Introducing a cost-effective engineering model for increasing productivity indicators

Subject Areas : Management Accounting

Mehrdad masoudnejad ¹ (Department of Civil Engineering, Faculty of Engineering, Islamic Azad University, Sari Branch, Iran)
Morteza Rayati Damavandi ² (Department of Civil Engineering, Faculty of Engineering, Islamic Azad University, Qaemshahr Branch, Iran)
Seros Gholampoor Dahaki ³ (Department of Civil Engineering, Faculty of Engineering, Islamic Azad University, Qaemshahr Branch, Iran)

Received: 2017-10-25 Accepted : 2017-12-22 Published : 2018-06-22

Keywords: Human Resources Productivity, Energy Productivity, Capital Productivity, Cost of Safety,

Abstract :

The importance and role of human resources in organizations and enterprises, economic and industrial as the stimulus of the economic cycle of the society is not at all anybody. But today, work-related accidents, as one of the key factors in the loss of efficient human resources and the loss of capital and time, are a threat to the development and development of any country. These incidents have a huge impact on the productivity of various industry workers and ultimately on the economy of society.In most of the studies, cost estimates have often been used to calculate the costs of safety in the workplace, and usually the cost of any damage or cost of the entire accident is calculated, and despite the importance of reducing productivity from work-related accidents , This important is still ignored. Therefore, in the present study, a multi-criteria decision-making methodology for presenting a cost-effective engineering model based on productivity indicators has been used. The results of this study showed that, according to the criteria, the priority of conducting classes and training courses, creation of safety regulations in administrative and manufacturing departments, investment in medical care, safety equipment and machinery purchase, equipment and technology The newest have the greatest impact on engineering safety costs based on productivity indicators

References:

*      اسدی، هادی، مظلومی، عادل، ظریف یگانه، مروارید، حسینی، مصطفی، حق شناس، مهین، حاجی زاده و مقدم، پریسا. (1395). برآورد مالی بهره وری از دست رفته در اثر مرگ های ناشی از کار در ایران. فصلنامه بهداشت و ایمنی کار، جلد 7 ، شماره 1.

*      امیری، مقصود و هادی نژاد، فرهاد. (1394). ارزیابی و تحلیل شاخص های بهره وری در صنایع تولیدی با استفاده از تکنیک پرامیتی، دوره 9، شماره 35، صفحه 38-7.

*      زارعی، سونیا و برزگر، الهه. (1396). ارزیابی تأثیر تصویرسازی داده‌ها در گزارش‌های حسابداری مدیریت بر تصمیم‌گیری مدیران. فصلنامه علمی پژوهشی حسابداری مدیریت، دوره 10، شماره 34، صفحه 13-1.

*      زنجیرچی، سید محمود، حاتمی منش، مهدی، کدخدازاده، حمیدرضا و بنی فاطمه، سید علی محمد. (1394). بهبود کارایی پیش‌بینی بهره وری با رویکرد طراحی آزمایشات تاگوچی (مورد مطالعه: صنایع غذایی ایران). دوره 9، شماره 32، صفحه 69-88.

*      سبحانی، حسن. (1372). اقتصاد کار و نیروی انسانی. انتشارات سمت، تهران، صفحه 99-86.

*      عطر کار روشن، صدیقه  و علیزاده، شمس الدین. (1394). برآورد هزینه های اقتصادی حوادث ناشی از کار در ایران: مطالعه موردی حوادث شغلی سال 1391. مجله علمی و پژوهشی سلامت کار ایران، دوره ۱۲، شماره ۱، صفحات 19-12.

*      ماهرالنقش، سارا. پناهی، مصطفی. محمدفام، ایرج و ماپار، مهسا. برآورد ارزش اقتصادی ایمنی شرکت پالایش نفت اصفهان با استفاده از روش ارزشگذاری مشروط. مجله علمی و پژوهشی سلامت کار ایران، دوره ۱۴، شماره ۲، صفحات 36-27.

*      محمدفام، ایرج. حیدری مقدم، رشید. حسن الحسینی، سید محمد.(1394). تحلیل هزینه-سود و ارزیابی اثرات مداخلات ارگونومیک: مطالعۀ موردی شرکت مهندسی و ساخت بویلر و تجهیزات. مجله مهندسی بهداشت حرفه‌ای، دوره 2، شماره 3، پاییز 1394 ، صفحات 16-10.

*      منعم، رویا و سعیدی، مژگان. (1395). مهندسی بهای تمام شده ایمنی در محیط کار از دیدگاه حسابداری مدیریت و استفاده از روش‌های نوین ارزیابی عملکرد. فصلنامه علمی پژوهشی حسابداری مدیریت، دوره 9، شماره 31، صفحه 31-11.

