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Correlação entre os custos dos acidentes de trabalho e o investimento em SST em sistemas de gestão de resíduos
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Abstract(s)
Os custos dos acidentes de trabalho representam um problema económico e não apenas para as empresas. Por esse motivo, nos últimos anos tem havido uma preocupação crescente com a implementação de medidas preventivas, em meio laboral, que visam atenuar este problema. No entanto, as empresas questionam-se sobre a relação custo/benefício dos investimentos em segurança e saúde no trabalho.
Muitas são as metodologias apresentadas na literatura, que efetuam a correlação entre os custos dos acidentes de trabalho e o investimento em segurança e saúde no trabalho, mas difícil é selecionar uma metodologia que se adapte à realidade da empresa em estudo.
A metodologia proposta no FACTS 28 pela Agência Europeia para a Segurança e Saúde no Trabalho, demostrou ser ineficaz em empresas gestoras de resíduos. A organização contabilística das empresas não possui as rubricas de investimentos e de custos com o pormenor requerido naquela metodologia. Para além disso, quanto maior é a quantidade de resíduos a tratar (maior é o número de trabalhadores afetos à empresa), mais expressiva é a quantidade de acidentes de trabalho e, consequentemente, os custos a eles associados. Assim, para empresas com um baixo número de trabalhadores uma avaliação desta natureza é prescindível.
Os números referentes aos investimentos expressam-se pela estabilidade da atividade da empresa. Após o período inicial, a fase de manutenção da atividade, os investimentos em segurança e saúde no trabalho são pouco relevantes e, por isso, difíceis de se relacionar com os números/custos dos acidentes de trabalho.
No entanto, a correlação efetuada em sistemas de gestão de resíduos demostra que quando os investimentos em segurança e saúde no trabalho aumentam ligeiramente, acontece um ligeiro decréscimo em acidentes de trabalho.
The costs of occupational accidents represent an economical problem, but not just for companies. For this reason, in recent years there has been a growing concern with the implementation of preventive measures in workplaces, intended to alleviate this problem. However, companies may question about the cost/benefit of investments in safety and health at work. There are many methodologies presented in literature, which perform the correlation between the costs of occupational accidents and investments in safety and health at work, but it is difficult to select a methodology that fits the reality of this case-study. The methodology proposed in FACTS 28 by the European Agency for Safety and Health at Work, has shown to be ineffective in waste management companies. Their accounting organization doesn’t have the items of investments and costs with the required detail in that methodology. Furthermore, the greater the amount of waste to be treated (the greater the number of employees assigned to the company), the greater the amount of occupational accidents and, consequently, the costs associated. Thus, for companies with a low number of employees an evaluation of this nature is dispensable. The investment figures are expressed by the stability of the company's activity. After the initial period, the maintenance phase, investments in safety and health at work are not relevant so it is difficult to relate with the numbers/costs of occupational accidents. Nevertheless, the correlation performed in waste management systems shows that when investments in safety and health at work increase slightly, a slight decrease in occupational accidents is observed.
The costs of occupational accidents represent an economical problem, but not just for companies. For this reason, in recent years there has been a growing concern with the implementation of preventive measures in workplaces, intended to alleviate this problem. However, companies may question about the cost/benefit of investments in safety and health at work. There are many methodologies presented in literature, which perform the correlation between the costs of occupational accidents and investments in safety and health at work, but it is difficult to select a methodology that fits the reality of this case-study. The methodology proposed in FACTS 28 by the European Agency for Safety and Health at Work, has shown to be ineffective in waste management companies. Their accounting organization doesn’t have the items of investments and costs with the required detail in that methodology. Furthermore, the greater the amount of waste to be treated (the greater the number of employees assigned to the company), the greater the amount of occupational accidents and, consequently, the costs associated. Thus, for companies with a low number of employees an evaluation of this nature is dispensable. The investment figures are expressed by the stability of the company's activity. After the initial period, the maintenance phase, investments in safety and health at work are not relevant so it is difficult to relate with the numbers/costs of occupational accidents. Nevertheless, the correlation performed in waste management systems shows that when investments in safety and health at work increase slightly, a slight decrease in occupational accidents is observed.
Description
Dissertação de mestrado em Segurança e Higiene no Trabalho
Keywords
Acidentes de trabalho Custos Investimentos Resíduos Segurança Occupational accidents Costs Investments Waste material Safety MSHT
Citation
Publisher
Escola Superior de Ciências Empresariais