摘要
在市场经济环境下,煤矿企业怎么才能做到保证安全度的同时控制好安全生产投入,是煤矿企业财务和安全部门当前研究的重点问题。文章分析了评价安全成本的基本要素,提出了基于净值法的安全生产成本控制体系,利用该体系评价了某百万t级煤矿的实际安全投入工作,取得了良好效果,验证了该评价体系的有效性。希望文中所阐述内容能够为煤矿企业制定安全生产投入计划提供一定的参考依据。
In the environment of market economy, coal enterprises how to reach safety degree and good control of safety investment, said the key problem for coal enterprise financial and security research.This paper analyzes the basic elements of safety cost, put forward cost in production and safety net control system, based on the method, the system of one million tons of coal mine safety in.put the actual work, and achieved good results, and verify the effectiveness of the evaluation system. This study can provide certain reference input plan for coal mining .enterprises to develop production safety.
出处
《煤炭技术》
CAS
北大核心
2013年第12期281-282,共2页
Coal Technology
关键词
财务
成本控制
安全生产
financial
cost control
satety production
