地方煤矿现实的成本管理,处于“粗放型”管理状态,要达到“集约型”管理,尚有很大差距。但抓住关键管理措施是可以降低煤炭成本的。一、严格控制成本目标,可降低成本挖掘企业内部潜力,降低生产成本,首先要结合煤炭企业的生产特征,测算保本产量、确定目标成本额度。在此基础上,按照生产环节和费用属性,分解料、工、费,作为各环节实物量和消耗量的小目标。并实行严格控制,使各环节以至每个职工都有明确的奋斗目标,都参加经济核算,都有经济利益,以保证企业降低成本的大目标和经济效益的实现。如处于兴隆煤田边缘的胜利煤矿,逐年测算保本产量和目标成本,并严格控制、严格奖罚,保证了全矿处于保本或微利的经营 The actual cost management of local coal mines is in a “extensive” state of management. To achieve “intensive” management, there is still a long way to go. But seizing the key management measures can reduce the cost of coal. First, the strict control of cost targets, can reduce costs to tap the internal potential of enterprises and reduce production costs, first of all, with the production characteristics of coal enterprises, the estimated principal volume of production, to determine the target cost limit. On this basis, in accordance with the production and cost attributes, materials, labor, fees, as the various links of the physical and consumption of small goals. And implement strict control so that each link and every employee has a clear goal of the struggle, all participate in economic accounting, have economic interests, to ensure that enterprises reduce the cost of the big goal and the realization of economic benefits. For example, the Shengli Coal Mine on the edge of Xinglong Coalfield calculates the capital preservation yield and the target cost from year to year and strictly controls and punishes severely the penalty so as to ensure that the whole mine is under capital preservation or profit-making operation