摘要:The first of the general objectives of the National Strategy in the field of health and safety at work for the period 2018 - 2020 in Romania was “a better implementation of the choice of occupational safety and health legislation, especially in micro-enterprises and SMEs”.In this context, this paper presents the main vulnerabilities of management in SMEs, where the occupational safety and health component has a formal role being strongly influenced by economic factors. The first part presents a statistical situation of the verification campaigns, carried out in the last 3 years by Labor Inspection, on how SMEs have implemented health and safety legislation in their activities, subsequently, an analysis is made of the economic factors that have limited the development of health and safety management. Finally, a cost-benefit analysis is presented on the economic consequences that occur in the event of an accident and / or illness that demonstrates the theory that economic factors influence the management of health and safety and health specific to SMEs both before and after an event occurs.