笔者结合自身多年来从事财务管理的工作经验,阐述了煤炭企业实施作业成本管理的必要性及策略,不断创新成本核算和控制机制,实现煤炭企业完善成本管理体系,从而实现降低生产成本、提升经济效益的目标。 Based on my own experience in financial management over the years, the author expounds the necessity and tactics of implementing ABC in coal enterprises, innovates cost accounting and control mechanisms, and realizes cost management system for coal enterprises so as to reduce production costs and increase economy Benefit of the goal.