Research On Cost Management Of Coal Enterprises

With the development of the society,the globalization of economy,the increasingly fierce competition,the enterprise survival and development must exist a certain profit space,so the cost of reasonable cost control of the enterprise,is the enterprise in the increasingly fierce competition in the survival of the important conditions.Make a reasonable plan for the company's cost,the forecast becomes the important cornerstone of the cost management control of the enterprise.With the rapid development of economy in our country,huge energy consumption has become a fact,according to statistics,the consumption of coal resources in our country is at the forefront of the world,and coal as the main energy of China's economic development,The rational budget and the economic cost of controlling the coal industry are of great significance to the development of coal enterprises in China and the strategy of sustainable development of the country.Compared with other industrial enterprises,the budget management and the cost control of coal enterprises have its uniqueness.And cost as a compensation for value,to strengthen the cost control of coal enterprises should be placed in the most important position.In this paper,the problem of cost management of coal enterprises in China as the main research direction,review based on cost management related issues,to analyze the present situation of cost management of China's coal enterprises in coal mine,XA mine Liaokuang group as an example,according to the current cost management method of XA coal mine to explore,analyze the existing problems study on the main contradiction,and the problem occurred on the line,the method of cost management and put forward corresponding suggestions and improvement measures,provide a reference for the development of the coal enterprise cost management and control in China.