Study Of The Cost Of Coal Mining Enterprises

Social production is a process of reproduction. Social reproduction can't carry on normally if the factors of production are not fully recovered. As well as the company, each aspects of costs should be deeply analyzed and fully recovered for sustainable development. Only after the completion of the simply reproduction, the companies can carry on their expanded reproductions. For the maintenance of simple reproduction and realization of sustainable development, the costs of the company have to be accurately analyzed. As for the coal mining industry, the consumption of the coal is about 75% in the consumption of energy. As a result, the health development of the coal mining industry influences directly on the supply of energy, and further influences the healthy development of our economy. Unfortunately, the prices of the coal products are lower than its true value for a long time because of the insufficient knowledge of investment and use of the coal mining industry and incompletion of the content and recovery of costs and expenses. The costs of coal mining industry must have been analyzed to maintain the simple reproduction and realize the expanded production of the company. The environmental costs, safety costs and resources costs also should be fully recovered for completing the costs compensation and sustainable development. Finally, I think, it is necessary to use these methods such as improving cost system, developing coal pricing system reform and so on, to improve costs compensation system and realize the sustainable development of the coal mining company.The author introduces the basic cost theory of coal mining companies first, than follows the analysis of the environmental costs, safety costs and mining resources costs, and ends the paper with several suggestions on fully recovery of the costs of coal mining company.