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China's Coal Value Chain, Enterprise Security Based On Cost Efficiency Of Investment

Posted on:2014-12-06Degree:MasterType:Thesis
Country:ChinaCandidate:N TangFull Text:PDF
GTID:2269330425459611Subject:Accounting
Abstract/Summary:PDF Full Text Request
Coal is a very important resource in China; it occupies an important position inour energy consumption. However, the security situation of domestic coal mines isgrim now, the total accidents in coal mines remains high, particularly appears someserious accidents. One of the reasons for this phenomenon is the serious shortage andirrationality of coal enterprises safety investment. To make the coal mines to achieve afundamental improvement in the security situation and the entrepreneurs believe thatthe safety investment is profitable; we must improve the safety investment mechanismof coal mines and ensure that the safety investment in scientific, rational and efficient.Therefore, this article combines qualitative and quantitative research methods, in-depthanalysis of the coal mines safety investment status and influencing factors, to build acoal production cost index system Safety is the coal production and operation of amajor technical and economic indicators, and is one of the safety costs in new areas.By analyzing the security and cost of the dialectical relation, exploring the mine safetyand cost of the most effective way to control the most of coal mine safety. In the coalmine cost composition, security costs as cost of a new concept has begun to be relevantin the field of academies and experts are, however, because the security cost ofuncertainty and complexity, costs relating to the safety aspects of no breakthrough. Inthe coal mine current cost management, security costs, and no separate into theiraccounting system, largely because of the coal mine safety cost distribution and coalproduction and operation of the entire process, so the cost to determine the safety isproject costs, it is often difficult to divide and determine.In view of this, the article use the entity mine, refer to the related scholars onsecurity research, select the cost theory more scientific safety cost expression andclassification methods, on the basis of the cost of coal mine safety changes, asnecessary, given the theoretical preparation for coal mine safety and cost of evaluation,analysis of individual indicators have practical significance, the above theoriesaccording to, the use of regression analysis methods, the establishment of mine safetycost analysis model, which can influence judgments of coal mine safety cost factors,that the cost of coal mine safety. Mine safety cost effective control in order to beingcoal mine for more economic benefits, therefore, this article from an economic point ofview, coal mine safety cost variation analysis, make mine safety cost inputs morereasonable, so as to be able to secure for coal mine in management and decision-making with some reference.
Keywords/Search Tags:Value chain, Security cost, Gray correlation, Degree of safety assurance
PDF Full Text Request
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