Proceedings of The 7th World Conference on Social Sciences
Year: 2024
DOI:
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Methodology of Cost Analysis for Occupational Safety and Health
Sholpan K. Abikenova, Gulnar D. Amanova, Inara E. Sarybayeva
ABSTRACT:
The scientific article presents a methodology for analyzing costs related to occupational safety and hygiene, focusing on the development of a systematic approach for the qualitative and quantitative assessment of expenses associated with ensuring safe and healthy working conditions. The research includes an analysis of both direct and indirect costs, covering various aspects of occupational safety management. The methodology offers tools for analyzing direct costs, such as the purchase and maintenance of personal protective equipment, staff training, and regular inspections. Additionally, it takes into account indirect costs, such as productivity losses, increased medical expenses, and damage to the company’s reputation. The article proposes an integrated approach to the analysis of costs related to occupational safety and hygiene, utilizing modern accounting methods and statistical data. The research results enable enterprises to more accurately assess the effectiveness of their investments in occupational safety and identify key areas for improvement. This methodology can serve as a foundation for the development of more effective safety and hygiene management strategies within an enterprise, striking a balance between mandatory regulations and the rational use of resources to create a safe and productive work environment.
keywords: occupational safety costs, hygiene expenditure analysis, direct and indirect expenses, integrated approach, safety and hygiene management strategies