船舶修理工作有保修期、保质量、省修费三个重要因素,修费是三个因素之一。就天津航道局第一疏浚公司修船费开支情况进行探讨。一、修费开支的上升趋势航道一公司拥有船舶九十多艘,其中挖泥船有十八艘,固定资产近3亿。每年提取纯修船费838万。修船费开支从81至86年统计,各年修理船舶艘数不同,各船修别不同,修费开支波动较大。为了做出定性的比较,对同类型船舶进行统计,如表一所示, Ship repair work has a warranty period, the quality of security, provincial three major repair costs, repair costs is one of three factors. Tianjin Shipway Bureau No. 1 dredging company repair costs to explore the situation. First, the upward trend in the cost of repairs Fairway a company has more than 90 ships, of which 18 dredgers, nearly 300 million fixed assets. Annual extraction of pure repair fee 8.38 million. The cost of repairing a ship has been calculated from 81 to 86. The number of repaired vessels varies from year to year, and the cost of repairs varies greatly due to the different sewer repairs. In order to make a qualitative comparison, the same type of ship statistics, as shown in Table 1,