集装箱码头装卸作业成本分摊与折扣定价

Cost apportioning and discount pricing for container terminal handling operation

为实现集装箱码头装卸作业收益最大化,采用估时作业成本法将码头装卸作业成本分摊到客户对象(船公司)上,为后续研究收益最大化提供精确成本分摊信息.基于船公司成本分摊情况,构建带有惩罚费率的折扣机制,并利用粒子群算法对折扣价、惩罚费率、折扣点进行精确求解.以上海港某码头为例,通过求解模型得到:2015年10月的最佳折扣点为11 956 TEU,折扣价为413元/TEU,惩罚费率48元/TEU,码头在该项业务上收益增加180 771元.算例表明,该折扣机制有助于集装箱码头装卸作业实现收益最大化.

In order to achieve profit maximization of container terminals in handling operation,the timedriven activity-based costing method is adopted to apportion the cost of handling operation to shipping companies,which can provide accurate cost apportioning for the subsequent research on profit maximization. According to apportioned cost for shipping companies,the discount mechanism with the penalty rate is developed,and the particle swarm optimization algorithm is used to solve the discounted price,the penalty rate and the discount point. A terminal in Shanghai Port is taken as an example,and by solving the model,the results are the following： the best discount point is 11 956 TEU,the discounted price is413 CNY/TEU,the penalty rate is 48 CNY/TEU,and the income of the terminal increases 180 771 CNY in the handling operation in October 2015. The example shows that the discount mechanism is helpful to achieve the profit maximization of container terminals in handling operation.