摘要
从铁路运输安全管理及成本管理的实际情况出发，提出了铁路运输企业的安全成本概念，设计了铁路运输业安全成本的３个一级科目、２３个二级科目及安全成本分析的指标体系．提出了具有可操作性的铁路运输业安全成本核算及分析的基本方法，并对现场实施该方法时应注意的一些问题进行了说明。
Started from the actual situation of railway transportation safety and cost management,the conception of railway transportation enterprise's safety cost is put forward.An index system with 3 accounts in grade-l and 23 accounts in grade-2 is designed for railway transportation safety cost analysis,The basic methods executable for safety cost accounting and analyzing in railway transportation enterprisei are proposed,and explanations to some problems which should be paid attention to in using these methods are given.
出处
《北方交通大学学报》
CSCD
北大核心
1994年第3期327-331,共5页
Journal of Northern Jiaotong University
关键词
铁路运输
安全管理
安全成本
ss:railway transportation
safety management
safety cost
