摘要:精细化管理最早起源于美国泰勒的工时研究，之后日本提出了全面质量管理。日本企业为了生存，为了能牢固占领欧美市场，就必须提高产品竞争力，提高产品质量，降低生产成本。 于是，品质控制、无缺点运动、全面质量管理、精益生产等精细化管理方法应运而生。

　　　精细化管理建立在常规管理的基础上，并将常规管理引向深入的基本思想和管理模式，是一种以最大限度地减少管理所占用的资源和降低管理成本为主要目标的管理方式。

　　本文旨在通过对神华北电胜利能源有限公司（以下简称胜能公司）现状的分析，找出了胜能公司目前实施成本精细化管理的不足之处，通过对胜能公司的精细化管理分析，提出了适合煤炭企业的精细化管理方案。文章从煤炭企业最重要的成本管理来进行论述。

　　　文章主要围绕煤炭企业成本管理的重点——材料与人员展开，在解决成本精细化管理的对策中，将成本精细化管理扩展到企业的总体，使得管理层看清企业成本精细化管理的全局。文章从宏观角度入手，不拘泥于罗列数字，旨在解决当前胜能公司出现的精细化管理的问题，为胜能公司的精细化管理提供完备的解决方案。文章利用了SWOT等管理学工具，深入分析了胜能公司的现状，为成本精细化管理的实施提供了参考条件。文章最大的特点是从管理层来论述精细化管理的现状，不足，提出了实施的对策。

关键词：成本精细化,露天煤矿,对策

Abstract:Fine management of the first originated in the United States on the working hours of Taylor before Japanese companies proposed a comprehensive quality management. In order to survive and firmly occupied Europe and the United States market, Japanese companies improved product competitiveness, improved products quality, reduced production costs. Thus, quality control, movement without shortcomings, total quality management and management methods came into being.

　　　Fine management of the establishment of conventional management on the basis of conventional management and deepen the basic ideas and management models, is a management to minimize the use of resources and reduce management costs as the main objectives of the management.

　　　This paper aims to Shenhuabeidian company through the analysis of the status, to find the weakness of the company, then proposed a plan suitable for the company. The paper is on cost fine management which is important for the company.

　　　The article focus on cost management of the coal enterprises focus - materials and personnel to commence in resolving the cost of Management of Fine, fine management costs will extend to the whole enterprise, making clear the management of enterprise cost management of the overall fine. The article start from a macro perspective, aims to solve the basic problems of the company. Using SWOT, and other management tools to analyze in-depth the company .The characteristics of the article is to describing the precise management of the status, then propose for the implementation of countermeasures.

Key words: fine management, open pit coal mine, measures