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

Other Revenues. Current and projected Profit and Rate of Return of each Cost Object and for all operation Mark-ups for each tariff modality (2nd and 3rd degree price discrimination) Fig. 3: Flowchart of a tariff review proposal. Vision 2 (phases) Other indicators to be used for the evaluation of the proposal are the following: Average Readjustment Index (ATI): percentage change in tariff collection, considering the previous moment. It's the user's vision; and Average Tariff Effect (ATE): percentage change in total collection, considering the previous moment. It is the port´s view. The boundary conditions for the model's operation are as follows: d) Extraordinary tariff reviews An extraordinary tariff review will adopt the same methodology used in the ordinary review. However, according to the doctrine, the projects for extraordinary tariff reviews must identify the causal link responsible for the imbalance. The instruction of requests for extraordinary tariff review shall inform the occurrence of an effective economic and financial imbalance, already manifested, or an economic and financial imbalance not yet manifested, if and only if the project considers an annual amortization of future investments in infrastructure to be covered by the tariff. In these cases, requests for additional tariff revenues to cover capital expenditures on future investments in port infrastructure must be linked to a physical-financial schedule, agreed upon with the Regulator. When considering the use of some level of third-party capital, the non-governmental bank institution should not be remunerated through an interest rate above that normally practiced by the market. The events giving rise to extraordinary review are (causal link): • Increase or decrease in capacity; • Exogenous variation of operating costs; • Change in legislation or regulation that impacts business; • Natural accidents and claims do not covered by insurance; • Legal taxes change, except income tax; • Strikes and riots. Table 4: Current Tariff Structure Tariff Group Cost objec t 1 Item Tariff Mode (incidence form) Charged modalit y 2 Ceiling price in A0 - Tpi (BRL) Average monthly demand in A0 Projected average monthly demand in A1 I Maritime Infrastructure 1 Fixed fee for waterway access of a vessel Yes 2,300.00 600 660 2 Per ton of cargo handled at the port Not 2.1 For long-haul operations Yes 38.00 166670 183337 2.2 For coastal or inland navigation operations Yes 55.00 100,002 110,002 II Berthing Infrastructure 1 To the main crib Not 1.1 Per linear meter of installation occupied by vessel, per hour or fraction, up to a limit of 24 hours. Yes 160.00 20000 22000 1.2 Per linear meter of installation occupied by vessel, per hour or fraction, after 24 hours. Yes 330.00 12000 13200 A Practical Tariff Methodology for Port Authorities © 2021 Global Journals 17 Global Journal of Management and Business Research Volume XXI Issue V Version I Year 2021 ( ) B i. Cost accounting and tariff groups: standardization of the tariff structure in similar groups related to the cost objects of regulatory accounting; ii. Reliable projection of demand for cargo handling: consideration of seasonality, cyclical patterns, likely entry and exit of competitors, new contracts; iii. Disclosure of a tariff cycle calendar to increase predictability to users: Creation of a regular reference period and deadlines for companies to present their tariff review and readjustment project. 1 According to Table 67 of the ANTAQ Manual of Accounting to Port Authorities, 2017 version. 2 Non-charged modalities are those that are at a higher hierarchy level than the subsequent ones. They have no price, just in the lowest level.