COST BENEFIT

ANALYSIS

KESELAMATAN DAN
KESEHATAN KERJA
 PENERAPAN SYARAT2 K3

Safety and Health

Performance

Safety and Health

Measures

Company
Performance
 PENERAPAN SYARAT2 K3

Investment,
managemen
t activities, Safety and Health
training Performance

Safety and Health

Measures

Company
Performance
 PENERAPAN SYARAT2 K3

e s s s a fety
Investment, L
a nd
managemen ri sks
hea l t h
t activities, Safety and Health
training Performance

Safety and Health

Measures

Company
t t e r f it to th e Performance
Be e s s.
p ro c
work a te d
m o t i v
Higher el.
personn skill
m e n t o f
Improve
 PENERAPAN SYARAT2 K3
Less accident, damages,
liability, legal cost,
e s s s a fety absenteeism, medical cost
Investment, L
a nd
managemen ri sks
hea l t h
t activities, Safety and Health
training Performance

Safety and Health

Measures

Company
t t e r f it to th e Performance
Be e s s.
p ro c
work a te d
m o t i v
Higher el.
personn skill Better productivity, efficiency,
m e n t o f
Improve quality, company image,
innovative capacity
 PENERAPAN SYARAT2 K3
Less accident, damages,
liability, legal cost,
e s s s a fety absenteeism, medical cost
Investment, L
a nd
managemen ri sks
hea l t h
t activities, Safety and Health
training Performance Less
disrup
ti
n of w o
Safety and Health proces
o rk
Measures s,
liabilit
ies

Company
t t e r f it to th e Performance
Be e s s.
p ro c
work a te d
m o t i v
Higher el.
personn skill Better productivity, efficiency,
m e n t o f
Improve quality, company image,
innovative capacity
 PENGELUARAN K3

1. BIAYA KECELAKAAN (Accident Cost) :

tidak ada return yang diharapkan dari
biaya yang dikeluarkan, menimbulkan
Loss.
2. PELAKSANAAN K3 (OSH Budget) :
Investasi yang dilakukan untuk
memperoleh return atau Loss control.
 INVESTMENT ON OSH

“One study estimated that a safety

and health program saves $4 to $6
for every $1 invested”.
(Charles Jeffress speech, OSHA -10/30/1999)
THE COSTS AND BENEFITS OF
A STREAMLINED REGULATION

Independent analysis show that every $

1 spent in safety compliance generates
a saving for the community of $ 5 in
avoiding costs related to workplace
deaths and injuries.

(WorkSafe – Victoria Australia, 2007)

BUDGET PELAKSANAAN K3
Rencana anggaran yang diperlukan untuk
mencapai tujuan K3 sesuai prioritas.
Secara umum budget menunjukkan :
 Kegiatan yang akan dilakukan;
 Jumlah dana yang diperlukan;
 Asal dan perolehan sumber dana.

Rencana anggaran disiapkan tahunan,

dapat juga kwartalan atau bulanan.
 PERANAN OSH PROFESSIONAL
DALAM PROSES PENYUSUNAN ANGGARAN
1. Menyusun kebutuhan anggaran sendiri
2. Memberikan masukan kpd Supervisor &
Manager dalam penyusunan budget K3
3. Bersama-sama dgn P2K3 menyeleksi
dan menetapkan prioritas kegiatan K3
4. Memberikan rekomendasi kemana
pengeluaran K3 harus dialokasikan
5. Menghitung ROI pelaksanaan K3
6. Menyediakan CBA utk pelaksanaan K3
 Safety Manager

The safety Manager must understand – and

be able to demonstrate – the dollar benefit of
all safety – related expenditures
(Mark A. Friend – Establishing A Safety Culture : Getting Started)
 SIKLUS ANGGARAN
(The Budget Cycle)
1. Penyusunan rencana kerja tahunan oleh
setiap unit kerja/departemen
2. Penentuan resources yang diperlukan untuk
penerapan rencana
3. Penentuan biaya dari setiap resources
4. Penetapan dimana biaya akan dialokasikan
5. Proses persetujuan oleh budget committee
6. Persetujuan dan pelaksanaan anggaran untuk
dilaksanakan
7. Penyusunan laporan bulanan pelaksanaan
kegiatan
 JENIS-JENIS BIAYA K3
Accident Industrial Office and Supply Safety and
investigation hygiene Expense OSH health
costs Assistance employees consultant cost

