Proceedings of The 7th World Conference on Social Sciences
Year: 2024
DOI:
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Features of Structuring Systems of Accounting and Analysis of Expenses in The Field of Occupational Safety and Health
Sholpan K. Abikenova, Sh.T. Aitimova, Inara E. Sarybayeva
ABSTRACT:
This scientific article is dedicated to the peculiarities of structuring accounting and analysis systems for expenses in the field of occupational safety. The research focuses on analyzing methods of organizing and classifying costs related to ensuring the safety and health of the workforce. The article extensively examines the challenges that enterprises face in structuring accounting systems, including difficulties in determining direct and indirect costs. It provides an overview of existing methodologies and standards used in this field, highlighting their advantages and disadvantages. The main emphasis in the work is placed on the necessity of adapting the structure of cost accounting and analysis to the specific characteristics of the industry, taking into account its specificity and compliance with regulatory requirements. The research results can be utilized by enterprises to optimize their accounting systems, ensuring a more accurate and comprehensive reflection of expenses related to occupational safety. It is worth noting that this article contributes not only to the theoretical aspect of the problem but also offers practical recommendations for organizations seeking to improve the efficiency of their expense accounting systems in the field of occupational safety.
keywords: Occupational Safety Accounting, Expense Analysis, Cost Classification, Industry-specific Adaptation, Regulatory Compliance