大型养路机械(以下简称大机)直接费用单机成本是衡量各工务机械段设备管理水平的重要经济指标。根据肃宁段大机设备运营实际,对大机设备直接费用单机成本核算问题进行了研究,结合历年直接成本列支数据,制定了大机设备直接费用单机核算定额标准,通过单机成本数据分析,找出了大机设备使用和管理过程中存在的一些共性问题,并提出了持续改进的意见。 Large-scale maintenance machinery (hereinafter referred to as the large machine) direct costs Single machine cost is a measure of the various mechanical equipment business management level of the important economic indicators. According to the actual operation of large equipment in Suning section, the direct cost accounting of large equipment is researched. Based on the data of direct costs in past years, the direct standard of direct cost of large equipment is established. According to the analysis of stand-alone cost data, Find out some common problems existing in the process of using and managing large machines, and put forward suggestions for continuous improvement.