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Price regulation and cost accounting: the case of the Portuguese seaport sector António Martins Susana Jorge Patrícia Sá

The purpose of this paper is to illustrate how a stakeholder approach based on a case-study research was used to define a method to be applied across the Portuguese seaport administrations (SA) in order to justify the tariffs to be charged for a variety of services provided by these entities. Design/methodology/approach – The study involved both the Portuguese maritime transport regulator (IPTM) and the SA in the various stages that led to the proposition of a new method to be
applied in cost calculation and reporting. Acting as consultant-researchers, the authors have used a multiplicity of data sources (e.g. regulations, reports and interviews), while involving users and providers of information in the design of the proposed method.

Ketersediaan
#
IPC Corporate University Library ATC MG MAR p C.1
ATC1802772
Tersedia
Informasi Detail
Judul Seri
International Journal of Law and Management
No. Panggil
ATC MG MAR p
Penerbit
Portugal : Emerald Insight.,
Deskripsi Fisik
21 p .
Bahasa
English
ISBN/ISSN
08-2012-0030
Klasifikasi
MG
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
online resource
Edisi
Vol. 55 Iss 6 pp
Subjek
Portugal
Seaports
Efficiency Measurement of Seaports
Case study
Cost accounting
Price regulation
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait
Lampiran Berkas
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