当前我国社会主义市场经济的发展壮大让大中型国有煤炭企业面临着从未有过的机遇挑战,各种因素的影响,如安全、生产、销售等,减小了煤炭企业的产量提升空间。一方面,这必然使逐年攀升的经济总量出现拐点,停滞不前甚至明显下滑;另一方面,成本上的各项政策性增支因素却有增无减。此消彼涨,煤炭企业的盈利前景不容乐观。如何保持盈利水平?切实降低煤炭产品的成本是关键。许多企业的经营管理者都认识到这样一个问题,那就是成本管理的重要性,要把成本管理作为企业的一个关键和中心环节。而当前摆在煤炭企业面前的突出问题就是通过开展节约挖潜活动,想方设法使企业的材料消耗降低。 At present, the development and expansion of China’s socialist market economy have made medium and large-sized state-owned coal enterprises face unprecedented opportunities and challenges. Influences of various factors, such as safety, production and sales, have reduced the space for coal-producing enterprises to increase their output. On the one hand, this inevitably causes an inflection point, a stagnant or even a marked decline in the total volume of the economy that has been rising year by year. On the other hand, the policy factors of cost increase gradually increase. The move up, coal companies earnings outlook is not optimistic. How to maintain profitability? It is the key to effectively reduce the cost of coal products. Many business managers are aware of such a problem, that is, the importance of cost management, cost management should be a key and central part of the enterprise. However, the outstanding problem currently facing the coal enterprises is to find ways to reduce the consumption of materials in the enterprises by carrying out conservation and tapping activities.