我国远洋运输事业近年亦已向“班轮化”和“船 舶专用化”发展。如果能将实施“班轮化”前后各航线 成本作一次经济分析,可以预期,将对有效利用国家 投资、提高远洋运输经济效益有莫大裨益。 核算航线成本,在实务上还要解决以下两个问 题。 一是航线成本必须以航次成本为基础。 In recent years, China’s ocean shipping industry has also been developed into “liner” and “ship-specific” development. If we can make an economic analysis of the cost of each route before and after the implementation of “linerization”, we can expect that it will be of great benefit to the effective utilization of national investment and enhancement of the economic benefits of ocean shipping. Accounting route costs, in practice, but also to solve the following two issues. First, route costs must be based on voyage costs.