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Funciones de producción y costes y su aplicación al sector portuario. Una revisión de la literatura

Author

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  • Beatriz Tovar de la Fe

    (Universidad de Las Palmas de Gran Canaria; Facultad de Ciencias Eonómicas y Empresariales; Departamento de Análisis Económico Aplicado; C/ Saulo Torón s/n 35017 Las Palmas de G.C. España)

  • Sergio Jara-Díaz

    (Universidad de Chile; Facultad de Ciencias Físicas y Matemáticas; Departamento de Ingeniería Civil; Area Ingeniería de Transporte; C/ Blanco Encalada 2120 P/4, Casilla:228-3; Santiago de Chile; Chile)

  • Lourdes Trujillo Castellano

    (Universidad de Las Palmas de Gran Canaria; Facultad de Ciencias Eonómicas y Empresariales; Departamento de Análisis Económico Aplicado; C/ Saulo Torón s/n, 35017 Las Palmas de G.C. España)

Abstract

La industria portuaria se caracteriza por la gran diversidad de actividades que la componen. El sector público y el privado suelen convivir en esta industria de forma que el primero regula las actividades que las empresas privadas desarrollan en el ámbito portuario. De esta manera, cobra una especial relevancia el conocimiento exhaustivo de la estructura de costes de las empresas reguladas ya que permitiría al sector público adoptar medidas regulatorias adecuadas.Por otro lado, el carácter multiproductivo de la mayoría de las actividades portuarias es evidente dada la diversidad de productos que pasan por los puertos. En este trabajo se enfatiza que el enfoque multiproductivo es el adecuado para el análisis de la industria portuaria. También se revisa la literatura que hace referencia a la estructura de costes de las empresas portuarias. Destaca la escasez de trabajos que sobre la estructura de coste existen en el sector, sobre todo cuando se refieren a actividades tan importantes como la manipulación de mercancías.

Suggested Citation

  • Beatriz Tovar de la Fe & Sergio Jara-Díaz & Lourdes Trujillo Castellano, 2004. "Funciones de producción y costes y su aplicación al sector portuario. Una revisión de la literatura," Documentos de trabajo conjunto ULL-ULPGC 2004-06, Facultad de Ciencias Económicas de la ULPGC.
    • Handle: RePEc:can:series:2004-06
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    References listed on IDEAS

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    1. Castro Pérez, Candelaria & Calvo Cruz, Mercedes & Granado Suárez, Sonia, 2008. "La junta de obras de los puertos: aspectos económicos, financieros y contables de su normativa reguladora. Una aplicación a la junta de obras del Puerto de la Luz y Las Palmas (Islas Canarias) a travé," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 8, pages 3-36, June.
    2. Alberto Rodrigo González & Nicoletta González-Cancelas & Beatriz Molina Serrano & Alberto Camarero Orive, 2020. "Preparation of a Smart Port Indicator and Calculation of a Ranking for the Spanish Port System," Logistics, MDPI, vol. 4(2), pages 1-22, May.

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