Korean Journal of Construction Engineering and Management (한국건설관리학회논문집)

Korea Institute of Construction Engineering and Management (한국건설관리학회)
권호 표지
DOI QR코드

DOI QR Code

A Study on Improvement of Occupational Safety and Health Management Cost Accounting Standards

대규모 건설현장 건설업 산업안전보건관리비 계상기준 개선에 관한 연구

  • Baek, Yuonghyun (Department of Construction Management, Hanyang University) ;
  • Wee, Kyungsu (Department of Architectural Engineering, Hanyang University) ;
  • Baek, Insoo (Department of Architectural Engineering, Hanyang University) ;
  • Kim, Jaejun (Department of Architectural Engineering, Hanyang University)
  • 백용현 (한양대학교 건설경영학과) ;
  • 위경수 (한양대학교 건축공학과) ;
  • 백인수 (한양대학교 건축공학과) ;
  • 김재준 (한양대학교 건축공학과)
  • Received : 2020.02.10
  • Accepted : 2020.03.09
  • Published : 2020.03.31
Download PDF
⟨ Previous Next ⟩

Abstract

Occupational Safety and Health Management Cost were introduced in 1988 to prevent human safety accidents occurring in industrial sites. However, the accounting standards of Occupational Safety and Health Management Cost based on five construction types and three construction amounts do not reflect the characteristics of various construction sites. In order to understand this problem, this study analyzed the utilization rate and usage details of Occupational Safety and Health Management Cost of domestic construction companies. As a result, this study identified considerable number of projects surpassed the limits of allowed usage of Occupational Safety and Health Management Cost and analyzed their causes. Based on these findings, this study suggests the necessity and direction of improvement of Occupational Safety and Health Management Cost accounting standards.

산업안전보건관리비는 산업 현장에서 발생하는 인적 안전사고를 사전에 방지하기 위한 목적으로 1988년에 시행되었다. 그러나 다섯 개의 공사종류와 세 개의 공사금액을 기준으로 한 산업안전보건관리비의 계상기준은 다양한 건축현장의 특성을 반영하지 못하고 있다. 이를 연구하기 위해, 본 연구는 국내건설업체 현장의 건설업 산업안전보건관리비의 사용률과 사용세부항목을 분석하였다. 그 결과, 상당수의 현장에서 산업안전보건관리비를 초과 사용한 사실과 그 원인을 밝혀낼 수 있었다. 이를 토대로 본 연구에서는 건설업 산업안전보건관리비의 계상기준 개선의 필요성과 방향성을 제시하고자 하였다.

Keywords

References

  1. Choi, S.H., Oh, S.W., and Kim, Y.S. (2014). "Development of Enforcement Rate for Occupational Safety and Health Management Expense by Construction Project Types and the Percentage of Completion." Journal of the Architectural Institute of Korea structure & construction, 30(7), pp. 105-114. https://doi.org/10.5659/JAIK_SC.2014.30.7.105
  2. Jeong, M.J., Lee, M.G., and Kim, H.S. (2010). "The Effect of Occupational Safety and health Expenses on Safety Accident Prevention in Construction." Journal of Korea Safety Management & Science, 12(3), pp. 13-21.
  3. Kim, B.S. (2008). "The Appropriation and The Use Scheme of Safety Control for Reducing Severity Rate of Injury on Construction." Journal of The Korean Society of Civil Engineers D, 28(3D), pp. 383-390.
  4. Kim, S.H., Kim, J.H., Kim, B.S., and Park, J.K. (2016). "A Study on the Actual Condition of OSH Expenses Appropiation in the Construction Industry." Journal of Korea Safety Management & Science, 18(3), pp. 25-31. https://doi.org/10.12812/ksms.2016.18.3.25
  5. Kim, J.H. (1987). "A Study on the Standards of Standard Safety Management Costs for Construction Projects." Korea Occupational Safety Agency, Academic Research.
  6. Korean Statistical Information Service. (2017). "Industrial Disaster Status." , (Dec. 22, 2019).
  7. Korean Statistical Information Service. (2019). "Economically Active Population Survey." , (Dec. 22, 2019).
  8. Lee, M.G., Jeong, M.J., Kim, S.M., and Kim, H.S. (2010). "The current status and proplem analysis of the occpupational safety and health expenses in construntion." Korea Safety Management & Science Fall Conference, pp. 299-307.
  9. Minimum Wage Commission. (2019). "Decision on Minimum Wage by Year." , (Dec. 26, 2019).
  10. Oh, S.W., Kim, Y.S., Choi, S.H., and Choi, J.W. (2013). "A Study on the Estimation of Occupational Safety and Health Expense Rate by Safety Environment Change in Construction Industry." Korean Journal of Construction Engineering and Management, KICEM, 14(4), pp. 97-107. https://doi.org/10.6106/KJCEM.2013.14.4.097
  11. Seoul Metropolitan Government. (2020). Press release. , (Jan. 08, 2020).
  12. Shin, S.W. (2017). "Construction Safety and Health Management Cost Prediction Model using Support Vector Machine." Journal of the Korean Society of Safety, 32(1), pp. 115-120. https://doi.org/10.14346/JKOSOS.2017.32.1.115
  13. Son, K.S., Gal, W.M., Yang, H.S., Park, J.G., and Park, J.B. (2005). "A Study on Accounting Standards and Proper Rates for upational Safety and Health Management in Construction Industry." Korea Occupational Safety Agency, Academic Research.
  14. Yeom, D.J., Lee, M.Y., Oh, S.W., Han, S.W., and Kim, Y.S. (2015). "Development of a Safety and Health Expense Prediction Model inth e Construction Industry." Korean Journal of Construction Engineering and Management, KICEM, 16(6), pp. 63-72. https://doi.org/10.6106/KJCEM.2015.16.6.063
  15. Yi, K.J. (2017). "Preventive Occupational Health and Safety Expense Estimation Method based on Fatality Statistics and Progress Model." Journal of The Korea Institute of Buildinf Construction, JKIBC, 17(2), pp. 191-197. https://doi.org/10.5345/JKIBC.2017.17.2.191