title: Establishment of reference costs for occupational health services and implementation of cost management in Japanese manufacturing companies.
abstract: OBJECTIVE
  We developed a standardized cost estimation method for occupational health (OH) services. The purpose of this study was to set reference OH services costs and to conduct OH services cost management assessments in two workplaces by comparing actual OH services costs with the reference costs.
  
  
  METHODS
  Data were obtained from retrospective analyses of OH services costs regarding 15 OH activities over a 1-year period in three manufacturing workplaces. We set the reference OH services costs in one of the three locations and compared OH services costs of each of the two other workplaces with the reference costs.
  
  
  RESULTS
  The total reference OH services cost was 176,654 Japanese yen (JPY) per employee. The personnel cost for OH staff to conduct OH services was JPY 47,993, and the personnel cost for non-OH staff was JPY 38,699. The personnel cost for receipt of OH services-opportunity cost-was JPY 19,747, expense was JPY 25,512, depreciation expense was 34,849, and outsourcing cost was JPY 9,854. We compared actual OH services costs from two workplaces (the total OH services costs were JPY 182,151 and JPY 238,023) with the reference costs according to OH activity. The actual costs were different from the reference costs, especially in the case of personnel cost for non-OH staff, expense, and depreciation expense.
  
  
  CONCLUSIONS
  Using our cost estimation tool, it is helpful to compare actual OH services cost data with reference cost data. The outcomes help employers make informed decisions regarding investment in OH services.
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: 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: Mika
authors.initials: M
authors.lastname: Hiraoka
authors.forename: Naoki
authors.initials: N
authors.lastname: Shiota
authors.forename: Yuichi
authors.initials: Y
authors.lastname: Kobayashi
authors.forename: Masato
authors.initials: M
authors.lastname: Ito
authors.forename: Akizumi
authors.initials: A
authors.lastname: Tsutsumi
authors.forename: Shinya
authors.initials: S
authors.lastname: Matsuda
mesh_terms: D003363:Cost Control; D003365:Costs and Cost Analysis; D006801:Humans; D007564:Japan; D066192:Manufacturing Industry / Q000191:economics* / Q000458:organization & administration; D009786:Occupational Health Services / Q000191:economics*; D012016:Reference Values; D012189:Retrospective Studies; D017132:Workplace / Q000191:economics*