文章从技术设备不断升级、生产方式不断改进;产品品种日益多样、产品质量不断提升;社会关注度不断提高、企业责任有所加重;企业改制不断推进、市场竞争日益激烈;企业业务日趋多元、集团运营更加明显五个方面进行了分析。针对这些新特点,文章探讨了煤炭企业成本管理的新思路。 Articles from the continuous upgrading of technology and equipment, production methods continue to improve; product variety is increasingly diverse, product quality continues to improve; social concern continues to increase, corporate responsibility has increased; corporate restructuring continues to promote the increasingly fierce market competition; business increasingly diversified, the Group Operations were more clearly analyzed in five areas. In response to these new features, the article discusses the new ideas of cost management in coal enterprises.