铁路运输企业工务部门是成本支出大户,投入不足则难以保证铁路行车安全,投入过多则必然造成浪费,怎样才能实现保证安全、保证合理运行时速、保证重载等条件下的最低支出或称为合理支出是全面预算管理研究的重要课题。而设备大修理支出又是工务部门成本支出的重中之重,本文作者结合自身工作的铁路基层工务段实际情况,对铁路运输企业工务设备大修理成本管理进行了具体分析,并提出了相应的建议,以便更科学合理的加强设备大修理成本预算管理,尽快适应铁路经营体制的转变。 Railway transportation enterprise public works department is a large cost of expenditure, investment is difficult to guarantee the safety of railway traffic, excessive investment will inevitably result in waste, how to achieve the guarantee of safety, to ensure reasonable operating speed, guaranteed reload and other conditions under the minimum expenditure or Reasonable expenditure is an important issue in the study of total budget management. And equipment overhaul spending is the most important part of the cost of public works department, the author of the work combined with their own work of the grassroots railway section of the actual situation of the railway transport enterprises major repairs cost management equipment were analyzed in concrete and put forward the corresponding Suggestions, in order to more scientifically and reasonably strengthen the cost management of equipment overhaul and to adapt to the change of railway operation system as soon as possible.