• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2020년도 봄 학술논문 발표대회
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• pp.169-170
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• 2020

Occupational Safety and Health Management Cost, used to protect workers in Korean construction worksites and to create safe working environments, is a legally managed expense item. As this cost item is grounded on the Occupational Safety and Health Act, it is always implemented. However, because there is a ceiling on its rates, insufficient amounts of Safety Management Costs are often allocated to worksites, with the money not being used to areas essential to worker safety. As such, the current study raises the need to develop a set of standards to enable some items under the Occupational Safety and Health Management Costs-appropriated under the rate of indirect costs-to be appropriated as direct construction costs. As a preliminary step in this effort, the current study will provide basic data that can be used to create construction cost calculation standards for items that can be calculated as direct construction costs.