| The bad conditions of safety and health have greatly affected the image of the construction industry and also the development of it. It could be shown from the statistical data issued by the Ministry of Construction that 1038 workers have died from 972 construction accidents in the first half of year 2004, that is, nearly 6 died each day in average. The construction enterprises are directly related to those accidents so that it is really a direct and effective way to study the safety issue in the sight of construction enterprise. Meanwhile, the author proposes the research on construction safety from the aspect of cost, which makes the construction enterprises and even the whole society realize the severe situation and importance of construction safety management. The content of the research consists of:First Part: Mainly introduces the research background, aims, significance of this research, and defines main contents and researching approach.Second Part: Deeply analyzes the current situation in China of building safety management, safety management and safety cost management of construction enterprises, and points out the serious situation which is mainly caused by the lack of investment on safety management. Meanwhile, the author suggests that constitution of the safety cost accounting system in construction enterprises is an effective approach to solve this problem form the aspects of the cost and construction enterprises.Third Part: Analyzes the meaning, classification, features of safety cost, and sorts the lost of safety in construction enterprises. Then, he discusses the meanings, items and systems of the safety cost accounting of construction enterprises.Fourth Part: studies on the contents and relevant indicators of cost analysis, and the input, output and effectiveness of safety management in construction enterprises. Proposes that the construction enterprises should carry out the optimizing measures of the input on safety management of construction enterprises and whole-process safety cost management.Fifth Part: Gives some advices on setting up the company's safety cost accounting system, and points out some lacks of this dissertation.In a word, this dissertation has comparably presented the safety cost managementin the construction enterprises in a systematic way. I hope it could do some effects and on the development of construction enterprise and contribution to the whole industry. |
