摘要伴随着社会主义市场经济体制的不断进步以及完善，大规模铁路建设、铁路投融资体制改革进程的加快，促使铁路运输企业需更快适应新形势的要求，对铁路运输企业成本管理优化实施科学的、现代的经营管理是十分必要的，借此可进一步提高铁路运输企业经济效益。一个企业如果没有做到较好的经营管理、没有达到足够的的经济效益，那么企业的扩大再生产所需资金的筹集将举步维艰。本文将结合铁路运输企业成本的特点，对铁路运输企业成本管理中存在的问题以及解决的思路进行一些粗浅的探讨。以物流成本优化以及控制为主要阐述内容，通过数据分析铁路运输企业成本管理优化问题以及控制中存在的问题，实地调查阳江中铁有限公司，并对该公司铁路运输企业的人本管理进行了深入了解，思考并从中发掘并和制定铁路运输企业进行科学的成本管理的路径。关键词：铁路运输成本控制管理优化AbstractWith the continuous progress and improvement of the socialist market economicsystem,the acceleration of the large-scale railway construction and the reform of therailway investment and financing system,the railway transport enterprises need toadapt to the requirements of the new situation more quickly.It is necessary tooptimize the cost management of the railway transport enterprises to implementscientific and modern management,which can further improve the economic benefitsof the railway transport enterprises.If an enterprise does not achieve goodmanagement and sufficient economic benefits,it will be difficult to raise the fundsneeded for the expansion of reproduction.Based on the characteristics of the cost ofrailway transportation enterprises,this paper discusses the problems existing in thecost management of railway transportation enterprises and the solutions.This papermainly expounds the optimization and control of logistics cost,analyzes theoptimization and control problems of cost management in railway transportationenterprises through data analysis,investigates Yangjiang Railway Co.,Ltd.on the spot,and makes an in-depth understanding of the human-oriented management of therailway transportation enterprises of the company,thinks about and explores andformulates the path of scientific cost management for railway transportationenterprises。Key words:Railway transportation enterprise cost control optimization目录二、铁路运输企业成本控制优化的现状…2三、铁路运输企业成本管理优化存在的问题3(一)基层站段管理成本控制意识较为薄弱…3(二)成本管理缺乏系统的现代化管理手段…3(三)铁路管理成本人员素质考核不科学…(四)铁路运输核算方法不合理…5四、铁路运输企业成本管理优化问题的对策…6(一)强化领导者基础工作管理的成本意识…6(二)建立铁路成本网络化组织管理体系…(三)加速落实铁路管理人员业务素质考核…7(四)规范成本核算方法…8五、总结…参考文献…致谢……10