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http://dx.doi.org/10.6106/KJCEM.2020.21.2.039

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

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)
Publication Information
Korean Journal of Construction Engineering and Management / v.21, no.2, 2020 , pp. 39-46 More about this Journal
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.
Keywords
Occupational Safety and Health Management Cost; Accounting Standards; Law;
Citations & Related Records
Times Cited By KSCI : 7  (Citation Analysis)
연도 인용수 순위
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