چکیده مقاله
Management accounting could be defined as the process of identification, measurement, accumulation, analysis, preparation, interpretation, and communication of financial and nonfinancial information used by management to plan, evaluate, and control within an organization and to assure appropriate use of and accountability for its resources Today, many accidents occur at the community level that accidents have adverse effects on the workers , the productive employee hours and planned production schedules Occupational accidents and diseases cause immeasurable human suffering to victims and their families, impact negatively on enterprises’ efficiency and productivity, and entail major economic losses for societies as a whole The costs of occupational injuries and illnesses can be considerable According to the International Labour Organization, these costs amount to 4 per cent of annual global gross domestic product These accidents and events have physical and financial costs and it is necessary to properly address and investigate this important issue Accident costs are associated with injuries and work related ill health and can have negative effects such as production losses and increased insurance premiums Many of these costs are difficult to evaluate, especially from an economic perspective However, usually the work accidents are analyzed focusing on root cause analysis without giving particular importance to the economic perspective According to this research, accident costs are classified into two categories: 1 Major Costs 2 Minor Costs In addition there is a correlation between Management Accounting and Safety Management
کلیدواژهها
نویسندگان
Omid Hadi
MA Accounting Ashrafi University Esfahan
شیوه ارجاع
Hadi, Omid,1400,Evaluating Cost of Accidents in the Companies and Industries,Third International Conference on Management, Accounting, Banking and Economics in Iran 1404,Mashhad
ارائهشده در
مجموعه مقالات سومین کنفرانس بین المللی مدیریت،حسابداری،بانکداری و اقتصاد در افق ایران ۱۴۰۴15 بهمن 1400 · مشهد