Open AccessDevelopment of Cost Estimation Tools for Total Occupational Safety and Health Activities and Occupational Health Services: Cost Estimation from a Corporate Perspective
Author(s) -
Nagata Tomohisa,
Mori Koji,
Aratake Yutaka,
Ide Hiroshi,
Ishida Hiromi,
Nobori Junichiro,
Kojima Reiko,
Odagami Kiminori,
Kato Anna,
Tsutsumi Akizumi,
Matsuda Shinya
Publication year - 2014
Publication title -
journal of occupational health
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.664
H-Index - 59
ISSN - 1348-9585
DOI - 10.1539/joh.13-0277-fs
Subject(s) - occupational safety and health , estimation , activity based costing , cost estimate , business , health care , cost driver , outsourcing , occupational health nursing , environmental health , medicine , nursing , marketing , public health , health policy , economics , management , economic growth , pathology
Development of Cost Estimation Tools for Total Occupational Safety and Health Activities and Occupational Health Services: Cost Estimation from a Corporate Perspective: Tomohisa NAGATA, et al . Department of Occupational Health Practice and Management, Institute of Industrial Ecological Sciences, University of Occupational and Environmental Health, Japan—Objectives The aim of the present study was to develop standardized cost estimation tools that provide information to employers about occupational safety and health (OSH) activities for effective and efficient decision making in Japanese companies. Methods We interviewed OSH staff members including full‐time professional occupational physicians to list all OSH activities. Using activity‐based costing, cost data were obtained from retrospective analyses of occupational safety and health costs over a 1‐year period in three manufacturing workplaces and were obtained from retrospective analyses of occupational health services costs in four manufacturing workplaces. We verified the tools additionally in four workplaces including service businesses. Results We created the OSH and occupational health standardized cost estimation tools. OSH costs consisted of personnel costs, expenses, outsourcing costs and investments for 15 OSH activities. The tools provided accurate, relevant information on OSH activities and occupational health services. Conclusions The standardized information obtained from our OSH and occupational health cost estimation tools can be used to manage OSH costs, make comparisons of OSH costs between companies and organizations and help occupational health physicians and employers to determine the best course of action.