Issues of budgeting the costs of the enterprise by types of labor safety: the issuance of therapeutic and preventive nutrition and milk

Abstract

Object: The main purpose of this article is the formation of methodological directions for calculating the costs of an enterprise by types of occupational safety, namely, the issuance of therapeutic and preventive nutrition (hereinafter LPP) and milk.

Methods: Both general scientific and specialized methods, such as methods of synthesis and analysis, including system and complex, were used in the study. The statistical method was used both when working with official statistical data and with information from the Internet.

Findings: At the moment, according to the statistical data of the National bureau, 375 thousand Kazakhstanis work in hazardous industries, more than 75 percent of whom are men. The study examines the experience of large post-Soviet countries on this issue, such as the Russian Federation and Ukraine and provides calculations of the costs of issuing LPP and milk on the example of actually operating enterprises. The formulas for calculating the budget for the costs under consideration are proposed, which can become the basis for creating an appropriate budgeting methodology in the future.

Conclusions: The paper indicates that in enterprises with harmful production and harmful working conditions: providing their employees with LPP and milk is the responsibility of employers, within their budgets, according to the standards adopted at the legislative level and according to the proposed calculation method.