Audit costs Inspection Cost Monitoring Safety and

Equipment health meeting
Cost relating to Devises for Printing for OSH Safety and
implementing clearing the air related newsletter health related
government of harmful and brochures incentives
requirement substances

Job safety Medical Printing and Safety and

analysis cost dispensary duplicating health training
expenses
Eye wash Machine guards Office space for Safety and
fountains OSH staff health staff
salaries
Fire protection Machine design Personal Safety and
expenditure protective health
equipment promotions
 ALOKASI BIAYA K3
Budget Item Allocated to Budget Account
Insurance Payments A General Fund
Wages for Time Lost Operating Unit
Damaged Property Operating Unit or Maintenance
Department
Safety and Health Equipment Operating Unit
Personal Protective Equipment Operating Unit
Safety and Health Staff Salaries Occ. Safety and Health Unit
OSH Committee Expenses Operating Unit or OSH unit
Data Analysis Cost Occ. Safety and Health Unit
Safety and Health Promotion OSH unit
Expenses
Safety Training and Orientation Occ. Safety and Health Unit or HRD
Equipment and Supplies
Audit and Inspection related Cost Operating Unit
 ACCIDENT COST TO
COMPANY
Wages for injured worker over period
Loss of production
Remedial work required
Overtime wages to cover loss production
Legal expenses
Fines and court cost
Increase in Employers’ Liability Insurance
Premiums
 INSURANCE COSTS
COVERING :
 INJURY

 ILL HEALTH/OCCUPATIONAL
DISEASE
 DAMAGE
 UNINSURED COST
Damage
Lost timeto products, plant buildings,
tools, equipment
Extra wages, overtime payments
Clearing
Sick pay the site
Investigation time
Production delays
Excess
Fines on any claim
Loss
Lost ofof contracts
business reputation
Legal costs
 What do accidents cost your company?

Direct
Insured Costs
Oregon average to close
a claim = $12,611

Unseen costs
can sink the
Indirect Uninsured
ship!
Costs

Unknown Costs
 REAL COST OF AN ACCIDENT
GRAPH NO.1 GRAPH NO.2
BEFORE
AFTER
1000 1000

PROFIT PRIOR
800 TO ACCIDENT 800 OVERTIME
PROFIT AFTER COSTS
ACCIDENT
600 BREAK EVEN
600
LINE

400 VARIABLE 400

COSTS VARIABLE COSTS

300 300
FIXED COSTS FIXED COSTS
200 200

Units 100 200 300 400 Units 100 200 300 400

COST PER $ 4 $2.50 $2 $1.75 COST PER $4 $2.50 $2 $1.75

UNIT UNIT
 COST CATEGORIES
WORKING
CONDITIONS

OCC.
HEALTH
ACCIDENTS
EFFECTS

MEDICAL
CARE
COMPANIES LOSS WORKING DAYS
PREVENTION
PERFORMANCE ABSENTEEISM DISABILITY

MATERIAL/ PROPETY
DAMAGE
COSTS LIABILITY
(Financial Effects) LEGAL COST
 ACCIDENT COST
1. FINANCIAL COST :those additional cost incurred to
achieved the desired output, for example :
i. Overtime payments
ii. Cost of repairs
iii. Cost extra materials
iv. Fines and penalties.

2. OPPORTUNITY COST : the cost of labor paid for no

production, for example :
i. Salary costs of people waiting to work at an idle
machine
ii. People at home unable to work through injury
iii. Cost for machinery running idle.
 COST OF
RISK REDUCTION MEASURES
Level of Risk (Risk Value)

Implement
Reduction
Measures

Use
Judgement
Uneconomic

Cost of Reducing Risk ( $ )

