Theoretical model for port tariff based on cost and managerial accounting and corporate finance

Modelo teórico de tarifa portuária baseado na contabilidade de custos e gerencial e nas finanças corporativas

The Brazilian port tariffs are still built on ad hoc base. As such, the work of the regulatory agency (Agência Nacional de Transportes Aquaviários, ANTAQ) becomes hard and, for instance, it is thorny to carry out a solid investment analysis. This paper suggests a theoretical model for port tariff determination. The model is grounded mainly on tenets of cost and management accounting and of corporate finance. The authors have assumed that the port has ERP (Enterprise Resource Planning) and statistics systems. The proposed model generates income over total costs. Hence, it is in line with the profitable port argument.


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  • Accession Number: 01492315
  • Record Type: Publication
  • Files: TRIS
  • Created Date: Aug 3 2013 10:11PM