REVIEW OF INFORMATION TECHNOLOGIES, MATHEMATICAL ALGORITHMS, AND SOFTWARE PRODUCTS FOR OCCUPATIONAL SAFETY AND HEALTH COST ACCOUNTING AND ANALYSIS IN HIGH-RISK INDUSTRIES

Abstract

In today's globalized world, the issue of Occupational safety and health in high-risk industries is a critical concern for both developed and developing countries. These industries, which include construction, mining, manufacturing, and agriculture, carry a higher risk of injury to workers due to the nature of their operations. To effectively manage Occupational safety and health costs and improve safety measures, organizations rely on information technologies, mathematical algorithms, and software products. This article provides an overview of the tools and solutions used in various foreign countries and in Kazakhstan for accounting and analyzing Occupational safety and health costs in high-risk industries.

Global Perspectives on Occupational safety and health. Occupational safety and health is a global concern, and countries worldwide have established comprehensive regulations to ensure the safety and well-being of workers. Several common elements exist in approaches to managing Occupational safety and health costs, which involve the assessment, reduction, and analysis of expenses related to safety and health.

Information Technologies. Information technologies play a pivotal role in modern Occupational safety and health management, and different countries employ a variety of tools for this purpose. These technologies help organizations collect, store, and analyze data related to safety incidents, worker compliance, and safety equipment management. In the United States, the Occupational Safety and Health Administration (OSHA) has developed the Injury Tracking Application (ITA), a web-based platform that facilitates the recording and analysis of workplace injuries and illnesses. Similar systems can be found in many other countries, allowing organizations to manage and report incidents efficiently.