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
- 언어KOR
- URLhttp://db.koreascholar.com/Article/Detail/444979
pp.21-30
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.
1. 서 론
2. 이론적 배경
2.1 건설업 산업안전보건관리비
2.2 산업안전보건관리비 국내외 효과 비교
2.3 산업안전보건관리비 계상 기준의 한계와개선 선행연구 고찰
2.4 산업안전보건관리비 예측에 관한 선행연구 고찰
3. 연구방법
3.1 연구대상 및 방법
3.2 데이터 수집 및 분석
3.3 통계분석 방법
4. 연구 결과
4.1 상관관계분석 결과
4.2 다중회귀분석 결과
4.3 다중회귀분석 변수 재설정
4.4 계상 산업안전보건관리비와 예측 산업안전보건관리비 금액 비교
5. 결 론
5.1 연구결과 요약 및 고찰
5.2 연구의 한계 및 향후 과제
6. References
저자 소개