煤炭企业成本构成复杂且变化大,与其他产品相比,具有它的特殊性,成本是人力、物力和财力总的耗费,是在生产经营活动中不同过程、不同时间和不同方式的反映。煤炭企业必须以自己的生产经营收入补偿其支出,并要取得一定盈余,这是经济发展的客观规律。本文通过煤炭企业在科学管理、人力资源管理、货币资金管理等方面对煤炭企业的成本控制进行了探讨。 Compared with other products, coal enterprises have complicated and varied costs. Compared with other products, coal enterprises have their own particularities. The cost is the total cost of manpower, material and financial resources, and is reflected in different processes, different times and different ways in production and operation activities. Coal enterprises must compensate their expenditures for their own production and operation revenues and have to make certain profits. This is an objective law of economic development. This article discusses the cost control of coal enterprises through coal enterprises in the aspects of scientific management, human resource management and monetary fund management.