Occupational safety and health management expenses in the construction industry are statutory and separately included in the cost statement to prevent occupational accidents and health problems. The expenses are determined by multiplying the standard amount by the rate decided according to construction types and scales. However, the current expense appropriation method does not properly reflect the recent changes in the construction industry such as industry size, industry diversification, and social atmosphere about safety reinforcement. This study surveyed 1579 questionnaires in total and analyzed expense execution rate and proportion of each expense category. The expense execution rate was relative higher in complex construction (e.g., heavy construction = 126%, civil engineering = 125%) and long-period project (equal to or over 48 months construction = 133%) compared to general construction (98~116%) and short-period project (less than 48 months construction = 115%). The proportion of spending expenses was higher in the category of safety manager labor costs (25~52%), safety facility costs (22~40%), and personal protective equipment costs (10~25%). The analysis results of the study can be utilized in revising the standard expense appropriation method by reflecting the current usages of the occupational safety and health management expenses in the construction industry.

Abstract
1. 서 론
2. 안전보건관리비 현황 분석
    2.1 안전보건관리비 계상 규정
    2.2 안전보건관리비 계상 대상 공사현황
    2.3 안전보건관리비 사용 현황
3. 안전보건관리비 실태조사
    3.1 실태조사 설문지
    3.2 실태조사 및 분석 방법
    3.3 실태조사 결과
4. 토의 및 결론
5. References

• 강성윤(울산대학교 산업경영공학과) | Sung-Yun Kang (Department of Industrial Engineering, University of Ulsan)
• 오세욱(한국조달연구원) | Oh-Se Wook (Korea Instituted of Procurement)
• 김창원(한국조달연구원) | Kim-Chang Won (Korea Instituted of Procurement)
• 정기효(울산대학교 산업경영공학과) | Kihyo Jung (Department of Industrial Engineering, University of Ulsan) Corresponding Author