Research On The Cost-effectiveness Of Safety Production Investment In Listed Coal Enterprise

During the 14 th Five-year Plan period,the coal industry has been established as the ballast stone for the safe and stable supply of energy in China.However,due to the particularity of coal enterprises’ production operations,the risk and accident rate of coal production are high,which also determines the large safety input and expenditure of coal enterprises’ safe resource allocation.Therefore,it is necessary to carry out cost-benefit analysis of safety production input in coal enterprises,so as to minimize safety input cost and maximize output benefit.First in this thesis,by using Pearson correlation(Person)inspection,determine the 18 coal listed companies of three inputs(safety engineering cost,safety prevention cost)and two outputs(internal loss,net profit)data as a safe production cost benefit analysis of sample data,and then use the BCC model of data envelopment analysis,From the static perspective,this thesis analyzes the cost-effectiveness of safety production input of 18 listed coal enterprises from 2011 to 2020,and selects the enterprises with poor performance for separate analysis,and then selects the enterprises with the worst performance from the enterprises with ineffective cost effectiveness of safety production input for projection analysis.Then Malmquist index model is used to analyze the cost benefit of safety production input of 18 listed coal enterprises from the dynamic perspective.Through the calculation of the two models,it is found that listed coal enterprises are blind in safety production cost investment.The listed coal enterprises which have not achieved the safety production input cost efficiency and effectiveness all have the problem of cost input redundancy or output benefit insufficiency.The technical progress index of each year is low;Although the overall economies of scale are effective,the growth rate is too low.The reason is that the safety production technology level of coal listed enterprises is low and the technical equipment is backward;Low level of safety management and poor awareness of safety production;Overcapacity and low efficiency in mergers and reorganizations.Therefore,according to the above reasons,this study puts forward corresponding countermeasures.As far as enterprises are concerned,they should learn from each other’s advanced experience and technology to narrow the gap between enterprises’ safety investment cost and benefit level.We will strengthen innovation,introduce new technology and equipment,and improve work safety.At the same time,the management should improve the scientific management level,strengthen the cost management,for the safety of production escort;Formulate reasonable expansion policies,so that the number of coal mines continue to reduce,the average scale of coal mines continue to expand,the production cost gradually reduced,at the same time using data analysis,reasonable adjustment of cost input,so as to improve efficiency.