Journal Article

Vrste troškova zaštite zdravlja i sigurnosti na radu

Krivačić, Dubravka, Ljubić, Josipa

2021

Overview

Iako poslovni subjekti zdravlje i sigurnost na radu poimaju važnom temom svoje društvene odgovornosti, kada su u pitanju financijska ulaganja u taj aspekt poslovanja, prevladava mišljenje kako takva ulaganja ne ostvaruju odgovarajuće financijske povrate. Navedeno dovodi do ignoriranja problematike zaštite zdravlja i sigurnosti na radu te do minimalnih ulaganja do mjere koja je propisana zakonom. Tek praćenjem troškova koji nastaju kao posljedica nezgoda na radu i s njima povezanih ozljeda, zastoja u poslovanju, sudskih troškova, kompenzacija, kazni i dr., poslovni subjekti uviđaju financijski interes za ulaganje u sprečavanje njihovog nastanka. Stoga treba razlikovati troškove koji nastaju kao posljedica nezgoda na radu i profesionalnih bolesti (korektivne troškove) od preventivnih troškova koji nastaju s ciljem ostvarivanja kako društvenih tako i financijskih koristi. Razmatranje navedenih skupina troškova definirano je kao predmet ovoga rada. Osnovni cilj rada je kroz analizu dosadašnjih istraživanja dati pregled problematike preventivnih i korektivnih troškova zaštite zdravlja i sigurnosti na radu te, u skladu s time, postaviti temelje za raspravu o financijskim koristima od ulaganja u taj aspekt poslovanja. U radu je također predočen poslovni model zaštite zdravlja i sigurnosti na radu koji osim različitih vrsta troškova u obzir uzima i konkretne koristi ulaganja. Osnovni zaključak istraživanja je da problematiku zaštite zdravlja i sigurnosti radnika treba promatrati kroz sve aspekte društveno odgovornog poslovanja pa tako i kroz financijski i računovodstveni kontekst. To konkretno podrazumijeva inkorporiranje troškova zaštite zdravlja i sigurnosti na radu u okvir menadžerskog računovodstva poslovnog subjekta, čime se olakšava njihovo praćenje, analiza i interpretacija te ujedno osigurava pouzdana podrška menadžerima u odlučivanju o ulaganjima u zdravlje i sigurnost radnika. Although many business entities perceive health and safety at work as an important factor of their social responsibility, when it comes to financial investments in this aspect of business the prevailing opinion is that these investments do not offer adequate financial returns. This leads to ignoring the issues of health and safety at work and to minimal investing prescribed by law. Only by monitoring the costs incurred as a result of accidents at work and related injuries, business downtime, court costs, compensations, fines, etc., do business entities recognize the financial interest in investing in the prevention of their occurrence. A distinction should be made between costs incurred as a result of accidents at work and occupational diseases (i.e. corrective costs), and preventive costs incurred in order to achieve both social and financial benefits. These two cost groups are the subject of this paper. The main goal of this paper is to provide an overview of the preventive and corrective costs of health and safety at work and, consequently, to set foundation for a discussion on the financial benefits from investment in that aspect of business. The paper also presents a business model for the protection of workers’ health and safety at work, which, in addition to listing various types of costs, also takes into account the benefits of such investments. The chief conclusion of the research is that all aspects of the protection of health and safety of workers, including the financial and accounting, should be addressed in socially responsible businesses. This specifically means incorporating occupational health and safety costs into the business entity’s financial plans, which will facilitate their monitoring, analysis and interpretation, and also provide reliable support to managers in deciding on investments in health and safety of workers.

• Publisher: Croatian Association of Technical Examiners,Zavod za istraživanje i razvoj sigurnosti d.d
• Subject: Accidents / Accounting / Costs / Downtime / Financial factors / Financial planning / Investments / Koji / Monitoring / Occupational diseases / Occupational health / occupational health and safety, prevention (investment) costs, corrective (accident) costs / Occupational safety / Prevention / Safety / Social responsibility / zdravlje i sigurnost na radu, preventivni troškovi (troškovi ulaganja), korektivni troškovi (troškovi nezgoda)