现煤矿企业多为亏损单位,但在现有条件下(包括煤价、煤炭总固定成本、总可变成本),亏损多少为政策性亏损、亏损多少为经营性亏损,界限不清。在煤矿企业,经营者通过报表等可以知道静态的企业经营现状,如何进一步掌握企业动态的经营状况,则成为经营者正确决策的重要前提。本文就这些问题,应用袖珍电脑通过对企业经营的几项参数的变动,来初步分析、探讨煤矿企业转亏为盈提高经济效益的有效途径。 At present, most coal mines are loss-making units. However, under the current conditions (including coal prices, total fixed coal costs and total variable costs), the number of losses is policy-based losses and the amount of losses is loss-making ones with unclear boundaries. In coal mining enterprises, managers can know the status quo of static business through reports and so on, and how to further grasp the dynamic business conditions of enterprises has become an important prerequisite for the correct decision-making by operators. In this paper, these issues, the application of pocket-sized computer through several changes in the business parameters to a preliminary analysis to explore the coal mine turning losses into profits to improve economic efficiency, an effective way.