Central Institute for Labour Protection - National Research Institute, Poland.
Int J Occup Saf Ergon. 2012;18(2):181-93. doi: 10.1080/10803548.2012.11076927.
This article presents a method of assessing the economic outcome of implementing an occupational safety and health management system (OSH MS). Developed at the Central Institute for Labour Protection - National Research Institute (Poland), this method focuses on identifying the economic expenses comprising bookkeeping and alternative cost incurred to implement and improve an OSH MS. The method was next used in a study in 20 enterprises. While varying greatly among those enterprises, the alternative cost of implementing and maintaining an OSH MS was much higher than the bookkeeping cost, which was also much lower than the cost of statutory prevention measures. The implementation of an OSH MS resulted in both tangible and intangible benefits, including reduced premiums for work accident insurance.
本文提出了一种评估实施职业安全健康管理体系（OSH MS）的经济效果的方法。该方法由中央劳动保护研究所-国家研究所（波兰）开发，侧重于确定构成实施和改进 OSH MS 的会计和替代成本的经济支出。该方法随后在 20 家企业的研究中使用。虽然在这些企业之间差异很大，但实施和维护 OSH MS 的替代成本远高于会计成本，而会计成本又远低于法定预防措施的成本。实施 OSH MS 带来了有形和无形的收益，包括降低工伤保险费。
