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[如何衡量企业健康投资的效率:若干选定问题]

[How to measure efficiency of health investments in enterprises: selected issues].

作者信息

Rydlewska-Liszkowska Izabela

机构信息

Z Zakładu Polityki Zdrowotnej Instytutu Medycyny Pracy im. prof. dra I. Nofera w Lodzi.

出版信息

Med Pr. 2005;56(6):467-74.

PMID:16613372
Abstract

BACKGROUND

World trends and international organization recommendations point out the necessity of OHS economic appraisal methods improvement in order to ensure effective resources management in companies.

MATERIALS AND METHODS

Published world literature on economic appraisal results, recommendations of international organizations, results of the own studies on economic appraisal in the field of health and safety at work in the companies in Poland were the background of the economic appraisal model for Polish companies. Several project assumptions have been adopted. The model of the return of the investment, model based on the company participation and some elements of the net costs formula are recommended for Polish companies in order to appraise efficiency of the health investment. The basic ratio in economic evaluation should be cost/benefit ratio. The project of the economic evaluation algorithm has been elaborated.

RESULTS AND CONCLUSIONS

The economic analysis of the health protection and safety at work should include clear division between the internal and external costs. The proposed model could be used for the companies management needs in two directions: to microeconomic efficiency appraisal of investment in programs/intervensions in health and safety at workplace and to analyze the influence of the costs of accidents and occupational diseases and costs of preventive programs on finance management on the company level.

摘要

背景

世界发展趋势和国际组织的建议指出,有必要改进职业健康与安全(OHS)经济评估方法,以确保企业有效管理资源。

材料与方法

已发表的关于经济评估结果的世界文献、国际组织的建议以及波兰企业在工作场所健康与安全领域的经济评估自身研究结果,构成了波兰企业经济评估模型的背景。采用了若干项目假设。为评估健康投资的效率,建议波兰企业采用投资回报模型、基于企业参与度的模型以及净成本公式的一些要素。经济评估中的基本比率应为成本效益比。已制定经济评估算法项目。

结果与结论

工作场所健康保护与安全的经济分析应明确区分内部成本和外部成本。所提出的模型可用于满足企业管理的两个需求:对工作场所健康与安全项目/干预措施投资进行微观经济效率评估,以及分析事故和职业病成本以及预防项目成本对企业层面财务管理的影响。

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