基于时间驱动作业成本核算的集装箱码头差别定价策略
2019-07-21俞佳奕丁一林国龙
俞佳奕 丁一 林国龙



摘要:为更科学地制定集装箱码头装卸价格标准,在大量港口码头营运数据的基础上,利用时间驱动作业成本法核算成本,制定针对单船作业箱量的差别定价策略:在港口繁忙的月份,对作业箱量特别少的船多收费,以此鼓励船公司增加作业箱量,使码头从规模效应中受益。利用豪泰林模型和价格需求模型综合量化港口码头价格提升所导致的市场份额的损失。通过MATLAB平台求得最优差别定价点。以上海港某集装箱码头为例进行研究,结果表明:在繁忙月份可对单船作业箱量小于227 TEU的集装箱船提升装卸价格,码头可增收3 562.5万元。
关键词:时间驱动作业成本法; 码头作业; 差别定价; 豪泰林模型; 集装箱量
中图分类号:F550.66
文献标志码:A
收稿日期:2018-03-14
修回日期:2018-05-18
基金项目:国家自然科学基金 (71471110);上海市科学技术委员会创新项目(16040501500);上海市科技创新行动计划社会发展领域项目(16DZ1201402)
作者简介:
俞佳奕(1994—),男,上海人,硕士研究生,研究方向为港口运作优化,(E-mail)2253943836@qq.com;
丁一(1980—),男,上海人,讲师,博士,研究方向为港口运作优化,(E-mail)641597629@qq.com;
林国龙(1951—),男,浙江象山人,教授,博导,研究方向为国际航运、物流与供应链管理,(E-mail)linglzm@163.com
Abstract:In order to make the standard of handling price of container terminals more scientifically, based on a large amount of data of port terminal operation, the differential pricing strategy aiming at the number of single ship containers to be handled is formulated using the time-driven activity-based costing:in the peak month of ports, the extra charge is charged for the ship where the number of containers to be handled is small, so as to encourage shipping companies to increase the number of containers to be handled and make terminals benefit from the scale effect. The loss of market share caused by port terminals price increase is quantified by Hotelling model and the price-demand model. The optimal differential pricing point is obtained by MATLAB platform. Taking a container terminal in Shanghai Port as an example, the results show that, the handling price can be increased for container ships with less than 227 TEU to be handled in the peak months, and the terminal can gain a growth of 35.625 million yuan.
Key words:time-driven activity-based costing; terminal operation; differential pricing; Hotelling model; container quantity
0 引 言
作為国际贸易运输体系的枢纽和对外交流的窗口,集装箱港口在各个方面发挥着越来越重要的作用。然而,受各种内外因素的影响,港口收费起伏不定。[1]客户在支付相关费用时表现出极强的支付能力和适应能力,而港口方面则显得比较被动、呆板和迟钝。尽管政府部门对港口码头费率有统一的规定,但实际上在很多时候港口码头采取的是与客户协商的议价方式。……
