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1、安全技術經濟分析及評價,職業安全衛生費用模型Occupational Safety and Health Expense Model,Expense,Safety level,全部費用被扭曲的費用模型Total-expense-distortion Expense Model,Expense,Safety level,安全-效益曲線 Safety-benefit Curve,Efficiency,Safety Status,Accident Frequencies,Safety Investment,Safety investment,Time T,Diagram 1,Diagram 2,Di2、agram 3,安全投資內容 Safety Investment Content,(一)企業建設階段的安全投入 Safety Investment at the Enterprise Construction Stage(二)企業運營期間的安全投入 Safety Investment in the Enterprise Operations Period,(一)企業建設階段的安全投入Safety Investment at the Enterprise Construction Stage,1.對生產要素進行的安全投入。企業在投產之前的生產計劃階段,安全投資涉及到人員、機具、物料、方法、環境各3、個生產要素。1.Safety investment in factors of production.In the production planning phase before operation,safety investment involves various factors of production,such as personnel,machine tools,materials,method and environment.,(一)企業建設階段的安全投入Safety Investment in the Enterprise Construction Phase,2.對可能發生4、的事故投入的預防費用。在生產計劃階段,為防止在一些預料之中的事故中如生產故障使設備停止運轉,或進行有危險性的修理作業時發生人身傷害,企業需要配備復雜且價格昂貴的控制系統、儲存備件、配備個體防護設施等等;遇到事故和緊急狀態,要制定應急計劃、添置應急設備。2.Preventive expenses invested in contingent accidents.At the production planning stage,to prevent some expected accidents that production difficulty shuts the equipment down5、,enterprises need to be equipped with complex and expensive control system,storage of spare parts,individual protective facilities,etc.;Facing accidents and emergency,enterprises shall formulate contingency and replenish emergency equipment.,(一)企業建設階段的安全投入Safety Investment at the Enterprise Construc6、tion Stage,3.對環境保護和公共安全的投入。法律規定企業不能破壞周邊社區的環境和公共安全,企業對有害廢物、振動、噪聲等危害進行控制,而且在投產有責任之前就應當采取措施,這必然會導致前期投入成本增加。3.Investment in environmental protection and public Safety.The law stipulates that the company cant destroy environment and public safety of Communities,but bears the responsibility to control har7、ms,such as hazardous waste,vibration,Noise.Furthermore,it shall take measures before responsible operation,which Will inevitably lead to the increase of prophase investment costs.,(二)企業運營期間的安全投入Safety Investment in the Enterprise Operations Period,企業運營期間的安全投入包括固定費用、變動費用和特殊費用。Safety investment in the8、 enterprise operations period includes fixed expense,variable expense and special expense.1.固定費用。固定費用主要是計劃內的企業日常職業安全衛生管理活動所發生的費用,體現在有關部門如安全管理部門、醫療部門、防火部門、培訓部門、人事部門、勞資或福利部門及車間等進行的職業安全衛生管理活動上,包括:1.Fixed expense.fixed expense is mainly the expense arisen from companys occupational safety and health man9、agement activities within plans and is embodied in occupational safety and health management activities of relevant departments,such as,safety management department,medical department,fire protection department,training department,personnel department and Labor or welfare department and workshop,etc10、.It includes,(二)企業運營期間的安全投入Safety Investment in the Enterprise Operations Period,(1)對硬件廠房、設備、物料、個體防護設施等的管理費用和預防措施費用,包括付給外部顧問或審計人員的費用;(2)企業內職業安全衛生活動使企業管理者和有關工作人員(領導者、監督人、安全、醫療、防火、培訓、人事等部門人員,文書、記錄、統計人員、工會代表等)花費的時間費用,即企業付給這些人員的工作報酬。(1)Management fees and prevention costs of hardware-plants,equipment,ma11、terials,Individual protective facilities,together with fees paid to external consultants or auditors;(2)Time cost made by enterprise managers and relevant officers(leaders,supervisors,staff of safety,health,fire prevention,training,personnel department,clerk,recorder,Statistical,steward,etc.)for occ12、upational safety and health activities within enterprises.That is,salary allowance paid to these staff by enterprises.,(二)企業運營期間的安全投入Safety Investment in the Enterprise Operations period,2.變動費用。變動的預防費用主要是計劃外的預防措施費用和安全活動(宣傳、檢查、調查、訓練、研究、報告等)費用。2.Variable expense.Variable preventive cost mainly is,unsc13、heduled prevention costs and expenses of safety activities(propaganda,inspection,investigation,training,research,report,etc.).,(二)企業運營期間的安全投入Safety investment in the companys operations period,3.