Modelo de gestión de costos relacionado con accidentes de trabajo y enfermedades laborales en una Empresa Panificadora Colombiana, 2016-2018

Abstract

Workplace accidents and occupational diseases are events that cause injuries or deterioration in the workers’ health; therefore, they also incur in additional costs that are not counted for the most of companies. Objective: To implement a cost management model related to workplace accidents and occupational diseases that occurred between 2016-2018 in a Colombian bakery company. Methodology: This observational and descriptive study was developed in a bakery company through the compilation and documentary analysis of the records from 2016 to 2018 of the workplace accidents and occupational diseases, using the Heinrich cost management models for accidents and the friction costs for occupational diseases with an institutional perspective. Results: Were observed a total of 89 work accidents which cost $ 85,661,229, where the major of participation corresponds to the production area and the danger called safety conditions. Regarding to the occupational diseases, a total of 41 were analysed with a cost of $ 61,765,845, being the production area and biomechanical danger the ones with the highest participation. Conclusion: By implementing the Heinrich and Koopmanschap models was possible to quantify the losses caused by workplace accidents and occupational diseases, identifying that manual handling of machinery and tools presents the biggest danger to employees, and by the other hand, its automation reduces significantly the costs associated with these events.