The Brazilian portuary tariffs are still built on ad hoc base. As such, the work of the regulatory agency (Agência Nacional de Transportes Aquaviários, ANTAQ) becomes hard and, for instance, it is thorny to carry out a solid investment analysis. This paper suggests a theoretical model for portuary tariff determination. The model is grounded mainly on tenets of cost and management accounting and of corporate finance. We have assumed that the port has ERP (Enterprise Resource Planning) and statistics systems. The proposed model generates income over total costs. Hence, it is in row with the profitable port argument.
theoretical port pricing model; cost and managerial accounting; corporate finance; profitability