Britain's Health and Safety Commission (HSC) provides information and proposes regulations to protect workers against health and safety risks. In its Strategic Statement, issued in June 2000, HSC established the following national targets, to be achieved by 2010:

• Reduce the number of working days lost per 100,000 workers from work-related injury and ill health by 30%

• Reduce the incidence rate of fatal and major injury incidents by 10%

• Reduce the incidence rate of cases of work-related ill health by 20%

To achieve these targets, the HSC's Strategic Plan for 2001-2004 placed priority on reducing incidents in the following areas that have historically high risks:

• Falls from height

• Workplace transport accidents

• Musculoskeletal disorders

• Work-related stress, anxiety, and depression

• Construction injuries and ill health

• Agriculture injuries

• Health services accidents, violence, and sickness

• Slips and trips

REQUIRED

A. Employers incur many costs because of health and safety issues, including

• Lost worker time

• Employer-paid medical costs

• Training to replace workers who are ill or injured

• Record-keeping to comply with governmental regulation

How would each of these costs be recognized in a process costing system?

B. Who is responsible for workplace health and safety? Discuss the responsibilities for each of the following groups:

• Employers

• Managers

• Workers

• Customers

• Governments

C. What goal should an individual company establish for workplace health and safety? Should the goal be to meet government regulations? Should the goal be to experience zero health and safety incidents, or is some other goal appropriate? What values did you use to arrive at your answer?