*      Aaltonen, M., Oinonen, K., Kitinoja, J.P., Saari, J., Tynkkynen, M. and Virta, H.(2006). Costs of occupational accidents-effects of occupational safety on company business a research and development project. Scientific, p.47.

*      Atrkar roushan S and Alizadeh, S.S.(2015). Estimation of economic costs of accidents at work in Iran: A case study of occupational accidents in (2012). Iran Occupational Health, 12(1), pp.12-19.

*      Bellman, R.E. and Zadeh, L.A.(1970). Decision-making in a fuzzy environment. Management science, 17(4), pp.B-141.

*      Brief, A., o f Conduct, C., Bribery, A., Mix, P., Plagiarism, C., Chart, P.F., Form, I., Flowchart, P.C., Form, P.V., Form, C.A. and Agreement, S.I.(2015). Corporate Social Responsibility. Issues.

*      Cheng, M.M. and Humphreys, K.A.(2016). Managing strategic uncertainty: The diversity and use of performance measures in the balanced scorecard. Managerial Auditing Journal, 31(4/5).

*      Christensen, H. B., Floyd, E., Liu, L. Y., & Maffett, M. (2017). The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records. Journal of Accounting and Economics.‏ Nuwan‌ Gunarathne, Dileepa Samudrage, Dinushi Nisansala Wijesinghe, Ki-Hoon Lee, (2016) "Fostering social sustainability management through safety controls and accounting: A stakeholder approach in the mining sector", Accounting Research Journal, Vol. 29 Issue: 2, pp.179-197

*      Daniel, J., Yusuff, R.M. and Jassbi, J.(2009). Using topsis method with goal programming for best selection of strategic plans in BSC model

*      Denison E.E.(1989). Estimates of productivity change by industry. Brookings Institution, Washington DC.

*      Fedderke, J., Kularatne, C. and Mariotti, M.(2007). Mark-up pricing in South African industry. Journal of African Economies, 16(1), pp.28-69.

*      Gardner, D.(2000). Barriers to the implementation of management systems: lessons from the past. Quality Assurance: Good Practice, Regulation, and Law, 8(1), pp.3-10.

*      Haas, E.J. and Yorio, P.(2016). Exploring the state of health and safety management system performance measurement in mining organizations. Safety Science, 83, pp.48-58.

*      Hulten, C.R., Dean, E.R. and Harper, M. eds.(2007). New developments in productivity analysis (Vol. 63). University of Chicago Press.

*      Ibarrondo-Dávila, M.P., López-Alonso, M. and Rubio-Gámez, M.C., (2015). Managerial accounting for safety management. The case of a Spanish construction company. Safety science, 79, pp.116-125.

*      International Labor Organization (ILO). Safety and health at work. http://www.ilo.org/global/topics/safety-and-health-at-work/lang--en/index.htm.

*      International Labor Organization.(2003). Safety in numbers: pointers for the global safety at work. Geneva.

*      Jallon, R., Imbeau, D., de Marcellis-Warin, N.(2011)a. A process mapping model for calculating indirect costs of workplace accidents. J. Safe. Res. 42, 333–344.

*      Jallon, R., Imbeau, D., de Marcellis-Warin, N.(2011)b. Development of an indirectcost calculation model suitable for workplace use. J. Safe. Res. 42, 149–164.

*      jorgensen, K.(2002). one taxonomy for occupational accidents. A systematic description of causal relation. DTU.

*      Mohammad Fam, I., Zokaei, H.R. and Simaei, N.(2007). Epidemiological evaluation of fatal occupational accidents and estimation of related human costs in Tehran. Journal of Zahedan

*      Mohammadfam I, Zokaei H R, Simaei N.(2007). Assessment of the costs of fatal occupational accidents in Tehran. Feyz, 11 (1) pp61-66‎.

*      Oddone, E. and Imbriani, M.(2016). Pleural mesothelioma: Case-report of uncommon occupational asbestos exposure in a small furniture industry. International journal of occupational medicine and environmental health, 29(3), pp.523-526.

*      Peloza, J. and Falkenberg, L.(2009). The role of collaboration in achieving corporate social responsibility objectives. California Management Review, 51(3), pp.95-113.

*      Reason, J.(2016). Managing the risks of organizational accidents. Routledge.

*      Rikhardsson, P.M. and Impgaard, M.(2004). Corporate cost of occupational accidents: an activity-based analysis. Accident Analysis & Prevention, 36(2), pp.173-182.

*      Snashall, D.(2005). Occupational health in the construction industry. Scandinavian journal of work, environment & health, pp.5-10.

*      Tappura, S., Sievänen, M., Heikkilä, J.,Jussila, A. and Nenonen, N., (2015). A management accounting perspective on safety. Safety science, 71, pp.151-159.

*      University of Medical Sciences and Health Services, 8(4), pp.299-307.