铁路建设作为国家的基础设施建设,建设质量的好坏直接关系到人们的生命财产安全,而作为铁路建设的施工企业,责任重大。但任何一个企业若要生存与发展,取得较好的经营效益是关键,所以铁路施工企业如何在保证铁路建设质量的同时取得好的收益是各企业所关心的问题。目前来看,做好施工企业的成本管理是解决问题的关键。 As a country’s infrastructure construction, railway construction has a direct impact on people’s life and property safety. However, railway construction as a construction enterprise has a heavy responsibility. However, if any enterprise wants to survive and develop and obtain better operating efficiency, it is the key for railway construction enterprises to obtain good returns while ensuring the quality of railway construction. For now, the cost management of construction enterprises is the key to solve the problem.