Proceedings of The 8th International Conference on Applied Research in Management, Business and Economics
Year: 2024
DOI:
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Evaluation of the Effectiveness of the Accounting System and Cost Analysis for Occupational Safety and Health of the Enterprise
Sholpan K. Abikenova, Gulnar D. Amanova, Inara E. Sarybayeva
ABSTRACT:
The scientific article represents a comprehensive study aimed at assessing the effectiveness of the occupational safety and health cost accounting and analysis system at the enterprise. The paper examines modern methods of accounting for expenditures on ensuring occupational safety and their impact on overall production activities. The study includes an analysis of technologies used in accounting systems, such as data collection, monitoring working conditions, and statistical analysis of incidents. The main focus of the article is on identifying factors influencing the effectiveness of the occupational safety and health cost accounting system, including the adequacy of the methods used, the degree of their automation, and integration into the overall management structure of the enterprise. The research results provide examples of successful practices in implementing such systems, identify problematic aspects, and offer recommendations for improving existing methodologies. It is expected that this research will be valuable for enterprise managers involved in occupational safety, risk management specialists, and researchers in the field of occupational safety. The presented results help to better understand how to optimize cost accounting and analysis systems for occupational safety to ensure a more efficient and safe working process.
keywords: occupational safety and health, occupational injuries, cost accounting, cost analysis, efficiency