Application of ABC for the Cost Management in Container Terminal

A container terminal costs management model (CTCMM) based on the operational processes by the activities-based costing (ABC) principle is proposed. After the analysis of the costs of container terminal industry to discover the key cost drivers, and practice the CTCMM for an actual case study of yard activity in a CT then target at the key costs challenges for CT to recommend related measures for the cost management based on the daily operations.