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自改革开放以来,我国的市场经济得到了迅速的发展。企业在改革开放后也迅速的发展起来,随着企业规模的不断扩大,过去传统的管理方式已经不再适用于企业目前发展的需要。煤炭企业作为我国基础性产业,在我国市场经济当中占有非常重要的地位,因此对其成本控制进行管理是非常重要的。精细化管理作为目前较为先进的成本管理概念,推进煤炭企业成本精细化管理是应对市场变化和企业快速发展的需要。但是由于我国的煤炭企业开采点多面广,较为复杂,成本管理粗放不能有效适应经济形势变化,这也就很大程度的阻碍精细化管理在煤炭企业当中的应用。本文通过分析煤炭企业目前在成本控制当中所出现的问题,再提出精细化管理运用的相关措施。
Since the reform and opening up, China’s market economy has witnessed rapid development. After the reform and opening up, enterprises also developed rapidly. With the continuous expansion of the scale of enterprises, the traditional management methods in the past are no longer suitable for the current development needs of enterprises. As a basic industry in China, the coal industry occupies a very important position in the market economy in our country. Therefore, it is very important to control its cost control. As a more advanced concept of cost management, fine management of coal enterprises is to meet the needs of market changes and rapid development of enterprises. However, due to the wide range and complicated mining point of China’s coal mining enterprises, extensive cost management can not effectively adapt to the changes in the economic situation, which greatly hinders the application of fine management in coal enterprises. This article analyzes the problems existing in the cost control of the coal enterprises at present, and then puts forward the related measures of using the elaborate management.