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Activity-based cost management. Part II: Applied to a respiratory protection program
M T Brandt1, S P Levine, D G Smith
1Los Alamos National Laboratory, Environmental, Safety and Health Division, NM 87545, USA.
American Industrial Hygiene Association Journal
|June 12, 1998
Summary
Activity-based cost management (ABCM) helps occupational health programs navigate budget cuts. This approach prioritizes worker safety by analyzing cost-saving options before financial decisions are made.
Area of Science:
- Occupational Health
- Environmental Health
- Health Management
Background:
- Occupational and environmental health programs face increasing demands with shrinking budgets.
- Respiratory Protection Programs (RPPs) are critical for worker safety but vulnerable to financial constraints.
Purpose of the Study:
- To demonstrate the applicability of Activity-Based Cost Management (ABCM) in occupational health settings.
- To provide a framework for RPP managers to address budget cuts while maintaining program integrity.
Main Methods:
- Development of an ABCM model for a hypothetical Respiratory Protection Program (RPP).
- Analysis of various cost-saving options within the RPP scenario.
- Evaluation of technical and financial implications of proposed solutions.
Main Results:
- The ABCM model identified feasible cost-saving strategies for the RPP.
- The study outlines assumptions and considerations for implementing these options.
- A clear decision-making process prioritizing worker safety is presented.
Conclusions:
- ABCM provides a valuable tool for managing costs in RPPs without compromising worker health and safety.
- Understanding technical implications before financial ones is crucial for effective cost management.
- Occupational health programs can maintain essential services during economic downturns using strategic financial planning.