MANAGEMENT ACCOUNTING IN THE HARBOR SYSTEM OF THE SPANISH STATE AUTHORITY: CASE STUDY OF THE PORT AUTHORITY OF VALENCIA

Abstract

Based on a qualitative, positivist and interpretive methodology, through the case study method, the objective of the present work was to present the strategic management of harbor costs in a Spanish Port, and by doing so demonstrating that if the level of efficiency level is established with clear attainable objectives, both short term and long term, notable improvements in decision making have taken place, as a result of opportune and trustworthy accounting information and strategic management. Thus is seen the qualitative and quantitative leap that accounting has given to the management of the Port Authority of Valencia (APV). Fortunately, this accounting has been revised in recent years and has been adapted as a tool for management and decision making. An initial prototype of the model for calculation of costs has been designed, with the purpose of improving management information in order to cover the shortcomings of using financial accounting as the only instrument of management; of improving data on costs for use in strategic planning, and for making available framework of common management of costs for all Harbor Authorities AAPP) of the Port System of the Spanish State Authorities (SPTE)( las Autoridades Portuarias (AAPP) del Sistema Portuario de Titularidad Estatal (SPTE) español). In this manner, evolution of the Financial Economic Direction of the APV also functions like an internal consultant within the organization itself. Keywords: Cost accounting. Management accounting. Integral control panel. State harbor system authority. Port Authority of Valencia.