Mathematical methods as a basis and scientific justification for the development of an information-analytical database for the accounting and analysis of OSH expenditures

In contemporary conditions, there is a growing interest in the study of economic lossesresulting from occupational injuries and diseases across various sectors of the economy. Mathematicalmethods serve as the primary research tools, and they are applied in calculations, structural anddynamic analyses, and related areas. The economic impact of such losses, along with their inverserelationship to investments in occupational safety (i.e., preventive expenditures), plays a crucialrole in preserving workers’ health, enhancing labor productivity, and fostering overall economicgrowth. This substantiates the need for continuous improvement in occupational safety and health(OSH) through various instruments, one of which is the comparative analysis of enterprise OSHexpenditures, particularly those aimed at improving working conditions over a given period. The article substantiates the development of an information-analytical database for the accountingand analysis of OSH expenditures based on the application of mathematical methods, includingcomparison, classification, and systematization, through the juxtaposition of primary data on keyOSH expenditure items. The categories of expenditures analyzed are defined in accordance with thelabor legislation of the Republic of Kazakhstan. The purpose of the study is to apply mathematicalmethods in the development of a software solution for OSH cost accounting and analysis.