受国际金融危机的影响,煤炭企业销售困难,煤价回落,应收账款上升,资金流量减少,经营风险增大。因此,煤炭企业要加强成本管理,严格控制投入,建立成本分析例会制度,不断细化成本管理,探索市场化成本运行管理机制。 Affected by the international financial crisis, the sales of coal enterprises are difficult, coal prices have dropped, accounts receivable has risen, the flow of funds has been reduced, and the operating risks have been increased. Therefore, the coal enterprises should strengthen the cost management, strictly control the investment, establish a system of cost analysis regular meeting, constantly refine the cost management and explore the market cost management mechanism.