Abstract: This study builds a comprehensive evaluation index system of material cost control basing on 10 large mines in Shenhua Shendong Coal Group. Through study their material cost history data by using the model of DEA-panels and the model of system clustering, this study evaluates objectively the material cost control efficiency of Shenhua Shendong Coal Group in different times and reveals the trend of the material cost control. The path and the results of this study are useful for making benchmark in coal industry and cost control.

Key words: Coal Mine, Material Cost, DEA, System Clustering