Analysis of Labor Protection Costs at Manufacturing Enterprises of Processing Industry in the Republic of Kazakhstan

The article provides an analysis of regulation of the labor protection costs in the Republic of Kazakhstan and its law enforcement practice. Authors emphasize the relevance of research devoted to financing of the labor protection measures, the interest in specifying costs on the part of employers is noted. However, there is no established standard methodology in Kazakhstan for planning expenses and assessing their effectiveness. The article considers results of the functional-calculation analysis of labor protection costs on example of five manufacturing industry enterprises. It is noted that the obtained results shall allow to systematize information on approaches used in the budgeting of costs for enterprises, taking into account the specifics and characteristics of production. It is established that the dominant items are the costs of providing additional leave and purchase of personal protective equipment. Conducted works allowed determining the main ways of solving the indicated problems of labor safety in the Republic of Kazakhstan