随着我国经济发展迅速,我国煤炭事业也在蒸蒸日上,传统的作业管理已经不能很好的为煤炭企业做出贡献。本文主要介绍了作业成本管理的相关研究应用,作业成本管理的相关概念,传统的作业管理方式存在的问题以及作业管理方式的可行性,实施步骤等关于作业成本管理的相关问题。 With the rapid economic development in our country, the coal industry in our country is also booming. The traditional operation management can not make a good contribution to the coal industry. This paper mainly introduces the related research and application of ABC, the related concepts of ABC, the problems existing in traditional JOB management, the feasibility of JOB management, the implementation steps and so on.