本文主要从保证企业的效益目标,挖掘自身潜力、降低生产经营成本出发推行单船核算。对核算过程中涉及的电费、燃料、劳务费、租费等直接成本进行逐一探讨,并从实际工作中提取了大量的数字依据,为港口货源承揽部门提供准确的成本数据、优化装卸工艺、劳务改革提供依据等。 This article mainly from the assurance of the effectiveness of the enterprise objectives, tap their potential, reduce production and operating costs of the implementation of single-ship accounting. The direct costs involved in the accounting process, such as electricity, fuel, service fees and rent, are discussed one by one, and a large number of digital basis is extracted from the actual work to provide accurate data on the cost of the supply department of the port, optimize the loading and unloading process, and reform the labor service Provide basis and so on.