We could not find researches for relationship between safety performance and business performance in comparison with other research areas. Then in this paper we suggest the hypotheses which can systematically explain the relationship between safety performance and business performance and analyze the effects of safety performance on business performance through regression analysis. In order to develop the regression model between safety performance and business performance, the previous studies both for environmental management and for quality management had been reviewed. We obtained the result that the number of the injured persons in occupational accident and the number of lost work day because of the accident which are selected as measurement for safety performance had an effect on business performance through empirical analysis both for large 43 enterprises and for small and medium 30 enterprises. Also we had found that the control variables selectively 3had an effect on business performance. Finally, we concluded that the safety performance had an effect on business performance both for large enterprise and for small and medium enterprise.

본 논문의 목적은 안전성과와 경영성과의 영향관계를 체계적으로 설명할 수 있는 모형을 개발하고, 근로자수 300인 이상인 기업 43개와 300인 미만인 30개 기업을 구분해서 개발한 모형을 실증적으로 분석함으로써 모델의 타당성을 분석하는데 있다. 안전성과에 대한 변수는 노동부산하의 한국산업안전공단에서 집계한 재해자 수와 근로손실일 수를 선정하였으며, 경영성과에 대한 자료는 (주)한국신용정보와 (주)매일경제에서 출간하는 상장기업분석자료를 근거로 하여 1인당매출액을 선정하고 조절변수로 사용된 노무비, 경비, 부채비율, 수출비중을 업계평균에 비해 상대적으로 높고 낮은 정도를 높은 기업은 1, 낮은 기업은 0의 값을 지정하여 실증분석을 실시하였다. 이를 통하여 기업의 특성요인들에 따라 안전성과가 경영성과에 미치는 영향이 다르다는 본 연구의 이론적 모델은 근로자 수가 300인 이상인 국내 대기업의 경우에는 그 타당성을 지닌다고 볼 수 있었다.

The existent system of management for Measurement of Safety Cost are not effective because of the data loss and time loss and occurrence of errors through manual calculation. Therefore, tile development of the software for measurement of safety cost can solve the problem through the systematic calculation for safety cost and converting the related data to database, and also can build the strategy of the investment of Safety cost through analysing and comparing with the past data in the database. As a part of development of the software of Measurement of Safety Cost which is appropriate for the domestic environment, this study is developing a software based on Noguji method, which is one of the methods of Measurement of Safety Cost, and to appraise the efficiency of the management of Measurement of Safety Cost we will implement and improve the software in the case of the domestic enterprises.

The existent system of management for Measurement of Safety Cost are not effective because of the data loss and time loss and occurrence of errors through manual calculation. Therefore, the development of the software for measurement of safety cost can solve the problem through the systematic calculation for safety cost and converting the related data to database, and also can build the strategy of the investment of Safety cost through analysing and comparing with the past data in the database. As a part of development of the software of Measurement of Safety Cost which is appropriate for the domestic environment, this study is developing a software based on Noguji method, which is one of the methods of Measurement of Safety Cost, and to appraise the efficiency of the management of Measurement of Safety Cost we will implement and improve the software in the case of the domestic enterprises.

기업의 성장과 더불어 일반적으로 산업재해로 인한 손실비용이 증가하는 추세이며, 이는 기업이나 국가적으로 그 만큼의 이익분에 대한 손실로 발생되어진다. 영국의 경우 재해로 인한 손실비율이 기업이익의 5∼10%를 차지하고 있는 것으로 최근 조사되고 있다. 따라서 기업의 경쟁력 향상을 위하여 재해로 인한 경제적 손실비용의 정확한 파악과 분석이 요구되어지고 있다. 따라서 본 연구에서는 재해손실 비용의 파악과 그 분석 기법의 체계적 비교 조사 하였다.

This paper presents the safety management model, which is appropriate for small-to-medium enterprises that rank the highest disaster rate. It is required for these companies to modify and improve the safety-related articles and it is performed to compare and analyze the industrial disasters and safety management systems between large enterprises and small-to-medium enterprises. The basic direction of change of industrial safety healthy system must be classified to the dual direction. For large enterprises, it is focused on not pre-regulations but post-regulations based on the self-control safety management system. But for small-to-medium enterprises, it is required to intensify the safety management system and the safety responsibility for owners or administrators. Specially, the responsibility for disaster must be more strengthened by the penalty and the insurance method, and then it must be performed not only the financial support of government but also middle and long-term technical support by private safety organizations.