A Hybrid Conceptual Framework for Activity-Based Costing in Port Administrations

The increasing operational complexity of port authorities, combined with their high capital intensity and the strategic importance of these infrastructures within global logistics chains, requires costing systems capable of accurately representing cost formation and allocation. In this context, this study proposes a hybrid conceptual framework for activity-based costing in port administrations, integrating direct cost allocation, activity-based cost assignment, and the redistribution of support area costs within a unified analytical structure. The model is grounded in contingency theory and stakeholder theory, enabling the alignment of costing system design with organisational specificities while also addressing requirements of transparency, accountability, and decision support. The proposed operationalisation follows a sequential approach that links resources, activities, and cost objects through cost drivers and activity drivers. From a theoretical perspective, the study contributes to the management accounting literature by proposing a hybrid framework adapted to the port context. From a practical perspective, the model can support pricing decisions, cost control, and resource allocation by offering a more comprehensive representation of total cost formation in port environments.