대규모 건설현장 건설업 산업안전보건관리비 계상기준 개선에 관한 연구

초록

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.

키워드