目前,科学技术在飞速发展,信息化时代的覆盖范围越来越广泛,人们的生活水平也在逐渐提高,而且,现代化的信息技术也在不断提高工作人员的工作效率。因此,不同领域的不同产业要在竞争激烈的市场竞争中面临严峻的挑战,在这种背景下我们不能单靠提高专业技能来增加收益,应该在成本控制方面投入更大的精力,来满足市场经济的需求,促进企业的可持续发展。煤矿产业的发展也不例外,成本控制也是生产过程中的重要组成成分,而我们要想科学合理地控制煤矿的成本,就需要合理地分析成本的要素,为成本控制提供有力的理论依据。本文简要介绍了煤矿生产的成本要素,并进一步阐述了其在成本控制中的作用。 At present, the rapid development of science and technology, the era of information coverage is more extensive, people’s living standards are gradually increasing, and modern information technology is also continuously improve staff productivity. Therefore, different industries in different fields should face severe challenges in the highly competitive market competition. Under this background, we can not increase profits simply by improving our professional skills. We should devote more efforts to cost control to meet the needs of the market Economic needs, promote the sustainable development of enterprises. The development of coal mining industry is no exception. Cost control is also an important component in the production process. If we want to control the cost of coal mine scientifically and reasonably, we need to analyze the cost elements reasonably and provide a sound theoretical basis for cost control. This article briefly introduces the cost elements of coal mine production and further elaborates its role in cost control.