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随着铁路改革进程的不断深入,特别是中国铁路总公司成立后,铁路运输企业的市场主体责任更加明确,实现铁路企业价值增值就成为其重要战略目标之一。作为在铁路企业支出体系中占重要地位的工务单位,在确保铁路运输安全稳定的前提下,尽最大可能控制好工务维修成本,对铁路企业价值增值意义重大。目前,上海局所属工务单位按照标准成本科目归集核算工务维修
With the continuous deepening of the railway reform process, especially after the establishment of China Railway Corporation, the responsibility of the main body of the railway transport enterprises becomes clearer. It has become one of its important strategic goals to realize the value added of railway enterprises. As an engineering unit that plays an important role in the expenditure system of railway enterprises, it is extremely important to control the cost of maintenance and repair to the maximum value added to railway enterprises under the premise of ensuring the safety and stability of railway transportation. At present, the Shanghai Municipal Engineering Subordinate units in accordance with the standard cost accounting subjects accounting maintenance