Financial planning and budgeting aspects of health and safety activities.
Effective Management of Health and Safety Programs: A Practical Guide, 3rd edition. Moser R Jr., ed., Berverly Farms, MA: OEM Press, 2008 Mar; :129-141
All health and safety managers have financial planning and budgeting responsibilities. Although there may be an administrator within the organization who can assist in the budgeting process, the manager still has the primary responsibility for allocating and monitoring resources. This is not to suggest that the manager must have extensive accounting capabilities. The manager should fulfill, or arrange for a consultant to fulfill, this role. The manager's primary financial responsibility is to be certain that all income and expenses are properly controlled and in accordance with projected income and expenses. The director also needs to know the major budget categories and allocations impacting the health and safety program. Managers who direct organizations with multimillion dollar budgets usually understand that their responsibilities include funding allocations, tracking income and expenses, and resources, among others. Resources that must be managed include personnel, facilities, equipment, time, and money. The following discussion focuses on financial planning and budgeting, but many of the same principles apply to managing other resources. However, a detailed consideration of economics, accounting, and finance is beyond the scope of this chapter. A series of Occupational Medicine State of the Art Review articles devoted to the management perspective provides excellent discussions of these areas as they pertain to health and safety activities [1-3].
Management-personnel; Occupational-health-programs; Occupational-safety-programs; Decision-making; Training; Education; Occupational-health; Environmental-health;
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Effective Management of Health and Safety Programs: A Practical Guide, 3rd edition
University of Utah, Salt Lake City, Utah