船舶营运经济性

运输成本

The principal parameters to be considered in any marine transport system are:

1. Cargo payload 11. Other daily running costs

2. Ship cost 12. Bunkering pattern

3. Speed 13. Fuel price

4. Fuel consumption at sea and in ports 14. Port charges

5. Round trip distance 15. Freight rate

6. Cargo handling rate 16. Cargo handling charges

7. Number of ports of call 17. Discount rate

8. Service days per year 18. Depreciation policies

9. Ship's life 19. Credit facilities

10. Crew costs 20. Subsidies

21. Escalation of costs and freights.

Although the list of parameters to be established for alternative designs apparently only shows a few directly related to technical characteristics, in practice, a full process of naval architecture design is required to establish them, for example, calculation of cargo payload or fuel consumption requires as a minimum the establishment of basic data such as length, breadth, draft, depth, speed, hull form coefficients, power and type of machinery, dead weight and capacity.

折旧

Depreciation

The depreciation is not an actual cost or expenditure of cash, but a book transaction used for both tax and for accounting purposes. It is used to assess the profit available for shareholders after applying a rate on fixed assets that maintains capital intact in money terms at the end of economic life

Types of Depreciation:

1. Straight Line Depreciation: In which the capital is divided into equal parts according to the number of years assigned for the project life (N).

Annual Depreciation = (P – S) / N

P is the capital; S is the disposal value or resale value

2. Declining Balance Depreciation: In which the annual allowance is made equal to a Percentage (R) of the residual value of the capital each year.

1st Year allowance = R x P

2nd Year allowance = R (1- R) P

Nth Year allowance = R (1- R) N-1 x P

Residual Value (S) after N years = (1 – R) N x P

The Declining Balance R = 1 – (S/P) 1/N

3. Sum of the Years Digit Depreciation: In which the capital is allowed to be consumed in a progressively dec reased percentage depending on the remaining years of project’s life:

Annual allowance = [(Remaining Years + 1) / Sum of the years] (P-S)

4. Free Depreciation: In which the capital is allowed to be consumed as much as the return permits, in other words , writing the project off as fast as the difference between revenues and expenses permits and extinguishing all liability for tax until the full consumption of the capital .

船速的选择