对铁路运输企业的成本进行控制是这类企业适应经济和社会发展的一种形式。因为铁路运输企业进行成本控制有着复杂的特性,所以在进行成本控制的时候存在缺乏主动性、奖励和考核机制不够完善以及控制主体缺失等方面的问题。为了保证铁路运输企业能够取得更好的经济效益,需要对铁路运输企业的成本管理进行加强。 Controlling the costs of a railway transport enterprise is a form of adaptation of such enterprises to economic and social development. Because the cost control of railway transport enterprises has complex characteristics, there are some problems in the process of cost control such as the lack of initiative, the imperfect reward and assessment mechanism and the lack of control subjects. In order to ensure that railway transport enterprises can achieve better economic benefits, the cost management of railway transport enterprises needs to be strengthened.