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现阶段,我国的铁路运输快速发展,在铁路运输企业中,工务系统占有十分重要的地位,并发挥着至关重要的作用。在铁路运输成本中,成本支出是十分重要的内容之一,在总支出成本的大约七分之一。近年来,我国铁路企业的经营管理模式以及体制逐渐发生变化,加强铁路工务系统的成本管理是当前铁路运输企业所要解决的重要问题。本文就铁路工务系统的成本管理情况进行分析,探究成本管理的有效措施,为实现铁路企业的成本控制提出合理化建议。
At this stage, the rapid development of China’s railway transport, rail transport enterprises, the public works system occupies a very important position, and plays a vital role. Costs are one of the most important parts of railway transportation costs, accounting for about one-seventh of the total cost of expenditure. In recent years, the management mode and system of China’s railway enterprises have gradually changed. Strengthening the cost management of the railway public works system is an important issue to be solved by the current railway transport enterprises. This article analyzes the cost management of railway public works system, explores the effective measures of cost management and puts forward reasonable suggestions to realize the cost control of railway enterprises.