成本精益化管理就是通过管理流程再造,实现成本控制,从而有效地消除浪费,降低成本费用,改善企业效益空间,增强企业的核心竞争力。目前,煤炭消费增长速度减缓,煤炭行业由快速发展时期转入低速发展期,煤炭市场竞争加剧对煤炭成本管控提出了新的要求。因此,探讨、运用成本精益化管理对开滦集团具有重要的现实意义。一、目前开滦集团面临的主要问题1.经营压力剧增。受国际金融危机、国内经济下行、产能过剩、进口增加、节能减排、无序竞争等多重影响,2013年 Lean management through cost management is the process of reengineering to achieve cost control, thus effectively eliminate waste, reduce costs and improve the efficiency of business space, enhance the core competitiveness of enterprises. At present, the growth of coal consumption slowed down. The coal industry shifted from a period of rapid development to a period of low development. The intensified competition in the coal market put forward new requirements on cost control of coal. Therefore, it is of great practical significance to explore and apply cost-effective management to Kailuan Group. First, the current main problems facing Kailuan Group 1. Operating pressure surge. Affected by the international financial crisis, the downturn of the domestic economy, overcapacity, increased imports, energy conservation and emission reduction, disorderly competition and other multiple impacts, in 2013