根据火力发电企业的内外部环境提出煤炭精细化管理的必要性,着重阐述了火力发电企业实施煤炭成本精细化管理的途径。同时在实施过程中应正确认识煤炭成本精细化管理要加强领导、落实责任、持之以恒、注重实效。从而使火力发电企业在内部成本管理方面深挖潜力,逐步提高企业生存和发展能力。 According to the internal and external environment of thermal power plant, the paper put forward the necessity of fine management of coal and emphatically expounded the ways of thermal power plant to implement fine management of coal cost. At the same time, we should correctly understand the refined management of coal cost in the process of implementation. We should strengthen leadership, implement the responsibility, persevere and pay attention to actual results. Thus enabling thermal power companies to tap potentials in internal cost management and gradually improve their ability to survive and develop.