关键词: 安全视角, 作业成本法(ABC), 煤矿企业, 成本管控, 安全投入

Abstract:

To realize the coordinated development of cost control and targeted safety investment, aiming at the drawbacks including extensive cost management, passive material circulation, and isolated data transmission in traditional coal mines, activity-based costing (ABC) was adopted in this paper. Safety factors were integrated into the whole production process for driving factor analysis, and an innovative cost control system with the framework of "concept improvement, mode promotion, quota optimization and platform support" was proposed. A five-level vertical management framework covering mine, functional department, production district team, operation group and post, a four-level cost collection model divided by working face, district team, unit equipment and single post, as well as a linkage governance mechanism linking cost expenditure and safety risks were constructed, through which the visualized correlation among cost consumption, safety investment and on-site hazards was realized. With a coal mine enterprise as the research object, supporting countermeasures including the integrated verification of three cost examination standards and three safety inspection rules, and the construction of market-oriented maintenance bases were carried out on site. The results show that multiple expense optimization projects are finished in practical engineering applications with remarkable cost savings achieved and the occurrence probability of safety accidents reduced simultaneously. It is verified that the proposed novel control system solves the long-standing defects of extensive management and isolated information interaction. The coordinated progress of cost cutting, efficiency promotion, and safety performance upgrading is realized with the system.

Key words: safety perspective, activity-based costing (ABC), coal mining enterprises, cost control, safety investment