Analiza porównawcza poziomu i struktury wydatków na działalność prewencyjną w zakresie bezpieczeństwa i higieny pracy ponoszonych przez przedsiębiorstwa przemysłu spożywczego w województwie łódzkim

The article describes the level and structure of company’s expenditures attributed to the prevention of the occupational safety and health risks. The survey was conducted on food companies in the Lodz region. The research reveals that over the period of 2008–2012 the number of work accidents increased by about 29% while the prevention-related spending increased by merely 2.5%. This situation must be negatively assessed because the company’s activity in the area of occupational safety and health at a workplace should not be reduced to providing workers with basic resources enabling them to conduct the entrusted activities. The expenditures on prevention programs were too low and ineffective. Moreover, the increase of the occupational safety and health spending did not have any impact on the changes in the number of accidents at a workplace.