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本文从分析铁路运输企业的成本管理入手， 阐述了 “形象” 成本的理论基础和实际作用， 由此建立了一套反映成本和效益的新指标， 从新的角度对铁路运输企业的成本进行管理和控制。
This article begins with the analysis of the cost management of railway transportation enterprises, elaborates the theoretical and practical functions of the “image” cost, and establishes a set of new indexes that reflect the cost and benefit. From a new perspective, the management of the cost of the railway transportation enterprises control.