铁路运输行业是社会经济和国民生活的重要组成部分,由于我国铁路车辆的数目非常多,因此铁路配件的种类和批量也呈现多样化和高需求的特点,特别是对于以高速重载作为发展方向的货运业务来说,优质的配件和零部件是其经营所需的关键构成。基于上述背景不难看出,铁路配件制造企业正面对着庞大的市场需求和激烈的行业竞争,如何在生产经营过程中通过成本管理工作来降低综合成本、提高经济效益、增强市场竞争力已经成为了铁路配件制造企业必须要考虑的问题。 As the railway transportation industry is an important part of the social economy and national life, due to the large number of railway vehicles in our country, the types and quantities of railway accessories also show the characteristics of diversification and high demand. Especially for the development of high-speed heavy loads In the freight business, high-quality parts and components are the key components of their operations. Based on the above background, it is easy to see that the railway accessory manufacturers are facing huge market demand and fierce competition in the industry. How to reduce overall costs, increase economic efficiency and enhance market competitiveness through cost management during the course of production and operation have become Railway accessories manufacturers must consider the issue.