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

fraction, up to a limit of 48 hours. 1.2 Per linear meter occupied by vessel, per hour or fraction, after 48 hours. Yes 12000 3,960,000.00 47,520, 000 14.25 Annual Tariff Revenue - RAT A0k [BRL] 244,482,840.00 Other Operating Revenues - DMA A0k [BRL] 61,120,710.00 Operating Revenues - RO A0k [BRL] = RAT + DMA 305,603,550.00 Non-Operating Revenue - RNOV A0k [BRL] 6,112,071.00 Verified Annual Revenue - RAV A0k [BRL] = RO + RNOV 311,715,621.00 Step 3: Dispersion of Operating Income Group Cost object Item Tariff Modality (incidence form) Char ged Annual Net Revenue of the A0i Group - RLi [BRL] Annual Operating Cost of Group j - COji [BRL] Group Contribution Semi-Gross Margin - MSBC A0ij [BRL] Annual Administrative Expenses of the group – DAi [BRL] Annual Operating Profit of the Group – LOj A0j [BRL] I / Maritime Infrastructure 1 Fixed fee for waterway access of a vessel Yes 135,967,63 5.30 138,300,0 00 - 2,332,364.70 44,881,200 - 47,213,564. 70 two Variable tariff, by the deadweight tonnage of the vessel Not 2.1 For long-haul operations Yes 2.2 For coastal or inland navigation operations Yes II / Berthing Infrastructure 1 To the main berth Not 73,676,400. 00 59,700,00 0 13,976,400 11,278,800 2,697,600 1.1 Per linear meter occupied by vessel, per hour or fraction, up to a limit of 48 hours. Yes 1.2 Per linear meter occupied by vessel, per hour or fraction, after 48 hours. Yes 11,644,035.30 56,160,000.00 Total Annual Operating Profit of the structure - OP A0k [BRL] -44,515,964.70 Annual Operating Profit of the structure - OP, in relation to Gross Tariff Revenue - RAT [%] -18.21 The Operating Profit of -18.21%, as shown in Table 7 in Step 3, proves the unbalance in the current tariff structure. Then, in the Output phase, assuming, in our hypothetical case, a 10% growth in costs and expenses for the subsequent period and promoting a Scenario in which the tariff is equal to the average cost (P = Cme = Total Cost / Average Demand), redoing all the calculations in the previous table, the Operating Profit (IRR) would be would be nullified, and the final result will be a Balanced Situation, with the following prices-cap (Table 8): A Practical Tariff Methodology for Port Authorities © 2021 Global Journals 21 Global Journal of Management and Business Research Volume XXI Issue V Version I Year 2021 ( ) B