Abstract: To solve the problem of mismatch between the yield and sales benefits of coal products caused by fluctuations in calorific value in coal preparation plants, and to achieve the reasonable evaluation and rational pricing of the actual value of coal products with different calorific values, a compensation coefficient model was constructed. The ash content corresponding to the target calorific value is back-calculated through the empirical relationship between coal calorific value and ash content; combined with the raw coal washability curve, the clean coal yield is determined. By introducing the compensation yield (φ_20.929), the compensation coefficient (α) is calculated when products with different calorific values are converted to the benchmark calorific value of 20.929 MJ. Taking the low-sulfur gas coal from the Zhujixi Coal Preparation Plant as an example, the compensation scheme design and economic benefit calculation for products with different calorific values were carried out. The results show that the calorific value of coal products is positively correlated with the compensation coefficient. Within the calorific value range of 18.836～25.115 MJ, the compensation coefficient varies from 0.969 to 1.319. Under the benchmark calorific value of 20.929 MJ, the compensation coefficient is 1.000; when the calorific value is lower than this benchmark, the compensation coefficient is < 1, and when it is higher than this benchmark, the compensation coefficient is > 1. When the product calorific value is lower than the benchmark, the ash content and actual yield are relatively high, and the value decreases after conversion by the compensation coefficient; when the product calorific value is higher than the benchmark, the ash content and actual yield are relatively low, and the value increases after conversion. The constructed compensation coefficient model can realize the compensation conversion of yields for coal products with different calorific values, providing a theoretical basis for the economic benefit calculation and product pricing of coal preparation plants, helping the plants formulate reasonable market sales strategies, and achieving rational resource allocation and maximization of economic benefits.