国家“十三五”规划中一个极其重要的政策是大力推进“供给侧结构”改革,其以消除过剩产能,降低企业成本为目标。铁路及动车企业的成本一直高居不下,企业管理效率较低,影响铁路动车企业的经济效益。本文从加强铁路企业成本管控的重要性出发,分析在成本管控过程中出现的问题,并提出相应的解决措施。 An extremely important policy in the national “13th Five-Year Plan” is to vigorously promote the reform of the “supply-side structure”, which aims to eliminate excess capacity and reduce the cost of enterprises. The cost of railway and EMU has always been high, and the efficiency of enterprise management is low, which affects the economic benefits of railway EMUs. Based on the importance of controlling and controlling the cost of railway enterprises, this paper analyzes the problems that arise in the process of cost control and puts forward corresponding solutions.