煤炭企业的成本控制是煤炭企业财务管理的核心,降成本、增效益是企业生存与发展的必要条件。结合当前经济形势背景,针对煤炭企业在进行成本控制过程中存在的一些问题进行分析,并且针对这些问题提出了一些具体的办法与对策,希望对促进煤炭企业的成本控制能够有一定的指导作用。 Cost control of coal enterprises is the core of financial management of coal enterprises, reducing costs and increasing efficiency are the necessary conditions for the survival and development of enterprises. Combining with the current economic situation background, this paper analyzes some problems existing in the process of cost control in coal enterprises, and puts forward some concrete measures and countermeasures to these problems. It hopes to have some guidance to promote the cost control of coal enterprises.