Development of the principles of economic analysis of occupational safety and health management processes in enterprises

"Typical occupational safety and health management processes were identified. The following basic occupational safety and health management processes were selected for further analysis: the process of identification of occupational hazards and of occupational risk assessment, taking into consideration corrective and/or preventive actions; the process of training in OSH; and the process of monitoring working conditions, taking into consideration corrective and/or preventive actions.Information was collected on the course of selected occupational safety and health management processes in 5 selected enterprises. 15 graphic models of processes were created. An economic analysis of them was conducted, using the Activity-based Costing (ABC) method.The processes were analysed from the point of view of the possibility of their improvement. Then graphic models of the improved processes were created. Their economic analysis - using the ABC method - was conducted.A guide to analysing the cost of occupational safety and health management processes was developed and published."