Ronska O. Accounting and cost analysis for safety at work and prevention of accidents of personnel at the enterprise

Object of study is the process of expenses formation for safety at work and accident prevention at the coal mining enterprises. Objective is the extension of theoretical principles concerning costs accounting for safety at work and accident prevention and the development of planning, collecting and recording. Analyzing and processing data based on workplace safety costs by examining their economical essence from the domestic and overseas theory and practice’s position. Methods are the following: dialectical approach; method of systems research; methods of analysis and synthesis; methods of theory generalization and comparison; abstract and logical; statistical methods; modeling method. Results are the scientific substantiation of theoretical and methodological principles of accounting and analysis of workplace safety at the coal mining enterprises, forming the findings and practical offers for upgrading their procedures. Novelty for solving the problem of workplace safety costs’ identification for management requirements. We have put forward its upgraded classification for the criteria. The conceptual basis of planning, accounting and analysis of workplace safety; We have improved the scheme of obtaining information’s process about costs for safety at work and accident prevention in the management accounting system with the purpose of its analysis and evaluation of effective management. It is offered the order of accounting workplace safety costs, which includes: establishing objectives, definition of the object, the subject of accounting, expenditure, its reflection in the accounting policy and enterprise’s management structure . We have supplemented the analytical costs accounting for safety at work and accident prevention due to developing analytical accounting data and summary information about the cost accounting and generalization of such costs in the reporting for higher hierarchical level of management. Methods of cost analyzing for workplace safety will be proceeded that allows to generalize costs, define its correlation with coal mining enterprises’ requirements, its interrelation of coal production’s expenses by using financial and internal management reporting and foresee the volume of workplace safety funding for the future.We have implied into the state enterprise’s activity such as "Lvivvugillia" coal industry "Mine Velykomostivska, coal industry “Mine "Chervonogradska." Scope is The Ministry of Energy and Coal Industry of Ukraine.the Industry is Economy.