Mathematical methods as a basis and scientific justification for the development of an information-analytical database for the accounting and analysis of OSH expenditures

Abikenova Sholpan; Aitimova  Shynar; Kocherbaeva  Ainura

doi:10.32523/bulmathenu.2025/1.3

Authors

Sholpan Abikenova «Scientific Research Company GALYM» LLP https://orcid.org/0000-0003-0665-1552
Shynar Aitimova JSC «State Social Insurance Fund» https://orcid.org/0000-0001-6736-1060
Ainura Kocherbaeva Kyrgyz-Russian Slavic University named after B. N. Yeltsin https://orcid.org/0000-0003-4205-8940

DOI:

https://doi.org/10.32523/bulmathenu.2025/1.3

Keywords:

mathematical methods, information-analytical database, occupational safety and health cost accounting and analysis, baseline indicators, software solution

Abstract

In contemporary conditions, there is a growing interest in the study of economic losses
resulting from occupational injuries and diseases across various sectors of the economy. Mathematical
methods serve as the primary research tools, and they are applied in calculations, structural and
dynamic analyses, and related areas. The economic impact of such losses, along with their inverse
relationship to investments in occupational safety (i.e., preventive expenditures), plays a crucial
role in preserving workers’ health, enhancing labor productivity, and fostering overall economic
growth. This substantiates the need for continuous improvement in occupational safety and health
(OSH) through various instruments, one of which is the comparative analysis of enterprise OSH
expenditures, particularly those aimed at improving working conditions over a given period.

The article substantiates the development of an information-analytical database for the accounting
and analysis of OSH expenditures based on the application of mathematical methods, including
comparison, classification, and systematization, through the juxtaposition of primary data on key
OSH expenditure items. The categories of expenditures analyzed are defined in accordance with the
labor legislation of the Republic of Kazakhstan. The purpose of the study is to apply mathematical
methods in the development of a software solution for OSH cost accounting and analysis.

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