 KENAPA DIPERLUKAN
COST BENEFIT ANALYSIS
1. K3 hanya sebagai OVERHEAD COST
2. OSH Professionals sulit meyakinkan Management
bhw kebijakan dan prosedur K3 sangat bermanfaat
3. Manager Produksi sering melihat K3 tidak ada
kaitannya dengan profit, hanya Kuncinya, harus
berbicara dalam menambah biaya produksi
4. Bahasa bisnis : MONEY
5. Jelaskan : Cost of poor OSH habits and
Savings of good OSH habits
6. Tunjukkan pilihan : biaya preventif atau reaktif
7. Cara untuk menjelaskannya : menghitung Cost
Benefit Analysis dalam pelaksanaan K3
 COSTS (-)
Modification of machinery
and/or worksite
Training personnel in safe
operation of new
equipment
New safety kits for staff in
area
Slower cycle time because
of new guarding
- The net benefit =
total benefit – total
cost
- The benefit cost ratio =
BENEFITS (+)
More efficiency from a new
machine
Improved quality of product
from new machine
Reduced risk of death
Reduced risk of non-fatal
injury or ill health
Better relationship with
customer because of
improve quality and service
Avoiding the cost associated
with non compliance (eg.
Legal cost, prohibition
notices disrupting production
 INVESTMENT IN OSH
DIRECT BENEFITS INDIRECT BENEFITS
Reduced Premium Reduced Absenteeism
Reduced Legal Cost Reduced Staff Turnover
Reduced Sick pay Cost Improved Corporate
Image
Improved Production/ Improved Chances of
Productivity Winning Contracts
Lower Accident Costs/ Improved Job
Production Delay Satisfaction
Reduced Product and Improved Morale
Material Damage
 COST BENEFIT ANALYSIS
DALAM PELAKSANAAN K3
LANGKAH 1 :
 Tunjukkan alasan yang spesifik, misalnya :
terhadap rekomendasi penyelenggaraan TRAINING
atau pengadaan EQUIPMENT :
 Jenis cidera atau kerusakan yang akan dicegah
 Berapa banyak kasus kecelakaan yang telah terjadi pada

tahun lalu
 Tunjukkan data bahwa solusi ini akan membantu

mencegah jenis kecelakaan diatas

 COST BENEFIT ANALYSIS
DALAM PELAKSANAAN K3

LANGKAH 2 :
 Tetapkanbiaya yang dibutuhkan untuk
pelaksanaan kegiatan K3 pd Langkah 1 :
 Semua Biaya termsk : harga pembelian,
biaya pemasangan, jam kerja dan upah
yang diperlukan untuk melatih bagaimana
cara menggunakannya dll.
 COST BENEFIT ANALYSIS
DALAM PELAKSANAAN K3
LANGKAH 3 :
 Lakukan Perkiraan/Estimasi Biaya untuk
satu kasus kecelakaan :
 Biaya Langsung (Direct Cost) :
 Medical Cost
 Medical and Workers’ Compensation
 Legal Cost
 Time and Material Cost to repair equipment or tools
 Biaya Tidak Langsung (Indirect Cost) :
 Hiring and training, Lost time by others helping, watching
or talking about accident.
 Machine or equipment down time
 Cost of overtime etc
 COST BENEFIT ANALYSIS
DALAM PELAKSANAAN K3

LANGKAH 4 :
 Bandingkan :

Biaya yang telah ditetapkan pada LANGKAH 2

dan Perkiraan/Estimasi Biaya pada LANGKAH 3

( langkah 2 : langkah 3 = Cost of OSH : Cost of

Accident )
 COST BENEFIT ANALYSIS
DALAM PELAKSANAAN K3
LANGKAH 5 :
 Tetapkanberapa banyak kecelakaan yang
dapat dicegah dengan biaya yang
disediakan untuk penyelenggaraan Training
dan pengadaan Equipment :
 Kemungkinan I :
 Langkah 3 > Langkah 2 hanya dipilih satu program
 Kemungkinan II :
 Langkah 2 > Langkah 3 lebih dari satu program
 COST BENEFIT ANALYSIS
DALAM PELAKSANAAN K3
LANGKAH 6 :
Kemungkinan akan disetujui
penyelenggaraan pelatihan dan pengadaan
equipment, lakukan hal sbb. :
 Cari Informasi tentang Peralatan K3
 Kontak Lembaga Pelatihan K3

