Özet:

Container transportation, which can also be called as “industrialization of maritime transportation”, gained significant ground in the world trade by offering numerous technical and economic advantages, and accordingly the container terminals have grown up in importance. Increased competition between container terminals puts pressure on the ports to reduce costs and increase operational productivity. To have the right cost information constitutes a prerequisite for cost reduction. Time-Driven Activity Based Costing has been developed as an alternative system based on traditional Activity Based Costing methodology but a simpler and less costly method. It aims to maximize the accuracy of the cost estimates with minimum maintenance costs. The aim of this research is to determine the cost of production process at the container terminals by Time-Driven Activity Based Costing method and to evaluate the outcomes according to accuracy and applicability. For this purpose, an empirical study at TCDD İzmir Alsancak Port has been conducted.

Anahtar Kelimeler: