컨테이너부두의 표준원가모델 구축 및 운영수지분석

Developing a Standard Costing Model for a Container Terminal and Their Profitability Analysis case study of with reference to PECT and GCT

This paper is concerned with developing a standard costing model based on the case study of PECT and GCT and analysing their profitability in order to improve operation efficiency and design business strategy. In doing so, the model can be a useful tool to analyze current calculation system of lease charge at the two terminals and to judge whether the level of lease charge currently applied to them is justifiable for their profitability. This paper also deals with break-even analysis of container terminal operating companies on the basis of the model and forecast of their profitability. On the top of that, it tries to look into the arguments and to suggest proposals for improving their profitability.