산업재해의 손실비용 평가방법

Abstract

Korean economy has not only highly developed in industry including scale and structure also showed rapid increase trend in an input of capital and labor. In this process, however, because of employer negligence about safety and health care of workers, there has been increase of industrial accidents, which bring a huge economical damage to their family and employer as well as workers directly involved: Loss of ability to work to workers, increase of opportunity cost to business. In the country, worker's compensation cost provided for industrial accidents in 2009 is as much as 3 trillion 460 billion won with estimated cost of uninsured loss, 14 trillion won. Currently, however, accident loss cost, the result of safety and health, is applied in the ratio of 1:4 (insured cost : uninsured cost) only for accidents provided compensation by accident compensation insurance law with a way of Heinrich. The reason we use the way of Heinrich when calculate domestic accident loss cost is that there are little accurate data needed to calculation of uninsured cost. Studies of uninsured cost are now proceeding in England, USA, EU and so on. We should understand economical loss cost by industrial accidents to promote policies for enhancing industrial competitiveness through safety and health effectively. The study indicate that insured loss cost and uninsured loss cost of foreign state increased in proportion up to 1:1～1:4 until present. These studies have had different results depending on form of industry, degree of injury, definition of cost etc. NSC, ILO, OSHA in USA, HSE in England and EU have already used a system that can calculate uninsured cost directly. On the contrary, in the domestic case, it still depends on data from Korea Labor Welfare Corporation without any accurate calculation system. By calculating the accident loss cost upon business management quantitatively in advance and reporting the result compared cost of preventing loss with that of loss to the CEO, it can be used to determine investment for safety. Therefore foreign advanced countries ,such as England, USA, EU, developed a program for calculating loss cost through systematic study results about Allocation Cost calculator which calculate itemized loss cost depending on the ratio of insured cost versus uninsured cost or appearance of accidents when the industrial accidents occurred so that everybody can calculate loss cost of industrial accidents. However it is certain that systematic study results for loss cost of industrial accidents which fit to domestic state are deficient until now. Accordingly, in this study, after classifying items of uninsured cost for calculating accident loss cost and generating factors and formula item by item, we intend to contribute to calculate accident loss cost with developing system that quantitative calculation is possible. In short, same as follow.

1) made possible to calculate uninsured cost classifying accidents by degrees with developing system that quantitative calculation is possible and to manage to uninsured cost(calculated result) systematically.

2) systemized with classifying uninsured cost items by form of accidents(2 major categories. 6 mid categories. 50 sub categories) and suggested essential data for quantitative calculation and management of accident loss cost. 3) suggested features of uninsured cost item by item and constructed system for managing uninsured cost items which appeared by levels with classifying process of accidents gradually. 4) drew items that should be managed by stages with understanding about time to occur and cease in each process of accidents 5) suggested appearance feature of uninsured cost and made it possible to calculate quantitatively with drawing formula for calculating itemized uninsured cost and factor consists of that formula.

In this study, unquantifiable factors are not considered. It will be necessary to study with taking these factors into consideration hereafter. In other words, there are some unquantified uninsured cost items. Though it is difficult to quantify these uninsured cost items, if we try to understand and manage about loss cost continuously by conducting studies for them and constructing database, follow-up studies for them will be possible.