随着经济的发展，企业的生产流程和技术发生了巨大变革，仍以传统的成本管理

With the economic development, the company's production process and technology have undergone tremendous changes. The traditional cost management model is still used to control environmental costs, which can no longer meet the needs of modern coal enterprises for environmental information. Therefore, in order to meet the cost management requirements of contemporary enterprises, we must innovate the cost management model. The life-cycle cost method overcomes the shortcomings of incomplete accounting in the traditional environmental cost management model, and helps companies analyze environmental costs in a comprehensive manner. At the same time, the activity cost method can effectively increase the rationality and accuracy of enterprise environmental cost allocation.

随着经济的发展，企业的生产流程和技术发生了巨大变革，仍以传统的成本管理模式对环境成本进行管控，已不能满足现代煤炭企业对环境信息的需求。因此，要想满足当代企业成本管理的要求，必须进行成本管理模式的创新。生命周期成本法克服了传统环境成本管理模式中核算不全面的缺陷，有助于企业全面分析环境成本。同时作业成本法能有效增加企业环境成本分配的合理性和准确性。

With the development of economy, great changes have taken place in the production process and technology of enterprises. The traditional cost management mode is still used to control the environmental cost, which can no longer meet the needs of modern coal enterprises for environmental information. Therefore, in order to meet the requirements of modern enterprise cost management, we must innovate the cost management mode. The life cycle cost method overcomes the shortcomings of the traditional environmental cost management model, which is not comprehensive in accounting. It is helpful for enterprises to analyze environmental cost comprehensively. At the same time, activity-based costing can effectively increase the rationality and accuracy of environmental cost allocation.<br>