文章分析了煤炭企业集团在成本核算、控制、分析、考核中所遇到的几个较为突出的问题,并从预算编制、成本控制措施、分析考核方式等方面,提出了相关的解决方法。通过这些具体措施,提升了煤炭企业集团对成本的管控能力,促进其持续、健康地发展。 This article analyzes several prominent problems encountered by coal enterprise groups in cost accounting, control, analysis and assessment, and puts forward relevant solutions from the aspects of budget preparation, cost control measures and analysis and assessment methods. Through these specific measures, the coal enterprise group has been able to enhance its ability to control costs and promote its sustained and healthy development.