Costo/Beneficio un Modelo Estratégico para el Gestor de la Seguridad y Salud Ocupacional

This paper presents a technical-economic model for managers of occupational health and safety, whose purpose is to determine the feasibility of taking decisions in preventive projects that require investment. The methodology used is based on systematic operations, which allow to perform the respective calculations for the solution of a problem. The model begins with the identification of hazards, measures and evaluates the risk to later propose control measures in function of two decision currents; the first relates to productivity and the second to cost-benefit that converge in the acceptance or rejection of control measures in terms of profitability and return on investment. The proposal was applied in an organization of the city of Cuenca - Ecuador in which the work of an operator was evaluated when a task is carried out in its current environment and after having taken preventive measures; cash flows were also determined on the basis of cost and expense items caused by an accident or occupational disease, owing to the omission by the organization of the legislation which imposes penalties and fines for employer liability