洗选煤成本核算对煤矿企业的经济效益具有很大的影响。传统的洗煤成本分析方法有:分离后单位成本因素分析法、直接对比分析法、折合量因素分析法等,本文针对这些方法的不足进行分析,提出了回收率因素分析法的洗选成本核算方法,结合某洗选煤企业的实际成本核算的关键问题,验证了该方法的合理性和有效性 Washed coal cost accounting for the economic benefits of coal mining enterprises have a great impact. The traditional methods of coal washing cost analysis include unit cost factor analysis, direct comparison analysis and equivalent factor analysis after the separation. This paper analyzes the shortcomings of these methods and puts forward the method of cost recovery , Combined with the key issues of the actual cost accounting of a washing coal enterprise, the rationality and effectiveness of the method are verified