货种装卸成本是指装卸某类货物过程中所有耗费的总和,它与传统的综合成本不同,综合成本总括地反映综合企业的经营成本情况,而货种成本只反映企业装卸某一类货物时的成本消耗,它能比较正确、及时地反映各类货种的装卸实际成本,反映装卸该类货物的效益,为企业经营管理、决策提供 Freight handling costs refers to the handling of certain types of goods in the process of all the sum of the cost, it is different from the traditional integrated costs, comprehensive costs collectively reflect the operating costs of the integrated enterprise, while the cost of goods reflects only the loading and unloading of certain types of goods It can accurately and promptly reflect the actual costs of loading and unloading various types of cargoes and reflects the efficiency of loading and unloading such cargoes and provides the enterprises with business management and decision-making