Oneshko S.

Odessa National Maritime University, Ukraine

Classification of costs of port operator

in the centers of responsibility

Restructuring requires port administrations, depending on the behavior in a competitive environment and breadth directly involved in port activities to formulate and solve the current problem that should be implemented with a view to ensuring the effective interaction between the private and the public sector.

Given the fact that the basic structure of the control port, their powers are defined by law and central government sector, UNCTAD also identified certain organizational elements that are run by the local harbor authorities, namely [1]: choice of organizational structure, development and implementation of administrative procedures, cost analysis and control budgets, structuring tariff, documentary support of border and customs procedures, data processing and telecommunications, collection, analysis and use of best management practices, staffing (personnel selection procedures, training programs) marketing and public relations.

In this situation, cost analysis can facilitate the choice of optimal design of port enterprises with several alternative projects. It is not always possible to prefer the project to increase production capacity for handling a particular type of cargo even in favorable conditions in the market, as it is usually performed at a certain limited resources. Maybe some port operators after the determination of costs and their analysis is more appropriate development in the direction of additional services at the port.

However, the complexity of business environment in the market of port services causes the need to improve the classification of expenses using different methods of collection and distribution. Classification recognized prerequisite of successful planning, accounting, analysis and effective cost management. Therefore, the general purpose of the classification of costs is to build an ordered structure of costs of port operator, without which is no possible effective maintenance of accounts and expenses attachment to a certain type of port products and services.

Attention is drawn to the fact that in practice limited to port operators accounting ignoring the potential for the economy of companies that are in managerial accounting. In particular, port operators focus on classification by type of expenditure, identifying costs and economic elements for items costing, limited accounting requirements.

The research showed that in order to improve management accounting in connection with structural changes which took place in the management of ports of Ukraine should add classification criteria for "centers of responsibility".

In the center of responsibility understand the integrity of local costs of the center, which is responsible for their level. Formation of responsibility centers carried out functional and territorial basis. In the first case, the costs are localized in specific functional areas of port activities (loading and unloading operations, logistical support, maintenance port mechanization, management, marketing activity in the port, research and development).

Territorial space costs and responsibility centers include organizational units port operator (handling area, repair and machine workshops, storages) that are separated spatially.

Based on the research in this paper the classification of responsibility centers that examples of cost centers and places of costs shown in table 1.

For responsibility centers composed cost estimates (planned costs) identifies the actual costs, for handling areas and calculated the cost per unit of port products and services. This allows you to control the use of resources. Herewith, important distribution costs attributable to each center's responsibility to direct and indirect, variable and fixed. The first type of distribution is essential to determine the cost of certain types of port’s products and services (calculation).

Direct costs attributable to the production centers of responsibility (local costs) and indirect - are formed in these centers and then distributed between different types of port products and services.

Table 1

Classification of costs by responsibility centers in port

Center of responsibility	Cost center	Examples include costs
Port products	cargo	petroleum, chemical, coal, ore (different types), chemical and mineral fertilizers, sugar, crops, forest, machinery, metals, freight containers, etc.
	manufacturing operations	ship, train, berthing (border), port transport, storage etc.
	Technology scheme	"ship-storage", "ship-train", "ship-transport", "ship-to-ship", "storage-storage ", etc.
Port services	Services cargo-owners	Storage cargoes, receiving and sending of cargoes, imported goods; sort cargoes by lot, brands, sizes, consignment groups; separation of cargoes; fastening, linking, packing and special fastening cargo; work on packaging; marking and remarking of cargoes; bulk cargoes in weight port; defrosting bulk cargoes in winter; port cargo transportation; passenger transportation by bus with the client application; forwarding clearance.
	Services ship-owners	safe entry of vessels in the waters; providing water and fuel bunkering, slick vessels; vessels energy supply; providing free berths for small vessels navigating repair, sludge and other needs; registration free practice of ships; issuing of sailing qualification; medical services; additional services related to mooring / unmooring and shifting of ships in port; services of tugs.
	Additional Services	port cargo transportation; passenger traffic port; communication services
Structural subdivisions	Main	handling complexes; port fleet; storages; port mechanization, etc.
	Auxiliary	motor depot; workshops; electrical equipment, etc.
	Servicing	recreational facilities; sports complex; canteens etc.
Responsible persons	Production	chief engineer; chief manager; chief mechanic, chief technologist, etc.
	Management	chief accountant; head of human resources; head of marketing
Hierarchy environment	Internal environment	loading and unloading operations; services (port logistics), etc.
	External environment	leases for use berth, cargo complex; information security; outsourcing.

The division of costs into variable and constant by the centers of responsibility (local costs) is important for the preparation of so-called flexible budgeting and evaluation. This distinction allows you to quickly determine cost estimates for different amounts of cargo and transfer plan costs on the actual amount of loading and unloading operations in the analysis and evaluation of individual loading complexes.

Classification of costs in managerial accounting is designed to help in solving its problems: current control of production costs for their places of origin in order to establish the causes of deviations and their perpetrators, the use of accounting information to make effective management decisions, forecasting and management costs.

REFERENCES

1. Review of maritime transport (2013), Report by the UNCTAD Secretariat [Online], available at: unctad.org/en/publicationslibrary/rmt2013_en.pdf.