目前,精细化成本管理是一种较为先进的成本管理理念,是企业经营管理的核心环节,体现了企业成本控制的要求。长期以来,我国煤炭企业由于开采环境较为复杂,成本计划、标准连续性、科学性不高,在很大程度上直接困扰着煤炭企业成本管理效果。本文分析我国煤炭企业成本管理现状,并针对性的提出了精细化管理在煤炭企业成本管理中的运用。 At present, the fine cost management is a more advanced cost management concept, is the core of business management, reflects the cost control requirements. For a long time, the coal enterprises in our country have plagued the cost management effect of coal enterprises to a large extent because of the complicated mining environment, cost plan, standard continuity and scientificity. This paper analyzes the current situation of cost management in China’s coal enterprises, and puts forward the application of meticulous management in the cost management of coal enterprises.