First Study on Safety Management Accounting

摘要：

Management accounting is a discipline which combines accounting with management. In other words, accounting data are used in managing. Drawing on the experience of environmental management accounting, this paper tries to apply management accounting into managing occupational health and safety (OHS). The definition of safety management accounting was provided in this paper, and its theoretical framework and application were studied for the first time. The benefits of using safety management accounting were also discussed. Safety management accounting could be used to assist decision making in safety management, and then improve safety performance and financial performance of enterprises.

关键词： safety management accounting safety cost decision on investment performance assessment

作者: GONG Yunhua LIU Chao

作者单位: School of mechanical and electronic engineering China University of Petroleum (Beijing) Beijing 1002 School of engineering and technology China University of Geosciences(Beijing), Beijing 100038, China

会议类型: 国际会议

会议名称: The 2010 Chinese Seminar on the Principles of Safety Science and Technology(第二届全国安全科学理论研讨会)

会议地点: 北京

会议语种:英文

页码: 387-389

在线出版日期: 2010-10-01（万方平台首次上网日期，不代表论文的发表时间）