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Cost-benefit Studies In Safety Production Of Xishan Coal Electricity

Posted on:2021-05-10Degree:MasterType:Thesis
Country:ChinaCandidate:A Q ZhaoFull Text:PDF
GTID:2381330611479951Subject:Accounting
Abstract/Summary:PDF Full Text Request
Due to the particularity of production,the accident rate and accident loss of coal enterprises are higher than that of general industrial enterprises,which determines the high proportion of safety resource cost allocation of coal enterprises and the large safety input expenditure.In the 70 years since the first Five-Year Plan,the country's policy orientation,environmental issues and development of new energy in each phase of the plan have all contributed to the coal industry's gradual transformation from boom to bust,including nearly25 years of losses for the whole industry.However,China's coal industry has deep historical roots,which can be traced back to the haneping coal & iron co.,LTD.,founded in February1908.Meanwhile,according to data released by BP in the statistical yearbook of world energy2019 on June 11,2019,coal consumption increased by 1.4% year on year,twice the 10-year average growth rate,led by India(36 million tons of oil equivalent)and China(16 million tons of oil equivalent).It can be seen that China's coal-based energy structure will still be hard to shake in the coming decades despite prominent environmental and other problems.Since the implementation of the 13 th Five-Year Plan and the specific development plan of the coal industry,the research on the relationship between the input cost and the output benefit of safe production has not yet yielded substantial results,and the safety cost and benefit is unknown.Therefore,based on the summary of previous research results,this paper explores and innovatively selects Xishan Coal Electricity as a typical case according to the industry influence,and uses DEA-BCC model and Malmquist index to evaluate the safety production cost and benefit of its eight major mines from the static and dynamic perspectives from 2011 to 2018.After two models are calculated,it is found that Xishan Coal Electricity has some blindness in safety cost input.Each mine has different degree of cost input redundancy or output benefit insufficiency phenomenon;The overall technical efficiency index of each year,especially the technical progress index,is low;The overall scale benefit is not obvious and the total cost input of safe production is low.It can be traced back to the source that the safety production equipment of Xishan Coal Electricity is old and has not been updated in time,and the equipment cost input is insufficient.The innovation and research ability of safety technology is weak and lack of financial incentive mechanism;The safety management system needs to be further improved,and the funds for work-related injury insurance,labor insurance and occupational disease prevention have not been adjusted as needed.Miners have limited safety awareness and risk management capabilities,and safety training is not cost-effective.Therefore,in view of the above reasons,this paper puts forward specific countermeasures from the perspectives of enterprises and governments.As far as enterprises are concerned,they should first reduce cost and increase efficiency,adjust cost input with the help of data model,and then improve efficiency.Secondly,fully tap the innovation potentialof the enterprise,the introduction of advanced equipment;At the same time,the leadership should strengthen cost management and supervise production safety.In addition,the government should refine the extraction standard of safety production expenses of coal enterprises from a macro perspective,and supervise the implementation of the responsibility of safety production of enterprise management.
Keywords/Search Tags:coal enterprise, cost-benefit analysis of safety production, DEA
PDF Full Text Request
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