Tariffs as a Tool for Successful Operation of Shipping Companies

Pomorsko brodarstvo je djelatnost koja posluje na turbulentnome, redovito, međunarodnom pomorskom tržištu, koje je dinamično i brzo promjenljivo jer je pod utjecajem brojnih ekonomskih, političkih, socijalnih, ekoloških i drugih čimbenika. Djelatnost koja postoji već stoljećima danas je sve strože regulirana i kontrolirana, i dostizanje uspješnoga ili čak optimalnog poslovanja zahtjevna je zadaća, koja iziskuje brojna znanja, spretnosti i iskustva. U doba kad postoje brojni brodari kojih je poslovanje dijelom, ali zasigurno ne u cijelosti, okarakterizirano stanjem na tržištu, pa iskaču oni uspješniji, oni koji znaju i u stanju su aplicirati različite tarife: proporcionalne, degresivne, progresivne ili preferencijalne, a da istodobno ne gube komitente, već da ih u jakoj konkurenciji dobivaju sve više i pri tome postižu sve veći profit. To, zapravo, znači da im utvrđene tarife istodobno pokrivaju sve interne i eksterne troškove poslovanja, a u njima postavljeni uvjeti štite brodara, i tako mu omogućavaju uspješno i profitabilno poslovanje. Brodar mora redovito komparirati planirano i ostvareno poslovanje kako bi pravodobno mogao reagirati na odstupanja. To čini na osnovi brojnih pokazatelja koje većinom izvlači iz osnovnih financijskih izvještaja, koji se dijele u tri glavne skupine. To su: pokazatelji uspješnosti, pokazatelji stabilnosti i pokazatelji aktivnosti. Za svaku djelatnost, pa tako i pomorsko brodarstvo, znaju se intervali prosječnih vrijednosti tih pokazatelja, pa oni brodarima mogu služiti kao orijentir s pomoću kojih analiziraju učinkovitost i uspješnost svojega poslovanja.Maritime transport is certainly an activity that acts in a complex, as by rule international environment, which is dynamic and unstable as affected by many economical, political, social, ecological and other factors. The activity which has been known for centuries is today increasingly ever strictly regulated and controlled, and attaining successful or optimal operation is a harsh effort demanding a lot of knowledge, skills and experience. In the period in which maritime sector is marked by huge number of ship operators whose operation is partially, but for sure not completely, characterized by the market situation, the ones who know how and can afford to apply different tariffs namely proportional, degressive, progressive or preferential tariffs are in better position as in such a way they keep their customers, furthermore they can attract new ones and all that in a way that profits are higher and the operation more successful. This means, in fact, that defined tariffs allow them to cover all the expenses while at the same time, already set up transportation conditions protect them. The ship owners are forced to control their business by comparing planned and realized operations and hence promptly react on deviations. This is done by calculating various indicators which are mainly deduced from basic financial reports and divided into three main groups: efficiency indicators, stability indicators and activity indicators. For each activity and therefore also for maritime transport sector the characteristic intervals for each values of the indicators are known and the ship owners can use them for orientation on the effectiveness and efficiency of their own management