产品成本是每个企业在市场经济模式下关注的永久话题,切实有效的降低产品生产成本,也是企业一贯坚持的基本策略,同时也是扭转企业亏损局面的重大策略。坚持贯彻这一方针才能把企业做大做强。本文就煤炭产品的成本管理,阐释当前煤炭产业成本管理的不足之处和优化策略。 Product cost is a perpetual topic that every enterprise pays close attention to under market economy mode. It effectively reduces the production cost of a product. It is also the basic strategy that the enterprise consistently adheres to, and it is also a major strategy to reverse the loss situation of the enterprise. To adhere to this principle can make enterprises bigger and stronger. In this paper, the cost management of coal products, to explain the current coal industry cost management deficiencies and optimization strategies.