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http://dx.doi.org/10.14346/JKOSOS.2022.37.6.50

Safety Management Cost Accounting for Underground Electric Power Transmission Facility Construction  

Min Ho, Kim (Jeju-Hanlim Wind Power Project Division, Korea Electric Power Company)
Sung Woo, Shin (Department of Safety Engineering, Pukyong National University)
Publication Information
Journal of the Korean Society of Safety / v.37, no.6, 2022 , pp. 50-59 More about this Journal
Abstract
In the Construction Technology Promotion Act (CTPA) of the Republic of Korea, safety management cost is enforced as a statutory cost that must be included in the budget of construction projects. However, the construction of underground electric power transmission facilities (UEPTFs) is not included in the category of construction works defined in the CTPA. Consequently, the statutory safety management cost does not apply to the construction of UEPTFs. To overcome this limitation, the clients of UEPTF construction projects generally provide internal guidelines enabling the addition of the safety management cost in the project budget. Nevertheless, even after the execution of the internal guidelines, some important cost items are omitted from the budget owing to the incompleteness of the guidelines. In this context, this paper proposes a complete set of accounting items and their calculation methods for appropriate budgeting of the safety management cost of UEPTF construction projects. To this end, the current budgeting method of the safety management cost of UEPTF construction projects is analyzed, and a questionnaire study is performed to confirm the necessary cost items and their appropriate calculation methods. Based on the results of the questionnaire study, a set of accounting items and their calculation criteria for the budgeting of the safety management cost of UEPTF construction projects are proposed.
Keywords
underground electric power transmission facility; safety management cost; construction technology promotion law; safety management cost accounting;
Citations & Related Records
Times Cited By KSCI : 3  (Citation Analysis)
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