文章介绍了煤炭企业在实施成本管理过程中存在的问题,部分物资的领取不能及时进入成本核算,使成本预算管理形同虚设,成本核算明显滞后。应用条形码、材料定置管理,实行网上批料、刷卡结算,实施材料成本预算管理和内部市场化考核,可以实现物资管理与材料成本控制的一体化。 This paper introduces the problems existed in the implementation of cost management in coal enterprises. Some materials can not be collected in time and cost management is neglected, and the cost accounting lags behind obviously. The application of bar codes, material management, the implementation of online batch, credit card settlement, the implementation of material budget management and internal market assessment, material management and material cost control can be achieved.