随着改革开放的进程加快,煤炭企业的也迎来了一个良好的发展机遇。煤炭价格全面开放,煤炭企业在市场营销中占据着绝对的主动地位,如何在煤炭企业加强成本管理,已经逐渐地成为煤炭企业提升核心竞争力的一个重要因素。本文针对当前煤炭企业的成本管理现状,着重对煤炭企业的成本控制进行了分析调查。 With the acceleration of reform and opening up, coal enterprises have also ushered in a good opportunity for development. Coal prices are fully liberalized. Coal companies occupy an absolutely active position in marketing. How to strengthen cost management in coal enterprises has gradually become an important factor for coal enterprises to enhance their core competitiveness. In this paper, the current status of the cost management of coal enterprises, focusing on the cost control of coal enterprises were investigated.