A novel cost-management system for container terminals using a time-driven Activity-Based Costing approach

Cost-management systems play a significant role in the operations management of container terminal companies; however, complex loading and discharging operations, traditional Activity-Based Costing (ABC) are costly difficult to be built maintained. A modified Time-Driven ABC method, considering all procedures required obtain final product estimating resource usage accordingly, has emerged response this challenge. This study provides operators with an effective cost analysis tool using time-driven method identify bottleneck handling process calculate objects. Also, research uses vessel ten shipping lines calling at Shanghai East Container Terminal as case studies, presents full activities their respective costs. investigation insights into causes excessive logistics costs highlights benefits applying industry, along shortcomings potential future research.