第一层次认为现行分货种分操作过程装卸成本计算办法对装卸直接费用（人工费、机械费、工具费等）基本上查找了成本动因，是作业成本法思想的体现。
The cost factors have been checked out for basic direct loading & unloading fees , which include labor fees , machineries equipment fees and tool fees .
直接人工费