محاسبة الأنشطة على أساس الوقت كأداة لتخطيط موارد محطات تداول الحاويات : دراسة حالة

Abstract EN

The maritime transport industry is one of the industries that support the Egyptian economy and support Egypt's seaborne foreign trade.

The majority of the transport sector receipts in the balance of payments came from Suez Canal fees, at 56% of the total transport sector receipts, which in turn constituted 62% .Of the total balance of payments receipts in 2016.

On the other hand, the majority of goods transported by sea through Egyptian ports came from containers or so-called containerships, where the containers accounted for 46% of the total cargo handled in 2014.

The rest of the proportion includes 40% of general goods,12% is dry casting, and only 2% is liquid casting, which confirms this importance and the role of the maritime transport industry, especially in the field of container handling in developing the Egyptian economy and in strengthening the transport sector in Egypt.

In spite of the importance of this industry in Egypt, the container handling companies of the public business sector suffer from a deficiency in the cost measurement system, as these companies do not follow any method for allocating indirect operating costs, even though that cost represents the largest proportion of the total operating cost.