在煤炭市场疲软、煤炭产品价格大幅下降的形势下,煤炭企业只有眼睛向内,主动练内功、挖内潜、强管理、增效益,才能实现企业的生存和发展。实践证明通过对成本指标进行考核,加强成本控制是企业练内功、挖内潜的必然选择。一、考核原煤制造成本存在的主要弊端目前煤炭企业成本核算是指煤炭产品的生产成本,也就是通常所说的原煤制造成本,包括材料、职工薪酬、电力、折旧费、维简费、安全费、环境治理费、地面塌陷补偿费、租赁费等成 Under the situation of a weak coal market and a sharp drop in the prices of coal products, the coal enterprises can realize their survival and development only with their eyes on their heads, actively practicing internal skills, digging potential, strengthening management and increasing profits. Practice has proved that through the assessment of cost indicators, to strengthen cost control is the inevitable choice of enterprises to learn internal skills, dig inside potential. First, the assessment of the main drawbacks of coal manufacturing costs At present, coal enterprises cost accounting refers to the production cost of coal products, which is commonly referred to as the cost of raw coal manufacturing, including materials, wages, electricity, depreciation costs, maintenance costs, safety fees , Environmental management fees, ground subsidence compensation fees, lease fees into