成本管理是企业管理的核心,是企业提高经济效益、不断增收节支、保持企业持续健康发展的根本途径之一。本文首先对成本及成本管理的含义进行界定,然后分析了我国煤炭企业原煤成本的影响因素,在此基础上提出了加强煤炭企业成本管理的措施。 Cost management is the core of enterprise management, which is one of the fundamental ways for enterprises to enhance economic efficiency, continuously increase income and reduce expenditure, and maintain the sustainable and healthy development of the enterprise. This paper first defines the meaning of cost and cost management, and then analyzes the factors that affect the cost of raw coal in China’s coal enterprises. Based on this, it puts forward measures to strengthen the cost management of coal enterprises.