Key factors influencing the efficiency and competitiveness of Brazilian public ports: The role of a costing system

This study aimed to analyze the key factors affecting the efficiency and competitiveness of Brazilian public ports and the potential contribution of a costing system to enhance them. To achieve this objective, a qualitative-exploratory study on Brazilian public ports was conducted. The research was operationalized through in-depth interviews with key stakeholders of the Brazilian port sector, who were intentionally selected based on their profiles and experience in the industry. The interviews were recorded, transcribed and submitted to content analysis procedures. The findings suggest two main complementary approaches to increase the efficiency and competitiveness of Brazilian public ports: sectoral and managerial. In the sectoral approach, three aspects must be considered: legal framework, planning and integration between governmental bodies. In the managerial approach, the results led to a recommendation toward the implementation of a costing system that integrates with other management tools and databases to generate strategic information supporting the decision-making process.