“客、货运输成本计算方法”和“各类品名货物铁路运输成本的计算与确定”两个研究专题报告,已于1983年通过了铁道部科技成果鉴定。本文是根据这两个专题报告撰写的,着重介绍具体计算方法,以供有关人员参考使用。为充份发挥成本计算在企业管理中的作用,文章还对今后应如何加强成本计算及统计工作提出了看法和建议。 Ministry of Railways Ministry of Science and Technology Achievements were appraised in 1983 by two research reports entitled “Method for Calculating Passenger and Freight Costs” and “Calculation and Determination of Railway Freight Costs for Various Commodities”. This article is based on the two thematic reports written, focusing on specific methods of calculation for reference by the relevant personnel. In order to give full play to the role of cost calculation in enterprise management, the article also put forward opinions and suggestions on how to strengthen cost calculation and statistics in the future.