随着科学技术的不断发展,煤炭企业已经进入煤和瓦斯共同开采的发展阶段。但是,面对越来越严峻的市场环境及来自世界各地同行业的竞争,煤炭企业的压力也越来越大。所以,必须从煤与瓦斯的开采成本入手,尽可能的较少开采资金,增加企业经济收益。将以矿区实际作业数据为支持,通过成本作业管理法计算和分析煤与瓦斯共采的财务管理问题。 With the continuous development of science and technology, coal enterprises have entered the stage of development of co-exploitation of coal and gas. However, in the face of more and more harsh market environment and competition from the same industry all over the world, the pressure on coal enterprises is also growing. Therefore, we must start from the cost of mining coal and gas, as much as possible less mining, increase business income. The actual operation data of the mining area will be used as a support to calculate and analyze the financial management of coal and methane co-mining through the cost operation management method.