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.

The occupational safety and health expenses in construction since 1988 has contributed significantly to the reduction of injury occurrence rate. But the appropriation standards for the Occupational Safety and Health Expenses in Construction(OSHEC) have been pointed out so many issues. The purpose of this study is to present ways to improve the appropriation standards for OSHEC through the reviewing of several issues about the current system and analysis of existing statistical data. Based on the result of the research, it is proposed the new model for OSHEC.

The occupational safety and health expenses in construction since 1988 has contributed significantly to the reduction of injury occurrence rate. But accounted basis and criteria used of the occupational safety and health expenses have been pointed out so many issues. The purpose of this study, perform analysis of the effectiveness of the occupational safety and health expenses through the reviewing of several issues about the current system and analysis of existing statistical data. Based on the result of the research, it is concluded that the contribution survey of the occupational safety and health expenses on the safety accident prevention program qualitatively evaluated as an average of 4.39(standard deviatin 0.652) on the five point scale based was very positive.