Abstract: Coal plays a vital and irreplaceable role in the development of the national economy. The mismatch between the regions of coal supply and demand in China makes coal logistics play a crucial role in the entire coal industry chain. How coal enterprises manage coal logistics well has become a compulsory course for them to enhance their competitiveness. This paper first points out the problems faced by coal enterprises in the process of logistics management, analyzes the assistance that the non-vehicle operating carrier platform provides for improving the logistics management of coal enterprises. Taking Yankuang Energy's acquisition of Wubo Tech Co., Ltd., as a case, it analyzes how the management uses the mergers and acquisitions strategy to support the logistics management of coal enterprises from the perspectives of development strategy, transaction structure, transaction consideration, and transaction risks. It also puts forward suggestions on how to strengthen the management of the non-vehicle operating carrier platform after the acquisition.