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.