing business which has an important role on service businesses has been reviewed and port operating costs have been compared in terms of traditional and ABC system. As a result of the comparison, it has been curtained that unit cost calculated by ABC is different from those which were calculated according to the traditional cost methods. The purpose of this study is to put out the feasibility of the ABC on operating a port and to reveal how to provide more reliable and accurate ways to obtain business costing information by analysing the differences from traditional cost methods. As a result, it has been seen in this study that thanks to ABC system, port business provides to obtain more realistic costs during service process by using multiple distribution keys and provides reduced costs by eliminating unnecessary steps in the process.
Authors and Affiliations
Resat Karcıoglu
Keywords
Related Articles
- EP ID EP300217
- DOI 10.18613/deudfd.43801
- Views 77
- Downloads 0
SHIP PURCHASING FROM THE USA AND THE ACTIVITIES OF THE ZINCIRKIRAN COMMISSION AFTER WORLD WAR II
During the Second World War, Turkey was deprived of strengthening its commercial shipping through purchasing ships abroad. However, after the war, it became possible to purchase ships from Europe and the USA. For this pu...
A FIELD STUDY ON FAMILY-WORK AND WORKFAMILY CONFLICTS OF SEAFARERS
Conflict between work and family domains is a result of conflicts between the role requirements of various roles employees assume. The aim of this study is to determine the work-family and work conflicts of seafarers. A...
THE EFFECTS OF NETWORK ORGANIZATIONS ON THE MARKETING PERFORMANCE OF LOGISTICS SERVICE PROVIDERS: CASE STUDY
Following the effects of globalization on businesses and supply chain advancements, the logistics service providers that serve these businesses and supply chains have developed network organizations to enable them to off...
THE RELATIONSHIP BETWEEN SHIP BRIDGE AUTOMATION SYSTEMS AND THE LEVEL OF SITUATIONAL AWARENESS OF MARINE PILOTS AND SHIP MASTERS
The maritime industry is seeking for support from new technologies for managing ships, intended for reduction and compensation of human factor in marine accidents. Marine accident investigations have indicated that the a...
A DOCUMENTARY REVIEW OF REGIONAL TRANSPORTATION AND LOGISTICS PROBLEM: CASE OF MERSİN
It is important to determine the impacts of applied national and local policies of foreign trade, logistics, and transportation from the viewpoint of practicing successive policies much more to the point. Having this per...