成本控制是所有企业都必须面对的一个重要管理课题。企业无论采取何种改革、激励措施都代替不了强化成本管理、降低成本这一工作。本文以神华北电胜利能源有限公司为例,探讨了有效的成本控制管理,是企业在竞争中取胜的关键战略问题。 Cost control is an important management issue that all enterprises must face. No matter what kind of enterprise reform, incentives can not be replaced by strengthening cost management, reduce costs this work. In this paper, Shenhua North China Shengli Energy Co., Ltd. as an example, to explore effective cost control management, business is the key strategic issues to win the competition.