The origin of any project is identify in its requirement and this means value creation of a project, which should be measured according to how these needs, are satisfied. At the same time, it is important, as how efficient is a project and at what price can these needs be met? In its simplest form, value is defined as the relationship between expanses and benefit, or a measure of what one loses compared to what one gains.
In this article, the data needed to answer the research questions collected using the questionnaire’s tool, to analyze the collected data Descriptive statistics and inferential statistics methods utilized. In the descriptive analysis of this research from frequency table, and central and dispersion indices used in the inferential analysis part of the research, Friedman's ranking test also used.To answer the research questions firstly, we reviewed the articles and reports, also consultation with five experts from the RAIL TRANSPORTATION department thus, the main issues related to the creation of value and risk in the RAIL transport sector have been identified then, based on these issues, the questionnaire form compiled and distributed among 175 related employees of MAPNA’s RAIL transport companies. The employee’s replies to the questions asked through the questionnaire form have been coded and analyzed in SPSS software format.The findings of the research show that there are different solutions to manage and control the identified risks; these specified solutions and strategies presented in the final part of this study.