Abstract: In view of problems of low accuracy and inadequate decision support existed in analysis and control of production cost of coal enterprises, the paper proposed a design scheme of production cost management and decision support. The scheme uses data market to collect the production cost in whole production range and make real-time collection and assignment for the production cost, and it uses technologies of online analytical processing and data mining to get law and trend hided in internal of the production cost, so as to provide decision support for decision-maker. The actual application shows that the scheme realizes real-time analysis and control for the production cost.