煤炭企业竞争力的提高,盈利的增加,合理降低成本,加强成本控制是主要途径。煤炭生产地质条件各不相同,每个企业都有自身的特点。但就成本控制来讲,并不是毫无规律可言。本文从煤炭企业生产经营的特点出发,论述了煤炭成本控制的一般途径,对当前煤炭企业成本管理,具有一定的指导意义。 Increasing the competitiveness of coal enterprises, increasing profits, a reasonable cost reduction, and strengthening cost control are the main ways. Geological conditions of coal production vary, each enterprise has its own characteristics. But in terms of cost control, it is not without any rules at all. Based on the characteristics of production and operation of coal enterprises, this paper discusses the general ways of controlling coal costs and provides some guidance to the current cost management of coal enterprises.