İmalat Firmalarında İş Sağlığı ve Güvenliği Yatırım Harcamaları İle Kaza Oranları ve İş Kazası Maliyetleri İlişkisi: İşletme Bütçesine İSG Harcamaları İçin Kaynak Tahsis Edilmesinin Önemi

Abstract

Research shows that expenditure on occupational health and safety (OHS) should be considered as an investment, rather than as a cost. Investments made to prevent occupational accidents and occupational diseases make it possible for firms to gain competitive advantage by improving accident rates and occupational accident costs. This research, which is conducted on the companies operating in the manufacturing sector in Turkey has been made for two purposes. The first is whether there is a reduction in accident rates and occupational accident costs depending on the OHS investment expenditures made in order to meet the legal requirements and the second is that whether allocating resources to the operating budget for OHS investment expenditures is an advantage in improving accident rates and occupational accident costs. Survey method was used as data collection tool. Data were collected from 229 manufacturing companies in different sizes and NACE codes in Turkey between February and August of 2017. The data were analyzed using descriptive and inferential statistical methods. It has been found that participating firms made OHS investments as much as to fulfil OHS legislation completely, and as a result reduce both accident rates and occupational accident costs. Companies that allocate resources for OHS to their operating budgets have been found to have statistically significant higher OHS investment expenditures and have better accident frequency and weight ratios, and occupational accident costs. It has been found that there is no statistically significant relationship with the allocation of resources to the operating budget for OHS expenses and the number of fatal / limb loss incidents. It has been empirically demonstrated that planned and scheduled work on occupational health and safety and allocation of resources for OHS to operational budgets are advantageous in improving accident frequency and weight rates and accident costs .