《工程机械》1982年第3期发表了《对编制工程机械台班大修费计算公式的探讨》。李登云同志在该文中对机械台班大修费的计算问题提出了一种新颖的计算公式(以后简称新公式),本着共同探讨的目的,我想谈一点不同的看法。在未涉及计算公式之前,我认为先谈一下在工程机械台班费中列有大修费一项的目的和内容,对我们来探讨计算公式是有益的,因为这是计算公式的前提和依据。机械设备在使用过程中,是要逐渐磨损变坏的,为了保证正常运转和延长使用寿命,必须进行各级保养和修理,其修理费用都要转入机械设备使用费的成本中去,即体现在机械台班机械设备维修费项。根据机械设备大修理的 “Construction Machinery” published in the third issue of 1982 “on the preparation of construction machinery engineering overhaul fee calculation formula discussion”. In his article, Comrade Li Dengyun proposed a novel calculation formula for the calculation of mechanical overhaul fees (hereinafter referred to as the new formula). I would like to talk about different opinions based on the purpose of joint exploration. Before involving the calculation formula, I think that the purpose and content of having an overhaul fee in the engineering machinery station class fee is first discussed. It is beneficial to us to discuss the calculation formula, because this is the premise and basis of the calculation formula. In the process of use, mechanical equipment is gradually worn out and deteriorated. In order to ensure normal operation and prolong service life, all levels of maintenance and repairs must be carried out. The cost of repairs must be transferred to the cost of the use of mechanical equipment. In the machinery and equipment classes mechanical equipment maintenance fee items. According to the overhaul of machinery and equipment