面对较为艰难的经济环境,如何在保住生产的同时求得发展成为了当前煤化工企业亟待解决的难题。在开源受到限制的条件下,节流成为了突破点,而节流的关键在成本管理。在分析全面成本管理内涵及进行全面的成本管理必要性进行分析的基础上,提出来企业开展全面的成本管理实施措施,以期对煤化工企业的成本管理工作起到一定的推动作用。 Faced with the more difficult economic environment, how to keep development while seeking to keep production has become a pressing problem to be solved urgently by the coal chemical industry. Under the condition of limited open source, the throttle has become a breakthrough point, while the key to saving is cost management. Based on the analysis of the connotation of comprehensive cost management and the necessity of comprehensive cost management, it is proposed that enterprises should carry out comprehensive cost management measures in order to promote the cost management of coal chemical enterprises to a certain extent.