IMPLEMENTATION PROPOSAL FOR THE ASSESSMENT OF OCCUPATIONAL ACCIDENT COSTS IN TERMS OF QUALITY COSTS

Year 2009, Volume: 9 Issue: 3, 933 - 953, 01.08.2009

Süleyman Yükçü , Seçkin Gönen

Abstract

Occupational accidents, whether they are work-related or not, are defined as
unplanned and unforeseen incidents which cause one or more than one workers
to get ill, injured or lose their lifes. The increase in occupational accidents in
recent years, together with the decrease in productivity and production
efficiency, has mooted direct and indirect costs for companies. Quality costs are
the type of costs which arise due to the activities implemented in order to
preclude possible flaws, to the planned quality tests,and to flaws that appear
during the production or customer delivery processes. Quality costs are
classified in British Standards 6143 as follows:
(a) Prevention Costs
(b) Appraisal Costs
(c) Internal Failure Costs
(d) External Failure Costs
As regards quality costs, occupational accidents that may produce
highly excessive costs can be prevented by executing a good number of
prevention activities. With the analysis of workflow processes in the established
or subsequently established engine park, quality costs of those processes can
be measured and evaluated in terms of occupational accidents. Despite
prevention costs and appraisal costs, occupational accidents may still continue
to appear in companies owing to various reasons. Those accidents may cause
cessation in the production flow, or effect defective products. All these costs
combined may constitute a considerable amount of internal failure costs. A
company, along with internal failure, may have to endure a good number of
appraisal costs and indemnities owing to workers’ complaints. In this study the internal and external failure costs caused by a significant industrial accident
which occurred during implementation will be appraised. Furthermore, costs of
operating activities aimed at preventing this type of occupational accidents will
be discussed and a number of proposals will be presented in respect to
probable prevention costs.

Keywords

Occupational Accidents, Quality Costs

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