加强企业成本控制,降低企业成本,从而实现企业利润最大化,这是每一个企业管理者遵循的最基本的理念。尤其当前煤炭行业不景气,企业生存艰难,加强煤炭企业成本控制,更显得极其重要。本文从煤炭企业成本控制的源头、过程以及后期管理三个环节提出了降低成本的措施,供煤炭企业参考借鉴。 Strengthen the enterprise cost control, reduce business costs, so as to maximize corporate profits, which is every business managers to follow the most basic concept. In particular, the current downturn in the coal industry, business survival difficulties, to strengthen the cost control of coal enterprises, even more is extremely important. This article puts forward measures to reduce costs from the source, process and post-management of coal enterprise cost control for the reference of coal enterprises.