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АНАЛІЗ ПРОЕКТУ МЕТОДИКИ РОЗРАХУНКУ СТАВОК ПОРТОВИХ ЗБОРІВ, ЯКІ СПРАВЛЯЮТЬСЯ У МОРСЬКИХ ПОРТАХ УКРАІНИ.
- Source :
- Economics: Time Realities; 2021, Issue 4, p91-97, 7p
- Publication Year :
- 2021
-
Abstract
- The articleis considers the version of the method of calculating the port dues, proposed by the Cabinet of Ministers of Ukraine. The compliance of the current methodology with the modern requirements of a free market economy is analyzed, the main weaknesses are noted. The analysis was performed in accordance with the main methodologies of accounting the port fees and charges. A comparison of the level of port dues of Ukrainian and foreign ports of the Black Sea is given, the proportion of the regulated share of dues and the one determined on a market basis is compared. The share of the port component in the expenses of sea transportation chain is determined. The weaknesses of the draft methodology are highlighted, the directions of its improvement are pointed. [ABSTRACT FROM AUTHOR]
- Subjects :
- MARITIME shipping
CAPITALISM
FREE enterprise
CABINET officers
ACCOUNTING methods
Subjects
Details
- Language :
- Ukrainian
- ISSN :
- 22262172
- Issue :
- 4
- Database :
- Complementary Index
- Journal :
- Economics: Time Realities
- Publication Type :
- Academic Journal
- Accession number :
- 157080169
- Full Text :
- https://doi.org/10.5281/zenodo.6537434