针对目前煤矿企业成本核算方法的核算范围过窄、反映内容不完整以及系数规定过死等问题,依据可持续发展理论合理扩展煤矿企业的成本核算范围,提出了基于生产过程的煤矿企业三级成本核算方法,该核算方法分矿、科室及队组三级进行成本核算,能准确反映各级实际成本,对提高成本管理具有一定的参考价值和实际意义.“,”Based on the narrow accounting scope of current coal mine enterprise cost accounting method, the imperfect content, and the strict coefficient of regulation issues, based on the theory of sustainable development, reasonable extension of coal enterprise cost accounting scope was proposed, the production process of coal mining enterprises included 3 levels cost accounting, the calculation method of mine, department and team in cost accounting, accurately reflected actual costs,all levels improved the cost management, which had a certain reference value and practical significance.