Study Of Non-coal Mine Safety Costing And Accounting Methods

According to the economist "reproduction" theory, it must under the premise of ensuring the achievement of simple reproduction, human society or corporation can survive and develop. Try for creating value for a further "expand" their reproduction. So as to achieve social progress.The extension of simple reproduction is "C+V" — that is materialized labor reproduction, and live reproduction of labor and labor necessary (that is, the reproduction of human resources).If in the production appeared insecurity factors and consequences, it is clearly damaging to both material and human resources of the normal survival and progress. Therefore, it is generally concerned about the safety of production.Taking economic construction as the center, and cost-effectiveness as a guide at the present time, one of the basic characteristics of a market economy is a way that reasonable distribution of resources, with the minimum of investment and the greatest cost-effective. All production and business activities of enterprises there is a danger, and under particular conditions which cause accidents and disasters , causing huge economic losses. Enterprises try to raise the level of technology and equipment, improved performance, increased automation, control level, Increasing input on safety, and strive to eliminate potential hazards, control accidents, reduce losses.However, as the safety of investment enterprises, it is impossible to everlasting vote, pursued at all costs to maximize their safety. It must consider the relationship between the safety and the safety benefit. Because the resources are limited, moreresources for the elimination of the risk is limited. In conditions of limited resources, how can reasonably configure this limited resource, how to optimize the program of safety devotion, how to establish investment orientation, how to assess the effectiveness of safety devotion, how to establish a system of investment in safety, consummating operational safety mechanism, which is essential to reduce costs, improve investment costs. It is more realistic guiding significance that Leaders at all levels to enhance security decision-making.After surveying study in a mining enterprise in Yunnan Province , conducted a found that the current mining enterprises in China, has not established a sound security investment accounting system. Therefore, in this paper, it combine the related subject of the mining, the security, the accounting, and the statistics and so on. It study in a cost accounting system of the non-coal mine safety. Specific studies as follows:Part one :in the introduction , mainly discuss the background of security system of cost accounting and the purpose of the study and research significance and the technical line of the study; Part Two : It mainly studied in non-coal mine safety production actuality, and analyzed the main reasons for the non-coal mines;Part three: this part mainly studied in the meaning of Mine Safety conducted cost, and analysed the composing of the cost of mines safety;Part four: combined the Non-coal mine safety cost accounting with business accounting system, This more convenience in business accounting security costs;Part five: this part discussed the method for non-coal mine safety input;Part six: In its conclusions, put forward recommendations and inadequacies of the present paper.In summary, this paper systematic analysed the composing of the mine safety cost, and putted forward the accounting system, hoping that it will able to service mine production safety and the efficiency of enterprises, and can better promote the non-coal-mineproduction safety, reduce accidents.