Questions regarding the review of safety costs
Thread Content
Are the costs for reinforcing the framework of a chemical plant workshop (including materials and labor costs) considered safety expenses? Please offer some advice!
This post was last edited by WuYuanWuHui on 2010-11-19 at 13:51. Personally, I believe that the situation described by the original poster does not fall under the scope of allowable uses for safety expenses. According to Article 13 of the “Interim Measures for the Financial Management of Safety Expenses in Enterprises Operating in High-Risk Industries”, safety expenses must be used within the following specified boundaries. (1) Expenditures for improving, upgrading, and maintaining safety protection equipment and facilities, including: 1. Safety equipment and facilities in mining enterprises refer to systems for comprehensive dust control, geological monitoring, fire prevention and control, water management, detection of hazardous gases, ventilation systems, equipment for supporting structures and preventing slope failures, mechanical and electrical equipment, power supply and distribution systems, transportation (elevator) systems, as well as tailing ponds (dams), etc ； 2. Safety equipment and facilities in hazardous materials manufacturing enterprises refer to those devices and systems used for monitoring, surveillance, ventilation, sun protection, temperature control, fire prevention, fire suppression, explosion prevention, pressure relief, poison prevention, disinfection, neutralization, moisture prevention, lightning protection, static electricity prevention, corrosion prevention, leakage prevention, as well as protective barriers or isolated operation areas in workplaces such as workshops and warehouses ； 3. Safety equipment and facilities for road transportation enterprises refer to systems for detecting and maintaining the safety condition of transport vehicles, as well as additional safety devices attached to these vehicles. (II) Expenditures on necessary emergency rescue equipment and devices, as well as safety protection items for on-site workers. (III) Expenditures on safety production inspections and evaluations. (IV) Expenditures on the assessment, rectification, and monitoring of major hazard sources and potential major accidents. (5) Expenditures on safety skills training and emergency rescue drills. (VI) Other expenses directly related to work safety.
Reply to 2# No Regrets: The function of the framework is not only to provide support but also to serve as an important fire protection element; therefore, the cost of strengthening the framework should be classified as a safety expense.
The reinforcement of the framework is directly related to safe production; I believe it should be considered as a safety cost.
It should be counted as an expenditure for safety costs. In accordance with Article 13 of the Interim Measures for the Financial Management of Safety Costs in Enterprises in High-Risk Industries, safety costs shall be used within the scope specified below. (IV) Expenditures on the assessment, rectification, and monitoring of major hazard sources and potential major accidents. The reinforcement of the workshop framework is necessary due to safety hazards associated with it; without reinforcement, there is a risk of collapse, which constitutes a serious safety hazard. Reinforcement is a corrective measure, and therefore all expenses related to it should be considered as safety-related expenditures.