随着市场经济的发展,以及国有企业转型的逐步推进,煤炭企业面临的市场竞争也越来越激烈,“苦练内功,降成本控费用”成为企业管理工作的重中之重。本文作者从工作实践中出发,着重阐述了煤炭企业可控费用构成及管理,按费用支出项目详细分析了控制措施,以进一步提高煤炭企业经济效益。 With the development of the market economy and the gradual promotion of the transformation of state-owned enterprises, the market competition facing coal enterprises is also becoming more and more fierce. As a result, “practicing internal strength and reducing costs and costs” becomes the most important task in enterprise management. Based on the work practice, the author focuses on the composition and management of the controllable costs of the coal enterprises, and analyzes the control measures in detail according to the expenditure items so as to further improve the economic benefits of the coal enterprises.