Research On Simulation Of Miner’s Unsafe Behavior Decision Based On Cost Benefit Analysis

Most of the coalmine accidents in China are originating from the miners in now days,it is of great significance to research the miner’s behavior improvement and behavior decision,so this paper studies the miner’s unsafe behavior by using cost and benefit analysis in modem management accounting.The classical cost and benefit analysis is difficult to fully adapt to the analysis of miner’s behavior,using the method of literature research,solving the problem of mutual influence between the decision goal and the miners through the Hypothesis of Bounded Rationality and the problem of value judgment by the Prospect Theory,to build the theoretical basis of the miner’s unsafe behavior decision model by intersecting with behavioral economics.The model is divided into cost and benefit calculation,which is the core part of the model,miner’s herd influence and manager intervention effect,these are the miners’unsafe behavior decision making process.Using the programming language of Netlogo simulation software,the miner’s decision model is compiled into a decision simulation platform for miner’s unsafe behavior from parts of code and visualization.From the perspective of management accounting,Select positive incentive,negative incentive,working time and herd coefficient from the influencing factors,and simulation study on miner’s unsafe behavior from these four factors.The results indicated that the Netlogo platform can reflect the decision-making process of individual miners and the trend of decision making for group miners under the numerical environment of different influence factors.Thereinto,Whether the herd coefficient is conducive to the suppression of unsafe behavior should be based on the working environment,miners are relatively unsusceptible to environmental effects in lower herd coefficient,so they can make more decisions through the process of calculating the cost and benefit,and it shows the opposite trend under higher herd coefficient.In terms of incentives,positive incentive is more likely to suppress unsafe behavior than negative incentive,positive incentive is also easier to implement than negative incentive,combining the status of the coal industry.In addition,it is also important to maintain a reasonable working time to suppress the unsafe behavior of the miners.According to these conclusions,some suggestions can be put forward for the management of coal mining enterprises.