Research On Safety Cost Optimization Of S Coal Enterprise

Coal is the main resource and vital industrial raw material in China,it occupies a significant position in our energy consumption.However,the security situation of domestic coal mines is grim now,particularly appears some serious accidents.Apart from man-machine environment factors,the important reason why frequent accidents are that serious shortage of safety investment and unreasonable investment structure in coal enterprises.Although coal companies have begun to take safety costs seriously in recent years,in order to ensure safety in production,the uncertainty,indirectness,lag and complexity and so on of security cost lead to low safety input efficiency.As a new cost concept,the safety cost of coal enterprises has not been independently included in the current cost accounting system of coal enterprises at present,which makes it difficult to define,manage and assess security costs.To a large extent,it affects the level and effect of safety cost investment in coal enterprises and becomes a major obstacle to optimize security costs of coal enterprises.Therefore,aiming at the safety cost investment of coal enterprises,in order to obtain the optimal safety benefits,it is necessary to deeply explore the optimization strategy of coal safety cost.In view of this,the paper uses the entity security research,clarifies the concept of safety cost and fundamental theory with Literature Analysis,Mathematical Statistics and Empirical Analysis.The security cost is divided by three standards:the concept of security cost,active and passive safety cost input and whether it can be directly digitized.Based on Relation Model of Safety Cost and Degree of Safety,the Grey Correlation Analysis of each component element and safety assurance degree of coal enterprise and relevance between composes and safety cost,two objectives of safety cost optimization are discussed:safety cost minimization and safety benefit maximization.As well as the substitution relationship between security cost and loss security cost,the paper build an optimization model of safety cost for mine enterprises.And applies the optimization model of safety cost for mine enterprises,in use of it to get the best input and input structure of safety cost.The results supply scientific evidences for decision-making of safety cost input.