煤炭安全成本及其变动趋势分析

煤炭安全成本是煤炭生产的一种"附加性成本",它是煤炭企业安全工作质量的综合反映,是安全决策和安全工作评价的重要指标.对于煤炭企业来讲,安全生产的特殊性决定了安全成本在煤炭生产成本中占有很高的比例.研究煤炭安全成本及其变化趋势,对于促进安全与生产的协调发展,合理控制安全投入和优化安全成本结构,都具有重要的理论价值和现实意义.本文结合煤炭生产实际,理论与实践相结合地提出了安全成本分析指标,并在现场调研的基础上,利用调研资料,采用回归分析方法,对安全成本进行了变动趋势分析,建立了煤炭安全成本分析模型.通过模型分析得出了安全成本随安全保证程度而变化的规律.安全成本趋势分析及相关分析模型的建立,为煤炭企业进行安全管理与决策提供了有效的分析手段.

Analysis of safety cost of coal production and its changing trend

Safety cost of coal production, a kind of additional cost in coal production, comprehensively reflects the quality of safety work in coalmine production. It is also an important index for safety decision-making and the appraisal of safety work. For coal enterprises, the uniqueness of safety work decides a high proportion of safety cost in coal production cost. Thus the research on safety cost of coal production and its changing trend is theoretically and practically significant for the improvement of the coordination between safety and production, as well as proper control of the safety investment and optimization of the safety cost composition. This paper provides an analytical index for safety cost in combination of theories and the practical coal production situations. With the field research and collected data, this paper analyzes the changing trend on safety cost by regression analysis, and establishes an analytical model for safety cost of coal production. The analysis of the model has concluded that the safety cost changes with the safety insurance degree. The analysis of the changing trend of the safety cost and the foundation of its relevant analytical model can provide an effective analytical approach to safety management and the corresponding decision-making.