关于铁路货物运输企业成本管理的探讨

Discussions on Cost Management in Enterprises of Freight Transportation with Railways

文章在阐述铁路运输企业成本管理重要性的基础上，根据铁路运输企业的特点，围绕铁路运输企业成本管理中存在的问题，提出实施精细成本管理的思路，把精细成本管理运用到铁路运输企业管理的实践中并加以推进，取得了良好的经济效益。

In the paper,it is proposed the ideas of fine cost management based on elaborating the significances and existing problems of cost management in railway transportation enterprises as well as according to the characteristics of railway transportation enterprises. With applying and promoting the fine cost management in practices of railway transportation enter- prises, the economic benefits are good.