A Study on the Problem and Improvement of Occupational Safety and Health Management Expenses by the Extension of Construction Period

Abstract

Occupational safety and health management expenses are expenses used for the purpose of protecting workers from accidents and can only be adjusted for changes in direct material costs and direct labor costs.
 This paper presents a model of occupational safety and health management expenses by type of construction period extension and analyzes the problems of the adjustment method of occupational safety and health management expenses.
 Accordingly, the results of this study may suggest the needs for a revision of Occupational Safety and Health Act and how to adjust occupational safety and health management expenses.