Аңдатпа
This article examines the key aspects of organizing a system for accounting occupational health and safety costs at the present stage, emphasizing the importance of this process in ensuring worker safety and achieving economic efficiency for enterprises. The accounting of occupational health and safety costs goes beyond financial management and becomes a critical element of strategic management aimed at reducing production risks and improving working conditions. The article highlights international practices, including the analysis of direct and indirect costs related to occupational health and safety, such as expenses for equipment, training, medical examinations, as well as productivity losses and worker recovery. Particular attention is given to how the accounting of occupational health and safety costs contributes to increasing company profitability by reducing workplace injuries and accidents. The evaluation of the return on investment in safety measures and their impact on the financial performance of companies is considered a vital risk management tool. The article also emphasizes the role of compliance with occupational health and safety regulations and standards, which significantly affect the organization of production processes and the company's reputation. Thus, effective accounting of occupational health and safety costs is a crucial tool for enhancing workplace safety, ensuring compliance with legal requirements, and securing the long-term sustainability of the enterprise.