Cost management of port operator on the basis of relevant information

Svitlana Volodymyrivna Oneshko


Introduction. Modern transformation of economic systems is connected with the changes of interest in information. The information which is in conditions of rapid changes in economic processes determines the search of new approaches to manage expenses in order to identify measures to their reduction. Users of financial statements are interested in information that in the conditions of  rapid changes in economic processes is the most adequate and optimal one to use for rapid decision-making. Relevant information is the kind of such  information, which is based on relevant costs.

Analysis of research works and publications in the part of relevant costs has shown that the definition of the "relevant costs" is submitted by various scholars, and in most cases has only a theoretical aspect. Examples of relevant costs have the only direction and they are not suitable for practical use in the real enterprise. Of course, every company has its own list of relevant costs and expenses and also they are specific to each entity. So, there is a necessity for their determination, taking into account sectoral characteristics that are relevant to the process of decision-making.

The subject of the present paper contains theoretical and practical aspects of port operator cost management based on relevant information.

Purpose. The purpose of this article is to determine the nature of the relevant costs and develop practical recommendations for the formation of relevant information of port operator.

Method (methodology). The paper used general scientific and special methods that helped to solve problematic issues of selected issues of research. Systematic approach to the analysis of economic phenomena and processes, basic principles of analysis of national and foreign scholars as for the cost management and classification are the methodological foundations of research.

Results. Results of the research include recommendations for the port operator as for information and analytical support on the basis of relevant information. The proposed model of port operator cost management will ensure the formation of analytical expense reports for executives; increase the level of detail of information on costs and develop recommendations on pricing. Thus, for the port operator the chance to receive the results of effective selection costs of individual activities will increase and the process of making optimal management decisions will speed up.

Further research in this area should include the development of guidelines for port operators on reporting forms as for the formation of  the second level on the basis of relevant information.


relevant information; relevant costs; classification of expenses; management decisions; information and analytical support; port operator

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Science Works Journal "Ekonomichnyy analiz"

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