Full cost model for sea freight companies: Case Application

Abstract

This paper is an exposition of results of the study for a shipping company in the period 2007/2008. They have to present the main lines of work, whose main objective was to design a rational system of costs in a shipping company that provides the information necessary for the proper allocation of costs. The choice has been primarily qualitative methodology. All phases of the project is structured around two objectives: firstly, the analysis from a theoretical and applied the explanatory factors and the effects associated with trade between the countries of scale navigation, belonging to the very case in question and their respective areas of influence. We have worked in operational costs, financial and with adequate exposure and treatment of unused capacity on a standard of efficiency previously defined by the organization. Companies from this sector have a great proportion of fixed costs, some of which are fixed in relation to travel and others are fixed at the level of total business, so that an inadequate treatment of these costs could lead to wrong decisions.