École Polytechnique de Montréal, Département de Mathématique et de génie industriel, C.P. 6079, Succ. Centre-Ville, Montréal, Quebec, Canada H3C 3A7.
J Safety Res. 2011 Jun;42(3):149-64. doi: 10.1016/j.jsr.2011.05.006. Epub 2011 Jul 16.
Occupational Health and Safety (OHS) stakeholders rarely factor the cost of workplace accidents into prevention spending decisions. The lack of consideration of this key information is related to the fact that the scientific literature has failed to provide OHS stakeholders with a cost-calculation tool that is both sufficiently accurate and does not require a data-collection stage ill-suited to the time constraints of workplace decision-makers.
This study reviews the recent literature to identify key elements that should foster the use of indirect-cost calculation methods by decision makers.
A "local" approach currently appears to be the best method for calculating indirect costs of workplace incidents or accidents in comparison to "bottom-up" or "top-down" approach. This paper discusses four criteria that this type of approach must satisfy to be compatible with the time constraints and accuracy demands of OHS stakeholders in organizations. In addition, four bases for the development of a new indirect cost estimation model are presented and discussed.
this study provides bases and criteria to help the development of indirect-cost calculation models better suited to workplace use than those currently available.
职业健康与安全（OHS）利益相关者在做出预防支出决策时很少将工作场所事故成本纳入考虑。之所以没有考虑到这一关键信息，是因为科学文献未能为 OHS 利益相关者提供一种成本计算工具，该工具不仅足够准确，而且不需要数据收集阶段，因为该阶段不适合工作场所决策者的时间限制。
本研究回顾了近期文献，以确定有助于决策者使用间接成本计算方法的关键要素。
与“自下而上”或“自上而下”的方法相比，“局部”方法目前似乎是计算工作场所事故或事件间接成本的最佳方法。本文讨论了这种方法必须满足的四个标准，以使其与组织中 OHS 利益相关者的时间限制和准确性要求兼容。此外，还提出并讨论了开发新间接成本估算模型的四个基础。
本研究为间接成本计算模型的开发提供了基础和标准，使其比现有的模型更适合于工作场所的使用。
