abstract
Along with the coal price complete opening and the country to coal enterprise reform policy one after another appearing, the coal enterprise's competition becomes day by day intense. Enterprise's competition said is aspect and so on product, technology competitions, is not better than said is the cost contest, the cost height has decided enterprise's development. But strengthens the cost management is the key of the enterprise enhancing the economic efficiency and the enhancement competitive power, it causes the research of the cost management question to become more urgent and needed. The article takes the modern cost management theory as a foundation, uses the means which the theory and actual unifies to carry on the elaboration. The full text altogether divides four parts, firstly introducing the cost management rationale, then elaborating the Industry Group Of Longkou Mining cost management present situation and the existence question reason, finally aiming at the question to propose the concrete countermeasure, obtaining the Industry Group Of Longkou Mining to be supposed to establish the perfect organization and the training system; the development technological innovation, the optimization designed proposal, reduce the product cost; implementthe budget control, the strengthening target cost management; take the effective action, the separation enterprise manage social the function, practically strengthens the cost supervisory work from these four aspects.
【關鍵詞】 成本；成本管理；對策研究；
Key word :cost ；cost management；the research of measure
