Optimization of costs for labor protection of the enterprise

Abstract

Abstract All The authors propose a justification for the distribution of the budget of labor protection (LP) of the enterprise on organizational-technical measures aimed at improving working conditions and safety and on social activities related to staff training and prevention of workers health. The accumulation of professional risk is considered, and the efficiency of costs for LP is estimated by reducing the rate of its accumulation, the change in the distribution of which can serve as the basis for flexible management of labor protection of the enterprise in order to reduce the level of professional risk. The increase in the effect of the cost of LP, determined by the criterion of reducing the rate of accumulation of professional risk, is very relevant in the development of LP management in the enterprise.