基于当前全国经济大环境的缓慢复苏和煤炭产能过剩、煤价持续下降、煤炭企业进入成本竞争的亏损时期,结合工作实践,把危机预警管理研究引入到煤炭成本管理,依据完全成本管理法,拓宽成本费用管理内涵,对可能影响煤炭企业成本费用的因素进行辨识分析、如何建立成本费用预控管理体系应对措施及对策进行了详细阐述,并对如何进行预控管理实践、建立长效机制进行了具体解读。 Based on the current slow recovery of the national economy and overcapacity in coal production, continuous declines in coal prices and the loss-making period for coal enterprises to enter cost competition, the study of crisis early warning management was introduced into coal cost management and broadened in accordance with the method of total cost management The connotation of cost management, identification and analysis of the factors that may affect the cost of coal enterprises, how to set up cost control measures and countermeasures of pre-control system, and elaborated on how to carry out pre-control management practices and establish a long-term mechanism Specific interpretation.