In order for the analysis of effect in the respective preventive measures which is being carried out by a small & medium sized company against any potential accident, this research relates to the followings: We investigated the situation of an accident occurred in the company in which his obligation of selecting a safety manager is exempted, in accordance with the industrial safety & healthcare & enforcement ordinance, enforcement rule. We investigated the situation of an accident occurred in the company which entrusted the specialized organization with his own safety control notwithstanding it is free from an obligation to have any safety manager for aiming at the comparison and analysis of the outcome. The economic and preventive effect of industrial accident has been compared and analyzed in order to strengthen the obligation of selecting a safety manager.