Cost and benefits of implementing an occupational safety and health management system (OSH MS) in enterprises in Poland

This article presents a method of assessing the economic outcome of implementing an occupational safety and health management system (OSH MS). Developed at the Central Institute for Labour Protection - National Research Institute (Poland), this method focuses on identifying the economic expenses comprising bookkeeping and alternative cost incurred to implement and improve an OSH MS. The method was next used in a study in 20 enterprises. While varying greatly among those enterprises, the alternative cost of implementing and maintaining an OSH MS was much higher than the bookkeeping cost, which was also much lower than the cost of statutory prevention measures. The implementation of an OSH MS resulted in both tangible and intangible benefits, including reduced premiums for work accident insurance.