Benefit cost analysis in terms of management and cost accounting for occupational health and safety expenditures in enterprises: Manisa Mold Industry example

The aim of this study is to find out that occupational health and safety practices are not only a cost element for businesses but also have significant contributions to businesses. The study consists of three parts with sementic cohorence. In the fist part, occupational health and safety is explained, the aim and importance of occupational health and safety is emphasized, occupational and safety's historical development in the World and in Turkey is explained and occupational accidents and diseases are examined. In the second part, it is examined the productivity and the factors that affect productivity, and the efficiency of the relationship between ergonomics and occupational safety is explained. In the third part, results of the research on the enterprises which operating in the province center of Manisa, are analyzed and interpreted. Survey method is used as a data collection tool in the research. The basic assumption of the research is to consider that spending expenses on occupational health and safety precautions is a financial matter for business organizations as well as it will avail for a long-term. As a result of the research, besides the fact that the expenses for occupational health and safety precautions are a financial matter for business organizations, our assumption which is that they will avail for a long period has been confirmed. It has been concluded that occupational health and safety implementations decreases the number of occupational accidents, shortens the time for substitution of personnel, decreases the interruptions during production process, decreases the durations of incapacity to work periods, increases productivity while decreasing the cost, provides prestigious image and increases customer satisfaction. Key words: Occupational Health and Safety, Occupational Accidents, Occupational Diseases, Analysis of Cost-Benefit, Productivity and OHAS.