حسابداری مدیریتی برای مدیریت ایمنی. مورد یک شرکت ساخت و ساز اسپانیایی
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|49593||2015||10 صفحه PDF||سفارش دهید||8020 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Safety Science, Volume 79, November 2015, Pages 116–125
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.