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成本是指为达到特定目的而发生的价值牺牲,企业作为为顾客提供产品或服务并创造价值的经济组织,不仅要借核算成本过程为其产品、服务等市场定价提供基础依据,而且还通过运营分析和流程优化等发生引起的真正的动因,控制成本以获取竞争优势。成本管理作为企业管理的重要组成部分,是企业立足市场、提高企业竞争力的重要法宝。铁路企业为顾客提供的的产品是位移,如何为顾客提优质的服务,并在市场竞争中取得优势,降低产品成本是铁路企业面临的一个重要的课题。
Cost refers to the sacrifice of value to achieve a specific purpose. As an economic organization that provides products and services to customers and creates value, enterprises should not only provide a basis for calculating the market price of their products and services through the accounting cost process, Analysis and optimization processes such as the real cause of the motivation to control costs to gain a competitive advantage. As an important part of enterprise management, cost management is an important magic weapon for enterprises to base themselves on the market and enhance their competitiveness. The products provided by railroad enterprises to customers are the displacement. How to provide excellent services to customers and gain advantages in market competition, and reduce the cost of products is an important issue for railroad enterprises.