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在当前我国施工企业安全成本管理中,安全成本核算是施工企业开展安全成本分析、制定安全成本计划、实施安全成本控制以及反映企业安全管理工作绩效的依据,是企业安全成本管理中的一个重要环节。组织好成本核算对全面提高企业管理水平、落实企业各部门经济责任制、提高企业经济效益有很大的推动作用。
In the current safety cost management of construction enterprises in our country, safety cost accounting is the basis for construction enterprises to carry out safety cost analysis, make safety cost plan, implement safety cost control and reflect the performance of enterprise safety management, which is an important link in enterprise safety cost management . Organizing good costing has a great impetus to the overall improvement of the management level of enterprises, the implementation of the economic responsibility system of various departments in enterprises and the enhancement of the economic benefits of enterprises.