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Research On The Safety Cost Management Frame Of Coal Enterprises Based On ERP

Posted on:2013-07-31Degree:MasterType:Thesis
Country:ChinaCandidate:G P ZhaoFull Text:PDF
GTID:2269330392465099Subject:Accounting
Abstract/Summary:PDF Full Text Request
Coal resources, as an important energy resource in our country’s, plays a veryimportant role in the development of the national economy. In recent years, China’scoal production has been increasing year by year, at the same time, accident frequencyof coal mine safety is a declining trend, and countrywide coal million-ton mortality,which indicates that China’s coal production safety situation is gradually improvingcompared to earlier, and the national coal production safety situation is heading towardthe right direction.But this is not to say that China’s coal mine production safetysituation has been in the leading level of the world. On the contrary, we should clearlyrecognize that, at present China’s coal mine safety situation, whether it is comparedwith developed countries or the developing countries is in a relatively backwardposition, and there is still a great gap with the world advanced level. To change thissituation, reasonable arrangement of security investment funds, and further improvethe security infrastructure are the necessary ways and basic guarantee to improve itssafety status of coal mine.As the product of the informatization development, ERP provides thehigh-efficiency and high-quality information support for the modern enterprisedecision-making management, has become an important enterprise informationmanagement tool, and plays a more and more important role in business management,especially in the application of cost management even more so. To improve its level ofsafety production, Coal mines must make reasonable arrangements to secure funding,and scientific and rational security investment decisions need to be based on the trueand reliable security cost data. However, the present situation of our country is that nocolliery enterprise’s financial system can provide reliable information security costmeasurement, which causes great obstacles to the smooth conduct of the securityinvestment decisions. Based on the above, this article suggests that we shouldintroduce the safety cost into ERP system, absorb the western advanced experience ofcost management, and construct a security framework of cost management system forcoal and other high-risk industries, which has very important significance.The main content of this paper is mainly from the following aspects: firstly expound the background and significance of this study; Then briefly introduce therelated theory, and laid the theoretical foundation for follow-up study; On the basis ofthe aforementioned theoretical, the third part proposes the security cost managementframework of the "four-tier" system; The fourth part give a specific analysis andexplore for the constituent elements of the framework of the "four-tier" system ofsecurity cost management on the part of the foundation; The fifth part through a case toshow the specific application of the security cost management framework built; Thelast part give a prospect for the implementation prospects of the security costmanagement framework of our country.
Keywords/Search Tags:Coal Enterprises, ERP, Safety Cost Management, Framework
PDF Full Text Request
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