煤炭企业作为国民经济基础行业的单元.其“健康”状况直接影响着国家整体发展的进程。而企业的“健康”(生存、生长能力)主要取决于对成本的承受能力。尽最大可能降低生产过程中的成本消耗是必不可少的措施,但成本的潜力并不是无限制的。成本与利润并非永远呈线性关系。压低成本在某些时候不一定会给社会带来正面效果,科学的成本观应该力求成本的合理而不是最低,煤炭企业成本结构中存在的问题不能不引起我们的思考。 As a unit of the basic industry of the national economy, coal enterprises have a direct impact on the overall development of the country. The enterprise’s “health” (survival, growth) mainly depends on the affordability of the cost. To minimize the cost of the production process is an essential measure, but the cost potential is not unlimited. Costs and profits are not always linear. To reduce costs at some time will not necessarily bring positive effects to the society. The scientific concept of cost should aim at reasonable rather than minimum cost. The problems in the cost structure of coal enterprises can not but cause us to think.