安全是煤炭企业生产经营活动的一项主要技术经济指标,通过分析安全与成本的辩证关系,探索煤炭成本的变化规律和最有效地控制煤炭成本,是煤炭成本管理的一个新领域。 煤炭安全成本的初步认识 在煤炭企业现行成本管理中,一切与安全有关的费用并没有单独核算和管理,而是计人各部门或相应 Security is a major technical and economic indicator of coal production and operation. It is a new field of coal cost management by analyzing the dialectical relationship between safety and cost, exploring the changing rules of coal cost and controlling the coal cost most effectively. Preliminary understanding of coal safety costs In the current cost management of coal enterprises, all safety-related costs are not separately accounted for and managed, but are calculated by the various departments or corresponding