特殊費用。針對在設計階段(設計生產程序,設計或購買機器等)未曾予以考慮的危險,需要在固定的正常預防費用之外,增加特殊的預防費用,包括:(1)更新設備、設置新工序的費用;(2)對原設備改進防護裝置的費用。3.Sp14、ecial expense,refers to unconsidered hazards in the design stage(design production procedure,design or purchasing machines,etc.),and needs to increase special preventive costs,beyond fixed normal preventive costs.It includes,(1)expenses to upgrade new equipment,set new process;(2)expenses to improve15、 safe guard on original equipment.,事故經濟損失分析Analysis on the accidental economic loss,health care衛生保健,sickness absence因病缺勤,early retirement提前退休,Financial and socio-economic costs of(work-related)illness-Denmark,Deaths死亡,Productivity生產率,equipment damages設備的損害,employer,worker,public,insurance,grief and 16、suffering,Expense,Safety Level,Perceived and Real Accident Expense Model(Brody，1999),事故費用的構成 Constitute of Accident Expenses,事故費用的構成 Constitute of Accident Expenses,Accident Expenses,Insurance Expenses,Non-insurance Expenses,Fixed Insurance Expenses,Variable Insurance Expenses,Medical,Subsidy and Ot17、her Expenses Paid by Enterprises,Non-productive Salary,Property Loss Expenses,Production Loss Expenses,Other Loss Expenses,Intangible Loss,國外事故經濟損失的類型Type of Economic Loss of Overseas Accidents,直接經濟損失:由保險公司支付的費用為直接經濟損失Direct economic loss:expenses paid by insurance companies.間接經濟損失:其他由企業承擔的經濟損失為間接經濟18、損失。Indirect economic loss:other economic losses borne by enterprises.,我國事故經濟損失的類型Type of Economic Loss of Chinese Accidents,直接經濟損失:因事故造成人身傷亡及善后處理所支出的費用,以及被毀壞的財產的價值。Direct economic loss:expenses paid for personal Injuries and ability in aftercare arisen from accidents.間接經濟損失:因事故導致的產值減少、資源的破壞和受事故影響而造成19、的其它損失。Indirect economic loss:output decrease arisen from accidents,resources destruction and other losses caused and affected by accidents.企業職工傷亡事故經濟損失統計標準Statistical standard of economic loss in casualty accidents of enterprise staff and workers,事故費用的計算方法Calculation Methods of Accident Expenses,直間系20、數比值法:Ratio method of direct inter-coefficient 事故總損失=K 直接經濟損失 Total accidental loss=K direct economic loss K:直間系數比值 Direct inter-coefficient ratio事故生命損失的計算:Calculation of accidental life loss 生命價值=一生工作年數勞動生產率 Life value=Life-time working years*Labor productivity 生命損失價值=生命損失年數勞動生產率 Life loss value=lif21、e loss years*labor productivity 平均生命損失價值=平均生命損失年數勞動生產率 Average life loss value=Average life loss years*Labor productivity,HEINRICH(1930)Calculate the direct costs and multiply them for a parameter,For the American industry in the 20s the indirect costs were 4 times higher than the direct costs.,The 22、total cost of the accidents would be calculated:,F.Bird,Economic analysis methods經濟分析方法,Cost of Illness(C-O-I):疾病成本核算Cost-Benefit Analysis(CBA):成本效益分析 Cost-Effectiveness(C/E):成本效率,安全投資與安全度的關系 Relationships between Safety Investment and Safety Degree,Safety Investment,Safety Degree,成本效益分析 Cost-benefi23、t Analysis,安全經濟效益E=安全產出量B/安全投入量C;Safety cost effectiveness E=Safety output B/Safety input C;安全經濟效益E=安全產出量B一安全投入量C。Safety cost effectiveness E=Safety output B-Safety input C;安全產出B=減損產出B1+增值產出 B Safety output B=Depreciation output B1+Appreciation output B安全的減損產出B1=損失減少增量=安全措施前損失一安全措施后損失 Safety depreci24、ation output B1=Decreased loss increment=pre-loss of safety measures-post-loss of safety measures,成本效益分析 Cost-benefit Analysis,損失項目包括傷亡損失職業病損失事故的財產損失危害事件的經濟消耗損失 Loss project includes casualty loss Loss of occupational diseasesproperty loss of accidents economic consumption loss of hazardous occurren25、ces 增值產出項目包括通過創造良好的工作條件,提高勞動生產率,從而增加產值與利稅,通過安全、舒適的勞動和生存環境,滿足人們的安全需求實現良好的社會環境,從而創造社會效益.Appreciation output project includes improving labor productivity to increase output,taxes and profits,by establishing favorable work conditions,satisfying peoples safety needs and realizing favorable society environment,hence to create social effects,through safe,comfortable labor and living environment.,Techniques of economic analysis,28,謝謝!THANKS!,