The fuzzy comprehensive evaluation method, as a comprehensive evaluation method based on fuzzy mathematics, has the special advantage of using fuzzy mathematics to make an overall evaluation of things or objects constrained by multiple factors. This article first discusses the research of relevant scholars, and takes the application of fuzzy comprehensive evaluation method in the construction of cost models for enterprises to respond to anti-dumping and power transformers as an example. Among various methods for determining weight coefficients, the expert scoring method is the most operational. As a subjective weighting method, its disadvantage is that it is easily influenced by the personal opinions of experts. In recent years, scholars have studied adding personal judgments of experts to simplify operations and improve the efficiency of consistency testing. We explore the construction method of cost evaluation model using fuzzy comprehensive evaluation method, hoping to provide assistance for future research.