At first this thesis focuses on the rail freight transport in Europe in general. Over the past couple of decades its share in the modal split has decreased for the benefit of the road transport. Some of the reasons are, besides the big advantages of the road transport system, the decrease of goods important to the rail freight and the retreat of the railroad infrastructure. Especially in Europe big issues concerning the interoperability of the railways like different electricity and security systems, track gauges, and language barriers are added to the problems concerning the rail freight transport. The single wagonloads are a particularly diminishing sector and already do not play a significant part in the freight transport, in some European countries, any more today. Part of the solution for the problem might be the use of standardized ISO containers, especially as a part of the combined transport. Those transports of containers are, making up an exception in the rail freight transport, rapidly increasing their share. Additional measures are for example the foundation of the Rail Net Europe and the implementation of Trans-European Transport Networks through the European Union, to reduce barriers concerning the rail freight transport. The liberalization of the transport sector is meant to create an additional inducement for the former state railway companies, to restructure themselves and increase their efficiency. It also should give private rail transport companies the chance to enter the market. This growing Europeanization in addition with the more competitive environment increases the pressure put on the former federal railway companies. Therefore today the consistent use of business management tools is inevitable. In order to survive in the transport sector in the long run financially, services have to be offered for prices that include sufficient profits on top of the full costs resulting from the specific shipping order. For the calculation of costs concerning commercial road vehicles, specific calculation systems are used in conveyance companies. Using a similar approach and based on the classical method of cost accounting, a calculation tool for the transport costs resulting from the container shipment via unit trains, is shaped in the course of this thesis. Applying the developed calculation tool on a case study, in step with actual practice, allows the determination of the individual cost components and eventually the total expenses emerging from the specific shipping order. When comparing the calculated data with values from other case studies, it is important to keep in mind, that the single components, which make up the total cost, are influenced by a number of different elements. Especially the chosen route can make a big difference, because charges for using the railway tracks vary strongly amongst different providers. The costs concerning employees also depend heavily on the examined country.