Research On Safety Scheme And Cost Optimization Of Coal Seam Roadway Support Engineering Based On Cost Operation Method

Coal seam roadway support engineering is one of the important guarantees for the safety production of coal enterprises,and it is also an important research object of cost management of coal enterprises.At present,the traditional cost accounting method cannot meet the needs of coal enterprises for cost control of road support costs,and their cost accounting method cannot really reflect the cost of road support,which divides the relationship between the cost of support and the security of support operations.This paper takes the Lijiahao Coal Mine Support project as a research background,based on the theory of activity-based cost accounting,and adopts the research methods such as on-site investigation,theoretical analysis,mathematical calculation,etc.to analyze the basic theory of activity-based cost accounting and study the coal seams based on the activity-based cost accounting method.Technical scheme of road support,optimization of road support costs based on the activity-based cost accounting method and proposed supporting measures for road support and cost control of coal companies based on the activity-based cost accounting method.The research results have an important theoretical value and practical relevance for coal companies to improve cost management errors under the traditional cost method,as well as to improve the line safety support system and cost optimization of coal companiesFirstly,this paper discusses the basic theory of activity-based costing,and expounds its basic concept,calculation principle,calculation process and accounting steps.The advantages and disadvantages of traditional costing and activity-based costing are compared,and the application value and applicable conditions of activity-based costing are determined.According to the cost characteristics of coal enterprises,this paper analyzes the current situation of cost accounting of coal enterprises,divides the cost into activity-based costing method,and determines the cost accounting system of coal enterprises based on activity-based costing method.Secondly,Combined with the on-site engineering background,through the on-site investigation of the existing roadway support scheme,and evaluate its safety degree;through the analytic hierarchy process,establish the roadway support safety hierarchy model,and test it,and determine the roadway Safety weight factor of support operation;through the calculation results of roadway support parameters,combined with various safety weights of roadway support operation,the safety scheme of coal seam roadway support is determined.Thirdly,Various production operation costs in the roadway support are divided,and the support operation center is determined and distinguished;taking the return air trough as the research object,based on the roadway support safety technical scheme,the activity costing method is used to Its consumption cost is calculated and classified to achieve dynamic control of roadway support operation cost,and realize dynamic cost optimization of roadway support based on activity costing method.Finally,Based on the previous research results of the support safety scheme and cost optimization of Lijiahao Coal Mine,combined with the theory of activity-based costing,using the dynamic cost optimization framework of coal seam roadway support operation obtained above,the pre-control system,in-process control system and post-event control system of support operation were analyzed.Control system,determine the supporting measures for roadway support cost optimization;through theoretical analysis and on-site investigation,under the premise of the implementation of the operation costing method in coal enterprises,analyze the supporting measures for cost control optimization of coal enterprises.