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

초록

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.

키워드

Industrial accident preventionLarge-scale construction projectsMultiple regression analysisOccupational safety and health management expensesPredictive modelSafety management
제목
국내 대규모 건설 프로젝트 산업안전보건관리비: 계상기준과 예측모델의 비교 분석
제목 (타언어)
Occupational Safety and Health Management Expenses for Large-scale Construction Projects in Korea: A Comparative Analysis of Accounting Standards and Predictive Models
저자
박지환김홍관천영우
발행일
2025-09
유형
Y
저널명
대한안전경영과학회지
27
3
페이지
21 ~ 30