Container Terminal Handling Equipment, Stand-alone Cost Accounting

Costing in port enterprise involves the calculation of operating expenses during its daily production and management. Cost of port enterprise is an important economic index in evaluating its management, and scientific costing is key to the port operation. In order to strengthen the management of cost, improve the economic benefit, in recent years, each port enterprise all over our country has adopted lots of cost management measures, such as: cost objective management, single ship costing, responsibility cost system and single loading and unloading machine costing. In the paper we did the research on costing of single machine of the container terminal under the real condition of the Xiamen International Container Terminal (XICT).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. We chose bridge crane and gantry crane as examples, collected the corresponding data and did the single machine costing according to the existing measure. We discovered that the existing costing measure is not completely consistent to the actual situation.In the interest of establishing more scientific costing measure, we did the correlation analysis between each index of single machine costing and the loading and unloading volume by means of SPSS. In light of the correlation coefficient we got, we found that the operation cost of both bridge crane and gantry crane as well as some of the maintenance cost, such as the steel wire cost, the tyre cost and repairing cost (including lubricating oil cost) is highly correlated with the loading and unloading volume of the machine. So we improved the original costing measure, calculating those costs that are correlated with the loading and unloading volume according to the actual work, which offered both theoretical and data support to the costing prediction model.Also with the help of SPSS, we did the regression analysis between each index of single machine costing and the loading and unloading volume on the basis of the results we got from the correlation analysis, established the prediction model, andtested the model fitting level and significance level. By the intending loading and unloading volume in the next month, we can predict the single machine cost and cost for each container with the prediction model, which can be instruction of the loading and unloading technics establishment, and reference for work assignment, configuration of each machine and cost ration budget.The single machine costing we researched in the paper provided the reference for standardization of use of the machine and its maintenance and management. During the analysis of data, we discovered existent problems in machine use and its management, and put forward some improvement advice in the production, which will be instructive to improve loading and unloading efficiency, lower cost, and bring better benefit to the port enterprises.