随着我国宏观经济进入转型发展期,环境保护力度加大,煤炭消费增长速度减缓,煤炭行业由快速发展转入低速发展时期。煤炭市场供需关系宽松呈常态化,煤炭企业由产量竞争转变为成本竞争,煤炭产品成本高低成为煤炭企业市场竞争成败的决定性因素。成本管控已成为当前煤炭企业管理的重点,采取了一些行之有效的措施,取得了立竿见影的效果,对缓解煤炭企业的经济困难发挥了重要作用。受煤炭企业管理体制和煤炭成本形成机制影响,煤炭企业实施管控的成本 As China’s macroeconomy has entered a transitional period of development, environmental protection has been intensified and the growth rate of coal consumption has slowed down. The coal industry has moved from rapid development to a period of low growth. Coal supply and demand loose relationship between the normalization of the coal enterprises from the production competition into cost competition, the cost of coal products become the coal market competition, the decisive factor in the success or failure. Cost control has become the focus of the current management of coal enterprises, to take some effective measures, has achieved immediate results, to ease the economic difficulties of coal enterprises has played an important role. Affected by the coal enterprise management system and coal cost formation mechanism, the cost of coal enterprises to implement control