Global Journal of Management and Business Research, B: Economics and Commerce, Volume 21 Issue 5

After analysis of scenarios, the current Tariff Structure and the proposed Tariff Structure will be characterized in one of the following situations: Balanced or Unbalanced. It will be considered Balanced, in general, the Tariff Structure k that provides a total Operating Profit equal to or greater than zero for the next twelve months. In this model, the Operating Profit level replaces the rate of return concept. The scenarios indicate that the port tariff will have a ceiling price based on the composition of three dimensions: cost (expenses to deliver the product), performance (level of capacity and productivity) and value (marginal utility or consumer elasticity). The model can be described in the following flowchart (Figures 2 and 3). Fig. 2: Flowchart of a tariff review proposal. Vision 1 (tasks) IMPUT ⇒ PROCESS ⇒ OUTPUT Date of last review Analysis of current unbalance level Ceiling price of each tariff modality (new tariff) Current and future Tariff Structure (groups, modalities, ceiling price, exemptions and rules) Fixed, Variable, Direct and Indirect Costs. Administrative costs. Current and projected Apportionment Percentages. Cost Drivers Contribution Margin of each Tariff Group Investments to expand infrastructure Generation of future scenarios, at a new equilibrium level Sales (current average demand and in the next 36 months) A Practical Tariff Methodology for Port Authorities © 2021 Global Journals 16 Global Journal of Management and Business Research Volume XXI Issue V Version I Year 2021 ( ) B Tariff Review Basic Flow 1 - Inform current tariff structure, to be revised (prior period); 2 - Define the proposed structure, highlighting the inclusions and exclusions (subsequent period); 3 - Inform market data (average monthly movement in the last 36 months and average monthly demand projected for 36 months ahead), for each tariff modality. Also inform the installed capacity, to assess the utilization factor (the higher, the higher the productivity); 4 - Inform the values of the Income Statement accounts for the last 36 months, that is, Operating Revenues, Alternative Revenues and Financial Revenues Costs (Direct by Tariff Group, and Indirect) and Expenses, including Financial Expenses; 5 - Report: A. For the previous period, the apportionment percentages in indirect costing and administrative expenses, aiming at the allocation of these costs in each Tariff Group (full absorption method); B. For the preceding and subsequent period, the internal weights of the items that make up the efficient operating costs in each Tariff Group, that is, drivers that represent the loading and distribution of expenses in each tariff modality in relation to the expenses appropriated for the respective tariff group ; C. For the subsequent period: a. The increase in average production costs, monthly direct and indirect, and other monthly expenses, appropriated by tariff group, in average monthly terms (the higher the increase, the lower the productivity); b. The amount of investments in capital goods, in annual installments to be amortized; c. Forecasting alternative revenues and installments from other sources, including non-operating revenues, in average monthly terms; 6 - Compose all the data and simulate the price-ceiling scenarios, comparing the current scenario with the scenarios of the subsequent period, observing the particularity of each scenario regarding commercial strategy, contribution margin and the expected level of return (operating profit) ; 7 - Choose the favorite scenario and send it for analysis by ANTAQ.