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標題Title: Managerial accounting for safety management - The case of a Spanish construction company
作者Authors: 巴清文,Jiří Měchura-OA40F015..等
上傳單位Department: 會計資訊系
上傳時間Date: 2016-6-13
上傳者Author: 巴清文
審核單位Department: 會計資訊系
審核老師Teacher: 林憶樺
檔案類型Categories: 專題報告Project Report
關鍵詞Keyword: Accidents prevention; Construction companies; customer Management accounting; Safety costs; Safety management
摘要Abstract: Managerial accounting can play an important role in supporting safety management in enterprises, by
systematically providing appropriate reports to support the decision-making process in the area of risk
prevention, benefiting both internal and external stakeholders.
In this paper, we first examine the weaknesses of current managerial accounting systems as regards the
provision of systematic information on the cost of measures to ensure health and safety in the workplace.
We then propose a model of management accounting to calculate, analyse and control these costs, with
particular reference to construction companies. Finally, we implement a case study in a Spanish construction
company, focusing on two construction projects carried out in 2008 in Andalusia (Spain). This study
reveals that health and safety costs are substantial and remain invisible to the company to a very large
degree (more than 90%), because the items that make up this cost are dispersed within other accounting
entries, thus remaining unidentified on the income statement. Accordingly, construction companies need
to implement a management accounting system to get appropriate information about safety costs, to
guide their decisions in safety management.


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