Προϋπολογισμός πλοίου και η επιρροή της εγκατάστασης scrubbers και της χρήσης μαζούτ χαμηλής περιεκτικότητας σε θείο (LSHFO)
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Keywords
Ναυτιλία ; Scrubbers ; Λογιστική ; Προϋπολογισμός ; Καύσιμα ; Λειτουργικά κόστηAbstract
This thesis focuses on ship operational expenses/costs (OPEX) and the use of scrubbers.
Firstly, important definitions, such as the definition of shipping company, of accounting, of the Greek accounting plan and others are being analyzed.
In continuation, the main accounts of the Greek Accounting plan are presented, which are related to the costs of the shipping company. Furthermore, the operating costs of the ship are being described and analyzed and their course from the year 2017 until the year 2020.
Finally, the types of scrubbers are being presented and explained briefly as well as the installation costs, along with the market share, which target group of the market prefers this type of technology and which are the reasons that lead to the choice of a specific type of scrubber.