Simulador de custos para gestão de riscos de acidentes de trabalho

Abstract

Occupational accidents have recurred since the beginning. Although there has been an effort by regulators and companies to increase safety in the last decades, statistics are alarming and the consequences affect companies, employees and their families, as well as the nation s economy, impacting the whole society. Literature seems unanimous on the benefits of applying security resources, but there is a gap in the composition of these costs — where and how much to apply — in addition to financial measurement. In this sense, the objective of this study is to develop a cost simulation tool to manage occupational accidents risks. It is a descriptive, qualitative research that presents an unprecedented instrument in literature, which brings in its essence singular contributions to the management of work-related accident risk. The model is part of an adaptation of the methodology used to manage risks and disasters, adopted by Civil Protection and Defense in Brazil and in the world, which comprise the stages before, during and after disasters. Cost elements are used, proposing a new classification to be employed in the risk management of work accidents. It culminates in a cost simulator, which allows the manager to balance his finances at each stage of the proposed management cycle. The model was validated in a real case study. It was concluded that the costs of the prevention, mitigation and preparation phases are better than the costs of response and recovery, since it is pain and lives that are spared, as well as financial resources. The model allows generalization, since the cost elements can be adapted to the branch of activity of each company. The proposal is to use the new cost classification to manage occupational accident risks.