Cost Management for Coal Enterprises

The paper points out the produce characteristics of the coal business enterprises,and it also puts forward viewpoints on the problems of the current condition and the cost management for the coal enterprises;carrying on analysis from the aspects of the management consciousness,and the relation between technique and cost control,and putting up discussion on how to strengthen the cost management and control of coal business enterprises from the method of innovation cost management and strengthening the internal management of business enterprise point of views.