当前全球经济正呈现低迷状态,很多企业纷纷采用裁员、降薪、收缩产品线、中止技术投资等方式消减成本以求自救,然而一些削足适履、见招拆招的权宜之计,很可能会损害企业可持续发展能力。铁路企业在长期的管理实践中,对运输成本管理的科学性和有效性进行过很多有益的探索,并积累了一定的成本管理经验,但这些成本管理经验 At present, the global economy is in a downturn. Many enterprises reduce their costs in the hope of saving themselves by using layoffs, salary cuts, shrinking product lines, and suspension of technology investments. However, some measures that are appropriate to the current situation are likely to harm the enterprises Sustainable development. In the long-term management practice, railroad enterprises have conducted many beneficial explorations on the scientificity and effectiveness of transportation cost management and accumulated some cost management experience. However, these cost management experiences