 Pelajari program perusahaan yang lain

 Buat jaringan kerja dengan OSH professional

yang lain
COST BENEFIT ANALYSIS
DALAM PELAKSANAAN K3
LANGKAH 7 :
 Hitung jumlah potensi kecelakaan
yang dapat dicegah
 Hasil perkalian jlh rata-rata kecelakaan per
tahun (langkah 1) dgn kemungkinan
kecelakaan yg dapat dicegah (langkah 6)
 COST BENEFIT ANALYSIS
DALAM PELAKSANAAN K3
LANGKAH 8 :
 Hitung potensi loss yang dapat dicegah
pada tahun pertama
 Hasil perkalian cost of accident (langkah 3)
dgn jlh potensi kecelakaan yg dapat
dicegah (langkah 7)
 COST BENEFIT ANALYSIS
DALAM PELAKSANAAN K3
LANGKAH 9 :
 Tetapkan Profit Margin Perusahaan (dapat

diperoleh dari Finance Dept.)

 Mengukur sejauh mana efektifitas manajemen
dlm mengelola persh. :
 Laba bersih thd Total Penjualan :
Profit Margin = Net Income/Total Sales x 100 %
 Laba bersih thd total assets (ROA) atau Laba bersih

thd total investment (ROI) :

ROA = Net Income/Total Assets x 100 %
ROI = Net Income/Total Investment x 100 %
COST BENEFIT ANALYSIS
DALAM PELAKSANAAN K3
LANGKAH 10 :
 Tentukan jumlah product yang
dihasilkan untuk menutupi kerugian :
 Hitung : (dibagi)
 Langkah 8 : Langkah 9
THE FOLLOWING IMPROVEMENTS
WILL BE ACHIEVED

Increased Productivity and Profitability

Reduced Absence Caused by Injury
Better Quality Control
Lower Insurance Premium
Improved Moral and Motivation
 COST BENEFIT ANALYSIS
WORKSHEET
LANGKAH 1 :

1. What is type of accident ?

2. How many accident of this nature have
occurred in the last year ?
3. What is your proposed solution ?
 COST BENEFIT ANALYSIS
WORKSHEET

LANGKAH 2 :

What is the cost of the proposed solution ?

 COST BENEFIT ANALYSIS
WORKSHEET

LANGKAH 3 :

What is the cost of accident ?

 COST BENEFIT ANALYSIS
WORKSHEET

LANGKAH 4 :

Compare the amount in step 2 with the

amount in step 3
 COST BENEFIT ANALYSIS
WORKSHEET

LANGKAH 5 :

Number of prevented accidents needed to

pay for the purchase ?
 COST BENEFIT ANALYSIS
WORKSHEET

LANGKAH 6 :

What is the likelihood that the purchase

will prevent future accident ?
 COST BENEFIT ANALYSIS
WORKSHEET

LANGKAH 7 :

What is the number of potential

preventable accidents ?
 COST BENEFIT ANALYSIS
WORKSHEET

LANGKAH 8 :

What is the potential loss prevention in

the first year ?
 COST BENEFIT ANALYSIS
WORKSHEET

LANGKAH 9 :

What is your organization’s profit

margin ?
 COST BENEFIT ANALYSIS
WORKSHEET

LANGKAH 10 :

What is the the value of product your

business must sell to make up for the
loss ?
 KONTRIBUSI KEBIJAKAN K3
TERHADAP KINERJA USAHA
Dukungan Mengakui bhw pengembangan
Pengembagan SDM budaya K3 diperlukan untuk
Meminimumkan pengendalian bahaya/risiko
Kerugian Finansial Menjamin pendekatan yg
sistematik dlm pengendalian
Mengakui bhw bahaya/risiko dan alokasi
Kecelakaan, PAK dan sumber daya
insiden lainnya di tempat Dukungan inisiatif utk
kerja adalah hasil dari mempertahankan dan
kegagalan didalam meningkatkan kualitas dalam
manajemen kontrol bentuk perbaikan terus
menerus
 PERAN K3
DALAM PERUSAHAAN

Sebagai LOSS CONTROL Sebagai ADVISORY BODY

untuk mengendalikan terhadap unit usaha/karyawan
kerugian atau inefisiensi dalam penerapan K3

Sebagai COMPLIANCE Sebagai MANAGEMENT

AGENT untuk meyakinkan TOOLS dalam menjalankan
terpenuhinya norma2 dan fungsi kontrolnya dalam aspek
peraturan K3 dalam K3
perusahaan
If you think safety is expensive,
try an accident