The number of parameters and the number of samples are the key point of trans-log cost function which studied recently. Most of models show that the number of parameters is more than the number of samples. Therefore, these studies gave unreliability of the estimation results. First, we surveyed theoretical cases and researches for the formulation of cost function of railroad industry. Second, we will suggest trans-log cost function by analyzing cost data of KNR. And, the cumulative data will be needed for the confidence of estimation results.