煤炭开采企业适用的成本管理方法有很多,例如目标成本法、环境成本法、作业成本法、安全成本法、战略成本法、标准成本法等等,其中最常用的是目标成本法或作业成本法,这两种方法在使用的过程中有优点也有局限性,但鉴于两者在煤炭开采企业运用时都存在着其固有的局限性,所以本文拟将两者结合,取长补短,探索目标作业成本管理在煤炭开采企业的应用。一、煤炭开采企业实施目标作业成本管理的必要性分析 There are many cost management methods applicable to coal mining enterprises, such as the target cost method, the environmental cost method, the operating cost method, the safety cost method, the strategic cost method, the standard cost method, and so on. Among them, the most commonly used is the target cost method or the activity cost method , Both of which have their advantages and limitations in their use, but given their inherent limitations in the use of coal mining enterprises, this paper intends to combine the two to learn from each other to explore the target operating cost management Application in coal mining enterprises. First, the coal mining enterprises to implement the target operating cost management necessity analysis