在当前国内煤炭市场严峻的经济形势背景下,本文提出通过建立与实施五级材料管理体系加强矿井成本管理,降低煤炭生产制造成本,适应煤炭生产和利用方式变革的新趋势。 Under the current harsh economic situation in the domestic coal market, this paper proposes a new trend of strengthening coal mine cost management through establishing and implementing a five-level material management system to reduce the cost of coal manufacturing and to adapt to changes in the mode of coal production and utilization.