Ramos Delfina G, Arezes Pedro M, Afonso Paulo
Polytechnic Institute of Cávado and Ave, Technology School, Barcelos, Portugal.
University of Minho, Guimarães, Portugal.
Work. 2015;51(3):495-504. doi: 10.3233/WOR-141884.
When an organization performs an integrated analysis of risks through its Occupational Health and Safety Management System, several steps are suggested to address the implications of the identified risks. Namely, the organization should make a detailed analysis of the monetary impact for the organization of each of the preventive measures considered. However, it is also important to perform an analysis of the impact of each measure on society (externalities).
The aim of this paper is to present a case study related to the application of the proposed economic evaluation methodology.
An analysis of the work accidents in a hospital has been made. Three of the major types of accidents have been selected: needle stings, falls and excessive strain. Following the risk assessment, some preventive measures have been designed. Subsequently, the Benefit/Cost ratio (B/C) of these measures has been calculated, both in financial terms (from the organization's perspective) and in economic terms (including the benefits for the worker and for the Society).
While the financial ratio is only advantageous in some cases, when the externalities are taken into account, the B/C ratio increases significantly.
It is important to consider external benefits to make decisions concerning the implementation of preventive measures in Occupational Health and Safety projects.
当一个组织通过其职业健康与安全管理体系对风险进行综合分析时，建议采取几个步骤来应对已识别风险的影响。具体而言，该组织应对所考虑的每项预防措施对组织的货币影响进行详细分析。然而，对每项措施对社会的影响（外部性）进行分析也很重要。
本文的目的是展示一个与所提议的经济评估方法应用相关的案例研究。
对一家医院的工作事故进行了分析。选取了三种主要的事故类型：针刺伤、跌倒和过度劳累。在进行风险评估后，设计了一些预防措施。随后，计算了这些措施的收益/成本比（B/C），包括财务方面（从组织的角度）和经济方面（包括对工人和社会的益处）。
虽然财务比率仅在某些情况下有利，但考虑到外部性时，B/C 比率会显著增加。
在职业健康与安全项目中，在做出关于实施预防措施的决策时考虑外部收益很重要。
