title: Development of cost estimation tools for total occupational safety and health activities and occupational health services: cost estimation from a corporate perspective.
abstract: OBJECTIVE
  The aim of the present study was to develop standardized cost estimation tools that provide information to employers about occupational safety and health (OSH) activities for effective and efficient decision making in Japanese companies.
  
  
  METHODS
  We interviewed OSH staff members including full-time professional occupational physicians to list all OSH activities. Using activity-based costing, cost data were obtained from retrospective analyses of occupational safety and health costs over a 1-year period in three manufacturing workplaces and were obtained from retrospective analyses of occupational health services costs in four manufacturing workplaces. We verified the tools additionally in four workplaces including service businesses.
  
  
  RESULTS
  We created the OSH and occupational health standardized cost estimation tools. OSH costs consisted of personnel costs, expenses, outsourcing costs and investments for 15 OSH activities. The tools provided accurate, relevant information on OSH activities and occupational health services.
  
  
  CONCLUSIONS
  The standardized information obtained from our OSH and occupational health cost estimation tools can be used to manage OSH costs, make comparisons of OSH costs between companies and organizations and help occupational health physicians and employers to determine the best course of action.
authors.affiliation: Department of Occupational Health Practice and Management, Institute of Industrial Ecological Sciences, University of Occupational and Environmental Health.
authors.forename: Tomohisa
authors.initials: T
authors.lastname: Nagata
authors.forename: Koji
authors.initials: K
authors.lastname: Mori
authors.forename: Yutaka
authors.initials: Y
authors.lastname: Aratake
authors.forename: Hiroshi
authors.initials: H
authors.lastname: Ide
authors.forename: Hiromi
authors.initials: H
authors.lastname: Ishida
authors.forename: Junichiro
authors.initials: J
authors.lastname: Nobori
authors.forename: Reiko
authors.initials: R
authors.lastname: Kojima
authors.forename: Kiminori
authors.initials: K
authors.lastname: Odagami
authors.forename: Anna
authors.initials: A
authors.lastname: Kato
authors.forename: Akizumi
authors.initials: A
authors.lastname: Tsutsumi
authors.forename: Shinya
authors.initials: S
authors.lastname: Matsuda
mesh_terms: D003132:Commerce / Q000191:economics; D003365:Costs and Cost Analysis; D006801:Humans; D007564:Japan; D016272:Occupational Health / Q000191:economics*; D009786:Occupational Health Services / Q000191:economics*; D012189:Retrospective Studies; D017132:Workplace