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煤矿企业资本成本管理是以现代金融市场和现代煤矿企业制度为依托,以企业资本成本为对象,将企业成本概念及计量引入产权领域,全面确认、计量和报告企业资本成本信息的一个新的成本管理领域。其中,煤矿企业资本成本包括股权资本成本与债务资本成本,其煤矿企业资本成本管理体系的建立更加有助于煤矿企业的资本运营和做大做强企业。
Based on the modern financial market and the modern coal mining enterprise system, the capital cost management of coal mines is based on the cost of enterprise capital, introduces the concept and measurement of enterprise costs into the field of property rights, and comprehensively confirms, measures and reports a new cost of enterprise cost of capital information Management area. Among them, the cost of capital of coal mining enterprises, including the cost of equity capital and debt capital costs, the establishment of its coal mine capital cost management system is more conducive to the coal mine capital operation and business bigger and stronger.