Based on activity based costing, this paper puts forward a method for calculating railway traffic cost used in China Railroad Costing System(CRCS) and making use of cost information produced in CRCS.

• 在中国铁路运输成本计算系统（CRCS）中，将铁路运输生产过程划分为发送、中转、运行和到达4个作业环节，并通过确定作业量以及对应的单位变动支出计算铁路运输成本。