Nagata Tomohisa, Mori Koji, Aratake Yutaka, Ide Hiroshi, Nobori Junichiro, Kojima Reiko, Odagami Kiminori, Kato Anna, Hiraoka Mika, Shiota Naoki, Kobayashi Yuichi, Ito Masato, Tsutsumi Akizumi, Matsuda Shinya
Department of Occupational Health Practice and Management, Institute of Industrial Ecological Sciences, University of Occupational and Environmental Health.
J Occup Health. 2016 Jul 22;58(4):323-32. doi: 10.1539/joh.15-0179-OA. Epub 2016 May 11.
We developed a standardized cost estimation method for occupational health (OH) services. The purpose of this study was to set reference OH services costs and to conduct OH services cost management assessments in two workplaces by comparing actual OH services costs with the reference costs.
Data were obtained from retrospective analyses of OH services costs regarding 15 OH activities over a 1-year period in three manufacturing workplaces. We set the reference OH services costs in one of the three locations and compared OH services costs of each of the two other workplaces with the reference costs.
The total reference OH services cost was 176,654 Japanese yen (JPY) per employee. The personnel cost for OH staff to conduct OH services was JPY 47,993, and the personnel cost for non-OH staff was JPY 38,699. The personnel cost for receipt of OH services-opportunity cost-was JPY 19,747, expense was JPY 25,512, depreciation expense was 34,849, and outsourcing cost was JPY 9,854. We compared actual OH services costs from two workplaces (the total OH services costs were JPY 182,151 and JPY 238,023) with the reference costs according to OH activity. The actual costs were different from the reference costs, especially in the case of personnel cost for non-OH staff, expense, and depreciation expense.
Using our cost estimation tool, it is helpful to compare actual OH services cost data with reference cost data. The outcomes help employers make informed decisions regarding investment in OH services.
我们开发了一种职业健康（OH）服务的标准化成本估算方法。本研究的目的是设定职业健康服务成本参考值，并通过比较两个工作场所的实际职业健康服务成本与参考成本，对职业健康服务成本管理进行评估。
数据来自对三个制造工作场所一年内15项职业健康活动的职业健康服务成本的回顾性分析。我们在三个地点之一设定了职业健康服务成本参考值，并将另外两个工作场所各自的职业健康服务成本与参考成本进行比较。
每位员工的职业健康服务总参考成本为176,654日元（JPY）。职业健康工作人员开展职业健康服务的人员成本为47,993日元，非职业健康工作人员的人员成本为38,699日元。接受职业健康服务的人员成本（机会成本）为19,747日元，费用为25,512日元，折旧费用为34,849日元，外包成本为9,854日元。我们根据职业健康活动，将两个工作场所的实际职业健康服务成本（总职业健康服务成本分别为182,151日元和238,023日元）与参考成本进行了比较。实际成本与参考成本不同，尤其是在非职业健康工作人员的人员成本、费用和折旧费用方面。
使用我们的成本估算工具，将实际职业健康服务成本数据与参考成本数据进行比较很有帮助。这些结果有助于雇主在职业健康服务投资方面做出明智的决策。
