278.f期间费用的核算与控制探讨 外文原文

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1、AcrosssectionalanalysisofshipmaintenanceexpensesByGeorgeC.BitrosandManolisG.KavussanosAbstractThispaperintroducesaneconometricmodeltoexplainthedeterminantsofexpenditureinshipmaintenanceandrepair.Thedatareferto112vesselsofdifferenttypesthatoperatedin1999andwerecollectedfr

2、omtenGreekshipowningandmanagementcompanies.Onthemethodologicalplainthebestfunctionalformisobtainedwhenestimatingasemilog-linearmodel.Asexpectedfromtheory,theempiricalresultsshowthatmaintenanceexpenditureispositivelyrelatedtoutilization,age,andsize.Inadditiontheeffectofag

3、eisfoundtobestrongeronvesselsyoungerthan20years.Thismaybeduetothefactthatvesselslessthan20yearsoldcanbesoldmoreeasilyinthesecond-handmarket,whereasoldervesselshaveashorterlifetimeandarealsoconstrainedbysafetyregulations.Therefore,shipownersaremorereluctanttospendmoreonce

4、thevesselpassesits4thandespeciallyits5thspecialsurvey.Totracetheeffectofcompanypoliciesweincludedinthemodelcompanydummyvariables.Wefoundthatsucheffectsarepresentparticularlywhenstoresexpensesareestimatedseparately.Inturn,thissuggestedthatcompanypolicieshavestillsomecontr

5、olonmaintenanceexpenses.Anotherresultisthattheelasticitiesofmaintenanceexpenseswithrespecttoutilization,age,andsizeatleastin1999wereuniformlylessthanone,thusrevealingtheexistenceofsignificanteconomiesofscale.Andstillanotherresultisthatthetypeofship,theflag,theclassificat

6、ionandeventheyardwheremaintenancetakesplacearesignificantdeterminantsoftherespectiveoutlays.1.IntroductionShipowningandmanagementcompaniesarefacingnewpressuresandchallengesinprocuringaneffectiveandcostefficientmaintenanceschedule.Duringthe90’sanewstreamofregulationsandth

7、eincreasingactivityofStatePortAuthoritiesinensuringthatvisitingvesselssatisfytheirseaworthinesscertificateschangedtheperceptiononhowshipmaintenanceshouldbedealt.Indeed,thenewpolicytrendtowardseliminatingsubstandardshipsaimsatimprovingseaworthinessandatraisingthequalityan

8、dquantityaswellasthefrequencyofmaintenance.Overhauling,intermsofmajorsurveys,isnolongerperceivedtobethe