Journal of the Korea Safety Management & Science (대한안전경영과학회지)

Korea Safety Management & Science (대한안전경영과학회)
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Analysis and Survey on Occupational Safety and Health Management Expenses in the Construction Industry

건설업 산업안전보건관리비 사용 실태조사 및 분석

  • Sung-Yun Kang (Department of Industrial Engineering, University of Ulsan) ;
  • Oh-Se Wook (Korea Instituted of Procurement) ;
  • Kim-Chang Won (Korea Instituted of Procurement) ;
  • Kihyo Jung (Department of Industrial Engineering, University of Ulsan)
  • Received : 2023.03.15
  • Accepted : 2023.06.26
  • Published : 2023.06.30
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Abstract

Occupational safety and health management expenses in the construction industry are statutory and separately included in the cost statement to prevent occupational accidents and health problems. The expenses are determined by multiplying the standard amount by the rate decided according to construction types and scales. However, the current expense appropriation method does not properly reflect the recent changes in the construction industry such as industry size, industry diversification, and social atmosphere about safety reinforcement. This study surveyed 1579 questionnaires in total and analyzed expense execution rate and proportion of each expense category. The expense execution rate was relative higher in complex construction (e.g., heavy construction = 126%, civil engineering = 125%) and long-period project (equal to or over 48 months construction = 133%) compared to general construction (98~116%) and short-period project (less than 48 months construction = 115%). The proportion of spending expenses was higher in the category of safety manager labor costs (25~52%), safety facility costs (22~40%), and personal protective equipment costs (10~25%). The analysis results of the study can be utilized in revising the standard expense appropriation method by reflecting the current usages of the occupational safety and health management expenses in the construction industry.

Keywords

Acknowledgement

이 성과는 정부(과학기술정보통신부)의 재원으로 한국연구재단의 지원을 받아 수행된 연구임(No. 2022R1A2C1003282)

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