نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری، گروه حسابداری، واحد یاسوج، دانشگاه آزاد اسلامی، یاسوج، ایران
2 دانشیار، گروه حسابداری، واحد فیروزآباد، دانشگاه آزاد اسلامی، فیروزآباد، ایران
3 استادیار، گروه اقتصاد، واحد یاسوج، دانشگاه آزاد اسلامی، یاسوج، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The ultimate goal in safety analysis is to preserve human resources, avoid damaging equipment and facilities. The main motto in the oil industry is safe and sustainable production. The precedence of the word safe over sustainable indicates the importance of safety in industry. The cost of accidents is four percent of GDP. Safety will reduce accidents and increase productivity at work. The present study is applied in terms of nature and purpose and in collecting data is field research. The research approach is prospective. The population consisted of 22 experts and managers of Bidboland Gas Refining Company who were selected by convenience sampling and fuzzy AHP 9-scale questionnaire was used. In fuzzy DEMATEL, 12 safety professors were selected by convenience sampling. Thirteen effective components were extracted at the cost of safety and ranking at Bidboland Gas Refinery. By ranking experts and managers, the five key factors that account for over 50% of the weight of safety costs include prevention: explosions and fire, electrical and energy hazards, falls, ergonomic hazards, and machine hazards. After ranking thirteen components and selecting the top five components, behavioral analysis based on causal relations resulted in identification, six direct costs and seven indirect costs. This segmentation will greatly help in cost management analysis and future safety benefits.
کلیدواژهها [English]