Abstract: In order to give a basis for cost classification of emergency response to work safety accidents, regular pattern of emergency response activities in production safety accidents was analyzed, and the cost elements of the response activities involved were identified by literature review and the method of process mapping. According to the elements and the asset function defect repair theory, costs were divided into four categories: human resource, material resources, financial resources and opportunity loss, and connotations of costs were explained. Besides, accident emergency response cost iceberg map was constructed based on attributes of costs. Finally, a two-dimensional classification table of accident emergency response costs was given. Results show that the proposed four emergency response costs and the classification table clarify the method for the government to calculate and evaluate costs and provide new ideas and references for the optimization of the emergency response funding model.

Key words: work safety accidents, emergency response, cost classification, process mapping, asset function defect repair theory