Analysis of Influencing Factors for Effective Occupational Safety and Health Management Expenses in Small and Medium-Sized Construction Sites

Purpose: This study analyzes the application status and influencing factors of occupational safety and health management expenses to propose institutional improvements. It focuses on small and medium-sized construction sites to ensure realistic and flexible budget allocations. Method: A survey using a 5-point Likert scale was conducted with 94 construction professionals to assess the awareness of, importance of, and execution satisfaction with seven occupational safety and health management expense items. The collected data was analyzed via descriptive statistics and multiple regression analysis using SPSS Statistics 31.0. Result: First, the largest gaps between importance and satisfaction were revealed in ‘safety facility costs’ and ‘personnel costs’, while awareness of the overall budget level was the lowest. Second, ‘safety equipment purchase costs’ and ‘health education expenses’ positively influenced the system’s perceived importance. Third, ‘safety facility costs’ and ‘safety equipment purchase costs’ significantly improved execution satisfaction. Consequently, to enhance the system’s effectiveness, budget allocations should prioritize direct safety measures, such as physical facilities and protective equipment, while structurally separating fixed indirect costs.