Liuhe Company Raw Coal Production Cost Evaluation System Research

Raw coal production cost assessment is coal cost control, cost decision and costmanagement basis, one of the important measures to reduce the product cost is toenhance enterprise competitiveness and the primary means to improve the economicefficiency of enterprises. At present, the coal enterprises of raw coal production costaccounting is based on2006, the ministry of finance issued new accounting standardsand financial general rule, namely the costs of raw coal products in the process ofproduction. However, the influencing factors of raw coal production cost is verycomplex, evaluate the raw coal production cost, cost evaluation should besupplemented by the production process more scientific.Raw coal is an important part of the cost of raw coal production cost, cost in coalmine enterprise competition plays a important role. So how to reduce the cost of coalmining enterprises is more and more people pay attention to more and more, the rawcoal production cost as an important part of raw coal cost related research is less. Thisarticle first introduces the theory of application has carried on the detailed elaboration,on the basis of the main components of raw coal production cost the through research,conclude that the main factors influencing the raw coal production cost. Second,according to the main influencing factors to establish the index system, Use thequalitative and quantitative analysis methods, using the analytic hierarchy process(AHP), it is concluded that the weight of influence factors and its children, betterreflects the influence factors of coal mining enterprises to the importance of the rawcoal production cost impact, and a consistency test was carried out. finally, the paperdeeply analyzes the gray fuzzy comprehensive evaluation model, combined with theactual situation of coal mining enterprises, build the raw coal production cost of coalmining enterprises of grey and fuzzy comprehensive evaluation model of liuhecompany, for example, the raw coal production cost were grey and fuzzycomprehensive evaluation, the evaluation results for the "good".The paper studies to our country for the further study of the raw coal productioncost assessment and to decrease the cost of raw coal production of coal miningenterprises in China has a certain reference value, the evaluation results of liuhecompany raw coal production cost could be used to reduce the mine coal production cost, cost control and management of other coal mine has a certain referencevalue.