Research On The Saefty Cost Accounting Of Construction Enterprise

The bad conditions of safety and health have greatly affected the images of the construction industry and also the development of it. It could be shown from the statistical data issued by the Ministry of Construction that 1012 workers have died from 859 construction accidents in 2007, that is, nearly 3 died each day in average. The construction enterprises are directly related to those accidents so that it is really a direct and effective way to study the safety issue in the sight of construction enterprise.Meanwhile,the auther proposes the research on construction safety from the aspect of cost, which makes the construction enterprises and even the whole society realize the severe situation and importance of construction safety management.Deeply analyzes the current situation in China of buliding safety management, safety management and safety cost management of construction enterprise, and points out the serious situation which is mainly caused by the lack of investment on safety management. This article From a security point of view of cost, using the principle of security economics, on how to secure the cost of accounting and control were studied.Firstly, analyzes the meaning, classification, features of safety cost, and sorts the lost of safety in construction enterprises. Then, discusses the meanings, items and systems of the safety cost accounting of construction enterprises.Secondly, study the security costs related indicators and analysid, and then the safety of construction enterprises of inputs, outputs, and effectiveness were studied.Afterwards, use to collect from a construction enterprise security-related inputs to some of the date on the safety of four examples of presentation of the accounting subjects.In the end, in the security analysis of costing and indicators, based on cost control to achieve the purpose of security.In a word, this is more systematically completed the construction of enterprise security and application of cost accounting exposition. I hope it could do some effects and on the development of construction enterprise and contribution to the whole industry.