<正>This paper is instructed by the theories of strategic cost and target cost management, though an analysis about the characteristic and problems of traditional coal enterprise cost management, this paper brings forward concepts which must be built up in modern coal enterprises on the condition of market economy, and has set up the basic construct of introversion -oriented and extroversion-oriented cost management of coal enterprise. Introversion-oriented management is a system which implement all workers, all processes and all positions in order to make the cost objective, and this system is mainly to solve the "reduce expenditure" problem in cost management; Extroversion-oriented management is on the base of the analysis of coal enterprise value-chain, it discusses how to pursue integration, to set up strategy alliance, to implement diversification strategy, to analyze the structural and executable cost drive elements, and to analyze competitors, and then to set up the extroversion-oriented cost management system of long-term competitive edge of enterprise, this system is mainly to solve the "raise income" problem hi cost management. On the base of the above studies, the paper also put forward correlative countermeasures to the problems that may appear in designing and implementing the system. The proposition of this system establishes the foundation for establishing new-type cost management mode in the coal enterprise.