What voyage operating expenses are included in the shipping costing account?

Voyage operating expenses refer to the expenses that can be directly attributed to the voyage burden during the transportation and production of the ship. Voyage operating expenses are divided into the following detailed items, and relevant operating expenses are summarized:

1. Fuel cost refers to the total fuel cost consumed by the ship during navigation, loading and unloading, berthing and other operations.

2. Port fees refer to various expenses incurred by ships entering and leaving ports, waterways and berthing ports during the operation period, such as port fees, tonnage tax, water diversion fees, berthing fees, tugboat fees, waterway maintenance fees, oil booms fees, oil pollution treatment fees, shipping agency fees, canal fees, waterway fees, lighthouse fees, customs inspection fees, quarantine fees, immigration fees, etc.

3. Cargo expenses refer to the business expenses that a ship should bear when carrying goods, such as loading and unloading fees, port loading and unloading machinery fees, tally fees, cabin replacement fees, cabin sweeping fees, cabin washing fees, cabin inspection fees, cabin drying fees, dumping cabin fees, freight forwarding fees, cargo inspection fees, cargo insurance fees, etc.

4. Container freight refers to the business expenses that ships should bear when carrying containers, such as container handling fees, container yard fees, container freight agency fees, etc.

5. Transit fee refers to various expenses that should be borne by the ship when the goods carried by the ship arrive at the midway port and are transported to the destination by other modes of transportation, such as car pick-up fee, railway pick-up fee, water pick-up fee and barge fee. , but does not include the transit fees incurred when the ship of this enterprise is transported overseas by other transport enterprises.

6. Passenger transportation expenses refer to the business expenses incurred by the ship to transport passengers, such as the daily necessities of passenger living equipment, medical expenses of passengers, and passenger transportation agency fees.

7. Cushion cost refers to the cost of materials such as wood, cargo filter screen, anti-shake device and ventilator. The consumption of different types of goods loaded by a ship in the same cargo hold, such as the need to split tickets, buffer or prevent the goods from shaking and shifting, and the need for cargo ventilation.

8. Dispatching fee refers to the dispatching fee paid by the ship, port or agency with loading and unloading agreement to complete the loading and unloading operation ahead of schedule, and the income from the delay fee is deducted from the dispatching fee.

9. Accident losses refer to the expenses of accidents such as average, machine damage, cargo damage, cargo difference, fire, pollution, personal injury and death, etc. which occur in the process of ship operation and production, including direct losses such as rescue, compensation, repair, litigation and aftermath.

10. Other voyage operating expenses refer to other expenses that do not belong to the above expenses but should be borne directly by the voyage, such as fresh water expenses, communication and navigation expenses, transportation expenses, post and telecommunications expenses, cleaning expenses, hospitality expenses of foreign ports, voyage insurance, consular visas, agency fees, miscellaneous services, ice-breaking fees for navigation in ice areas, etc.

The data comes from the Internet.