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학술논문대한안전경영과학회지2025.09 발행

국내 대규모 건설 프로젝트 산업안전보건관리비: 계상기준과 예측모델의 비교 분석

Occupational Safety and Health Management Expenses for Large-scale Construction Projects in Korea: A Comparative Analysis of Accounting Standards and Predictive Models

박지환(인하대학교); 김홍관(인하대학교 환경안전융합전공); 천영우(인하대학교)

27권 3호, 21~30쪽

초록

This study investigates the gap between statutory calculation standards and actual field conditions in estimating Occupational Safety and Health Management Expenses (OSHME) for large-scale construction projects. The current fixed-rate method, based on construction type and cost, fails to account for on-site factors such as project complexity, duration, and workforce structure, often leading to discrepancies between estimated and actual costs. To address this, data from 21 completed projects over KRW 5 billion were analyzed. Multiple regression analysis was conducted using variables including material and labor costs, project duration, floor area, number of floors, and the number of safety personnel. The results showed a significant statistical difference between calculated and actual OSHME, and the proposed model explained 95.3% of the variance (R2 = 0.953). Variable selection techniques were applied to improve prediction accuracy by addressing multicollinearity. The model offers practical value for early budgeting and supports policy improvements that align safety expenses with real on-site needs, in order to more effectively prevent industrial accidents.

Abstract

This study investigates the gap between statutory calculation standards and actual field conditions in estimating Occupational Safety and Health Management Expenses (OSHME) for large-scale construction projects. The current fixed-rate method, based on construction type and cost, fails to account for on-site factors such as project complexity, duration, and workforce structure, often leading to discrepancies between estimated and actual costs. To address this, data from 21 completed projects over KRW 5 billion were analyzed. Multiple regression analysis was conducted using variables including material and labor costs, project duration, floor area, number of floors, and the number of safety personnel. The results showed a significant statistical difference between calculated and actual OSHME, and the proposed model explained 95.3% of the variance (R2 = 0.953). Variable selection techniques were applied to improve prediction accuracy by addressing multicollinearity. The model offers practical value for early budgeting and supports policy improvements that align safety expenses with real on-site needs, in order to more effectively prevent industrial accidents.

발행기관:
대한안전경영과학회
분류:
안전공학

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국내 대규모 건설 프로젝트 산업안전보건관리비: 계상기준과 예측모델의 비교 분석 | 대한안전경영과학회지 2025 | AskLaw | 애스크로 AI