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铁路运输是设备庞大复杂、生产环节众多、专业分工细密、人员分布广泛的工业大生产。铁路运输企业涉及的部门较多,成本核算比较复杂,因此对铁路运输生产过程如果没
Railway transportation is a large and complex equipment, many production processes, professional division of labor, extensive personnel distribution of large-scale industrial production. Railway transport enterprises involved in more departments, costing more complicated, so if the railway transport production process