Rikhardsson Pall M, Impgaard Martin
The Aarhus School of Business, Fuglesangs Allé 4, 8210 Aarhus, Denmark.
Accid Anal Prev. 2004 Mar;36(2):173-82. doi: 10.1016/s0001-4575(02)00147-1.
The systematic accident cost analysis (SACA) project was carried out during 2001 by The Aarhus School of Business and PricewaterhouseCoopers Denmark with financial support from The Danish National Working Environment Authority. Its focused on developing and testing a method for evaluating occupational costs of companies for use by occupational health and safety professionals. The method was tested in nine Danish companies within three different industry sectors and the costs of 27 selected occupational accidents in these companies were calculated. One of the main conclusions is that the SACA method could be used in all of the companies without revisions. The evaluation of accident cost showed that 2/3 of the costs of occupational accidents are visible in the Danish corporate accounting systems reviewed while 1/3 is hidden from management view. The highest cost of occupational accidents for a company with 3.600 employees was estimated to approximately US$ 682.000. The paper includes an introduction regarding accident cost analysis in companies, a presentation of the SACA project methodology and the SACA method itself, a short overview of some of the results of the SACA project and a conclusion. Further information about the project is available at http://www.asb.dk/saca.
2001年，奥胡斯商学院和丹麦普华永道在丹麦国家工作环境管理局的财政支持下开展了系统事故成本分析（SACA）项目。该项目专注于开发和测试一种评估公司职业成本的方法，供职业健康与安全专业人员使用。该方法在三个不同行业的九家丹麦公司进行了测试，并计算了这些公司中27起选定职业事故的成本。主要结论之一是，SACA方法无需修订即可在所有公司中使用。事故成本评估表明，在所审查的丹麦公司会计系统中，2/3的职业事故成本是可见的，而1/3则对管理层隐藏。一家拥有3600名员工的公司，职业事故的最高成本估计约为68.2万美元。本文包括关于公司事故成本分析的介绍、SACA项目方法和SACA方法本身的介绍、SACA项目一些结果的简要概述以及结论。有关该项目的更多信息可在http://www.asb.dk/saca获取。
