基于时间驱动作业成本核算的集装箱码头差别定价策略  

Differential pricing strategy of container terminals based on time-driven activity-based costing

作　　者：俞佳奕 丁一 林国龙 YU Jiayi;DING Yi;LIN Guolong(Institute of Logistics Science & Engineering, Shanghai Maritime University, Shanghai 201306,China)

机构地区：[1]上海海事大学物流科学与工程研究院

出　　处：《上海海事大学学报》2019年第2期54-61,共8页Journal of Shanghai Maritime University

基　　金：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)

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。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.

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 

分 类 号：F550.66[经济管理—产业经济]