Article

Price regulation and cost accounting: the case of the Portuguese seaport sector

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Abstract
Purpose – 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.

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Ketersediaan

Informasi Detail

Judul Seri

Price regulation and cost accounting: the case of the Portuguese seaport sector

No. Panggil

ATC MG ANT a

Penerbit

Portugal : Emerald Insight., 2013

Deskripsi Fisik

21 halaman

Bahasa

English

ISBN/ISSN

-

Klasifikasi

ATC

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

online resource

Edisi

International Journal of Law and Management

Subjek

logistic Management
Strategic Management
Change Management

Info Detail Spesifik

21 Halaman

Pernyataan Tanggungjawab

Anto´nio Martins

Versi lain/terkait

Lampiran Berkas

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