煤炭是中国能源的主要构成部分，占中国能源消费构成近70%，目前仍是中国国民经济的基础性行业，中国煤炭企业在“黄金十年”时，由于高额的利润引发全社会关注，促使大量的资本涉足煤炭，导致全国煤炭产销量一年比一年高，随着煤炭“黄金十年”的结束，国家经济战略性结构调整，环保限制高耗能企业发展，钢铁行业产能严重过剩，国家批准建设的大型煤矿相继投产，煤炭市场发生了较大的变化，煤炭行业优势已不存在，出现了港口煤炭积压、用户库存增高、煤炭产品价格下跌等现象，煤炭企业经营亏损逐步加大，企业经营状况进一步恶化。如何适应当前严峻的市场形势，扭转不利的经营局面，作为国有煤炭企业，需要在企业管理方面走精细化之路，特别是在生产投入方面减少消耗，降低成本，在成本管理上创新管理模式，为在新的经济形势下企业的生存找出一条可行的道路，给企业后续发展提供坚实的支撑，煤炭企业成本管理长期处于粗放管理状态，在煤炭企业成本管理中，各个生产过程的费用消耗存在着相互联系、制约关系，各过程又都有着基本相同的影响因素。 本文从象山矿井实施生产过程成本管理前存在的问题入手，设计了生产过程成本管理模式，细化了矿井整个生产环节和过程，通过部门之间相互协作的成本管理过程，分析每个生产环节和过程成本发生的直接原因。通过分析生产过程中各个环节和各个过程费用发生的各个因素，找出矿井在人力资源管理、生产组织管理、材料投入管理等方面存在的关联、弊端等问题，提出有效的改进措施，实现煤炭成本管理的精细化，降低生产成本，提高企业经营管理水平、抗击当前严峻市场形势的目的。

Coal is the main part of China's energy structure, China's energy consumption structure accounted for nearly 70%, is still the basis of China's national economy industry, China's coal enterprises in the "ten years", because of high profits lead the whole society concerned, prompted a large number of capital involved in coal, resulting in the national coal production and sales over the years high end with coal, "ten years", the strategic adjustment of national economy, environmental protection and limit the development of high energy consuming enterprises, iron and steel industry overcapacity, the state approved the construction of large coal mines have been put into production, the coal market has changed greatly, the coal industry there is no advantage, the port coal inventory backlog, increase of coal products, prices of the phenomenon, the coal enterprises operating losses gradually increased, further deterioration of business conditions. How to adapt to the current severe market situation, to reverse the adverse business situation, as the state-owned coal enterprises, need to walk a fine way in enterprise management, especially in production inputs to reduce consumption, reduce costs, in cost management innovation management model, under the new economic situation, the survival of the enterprise to find out a feasible way for the, to provide solid support for the subsequent development of the enterprise, coal enterprise cost management in the long run, extensive management, and, in the coal enterprise cost management, of consumption of each production process costs have mutual relations, the relationship between constraints, the process also have a basically the same as the influencing factors. From the Xiangshan mine implementation existed prior to the cost management of the production process and problems of, design the production process cost management pattern, the refinement of the whole mine production process, through between departments mutually collaborative cost management process. Analysis of each part of the production process and the direct reasons for the occurrence of. Through the analysis of the factors in the production process each link and process cost, find out mine in human resource management, production organization and management, material inputs Association and the shortcomings existing in the management and other issues, put forward effective measures for improvement, to achieve coal cost management of fine, reduce production costs, improve enterprise management level, the fight against the current severe market situation.