At the beginning of the paper we analyzed the relative indexes of single loading and unloading machines in the container terminal and made it clear the main content of single machine costing namely depreciation of machine each month operation cost and maintenance cost .

论文首先通过对集装箱 码头装卸设备单机 成本相关指标进行分析，明确了单机 成本 核算的主要内容，包括设备月折旧费、运行成本和维修成本。