摘要:Until the present, addressing the economic dimension of work accidents and occupational diseases in Romania has been sporadic, relatively unsystematic and unenforceable. Any quantitative assessment of the consequences of accidents and occupational diseases involves determining the cost associated with these undesirable events, which can be used as an economic indicator. Embedding the labor safety criterion among the performance criteria of a company makes its profit directly conditional on the fulfillment of legal requirements on working conditions, so that general management must include among its objectives and maximizing the results of preventive activity. In this context, the paper presents the results of a critical comparative analysis conducted on tools developed worldwide to analyze the costs associated with accidents. The main purpose of the study was to establish the feasibility of introducing the most appropriate tools in the practice of romanian companies, in order to optimize the cost-benefit of investments in occupational safety and health.