随着科学技术的不断发展,我国的运输行业取得了极大的进步,交通运输是影响着国民经济的重要因素,水路运输作为交通运输中的重要组成部分也同样不容忽视。目前我国的水路运输已经在世界范围内占据极其重要的地位,而我国的水路运输企业成本管理控制应用问题一直困扰着有关人员。本文结合我国实际的水路运输情况,探讨如何将成本管理控制应用到水路运输的管理中去,加强水路运输企业的经济效益,同时增强企业的竞争力,推动我国水路运输行业的发展。 With the continuous development of science and technology, China’s transportation industry has made great progress. Transportation is an important factor affecting the national economy. Waterway transportation, as an important part of transportation, can not be ignored either. At present, China’s water transport has occupied a very important position in the world, and China’s water transport enterprises cost management control applications has been plagued by the relevant personnel. Based on the actual situation of waterway transportation in our country, this paper discusses how to apply cost management control to the management of waterway transportation, enhances the economic benefits of waterway transportation enterprises, enhances the competitiveness of enterprises and promotes the development of waterway transportation industry in our country.