Application of Comprehensive Material Unit Consumption to Financial Management of Coal Enterprise

With a deep analysis on the material consumption features in the coal industry and the internal relations between the related production indexes, base on the financial information, a coefficient index of "comprehensive material unit consumption" was introduced. With the available financial data, the factor analysis method was applied to find the problems and shortages existed in the material cost management and production operation planning of the enterprises and to improve the comprehensive utilization effect of the material in order to continuously upgrade the sustainable development capacity of the enterprise.