Budget Items

There are a whole host of budget items that may need to be budgeted for regarding occupational safety and health. Table 2.2 is not comprehensive but is a representation of potential budget items. 

Salaries Fringe benefits Social security Health insurance Workers compensation Retirement Disability insurance Unemployment benefits Skill levels Training 

Office supplies Computers Computer software Computer hardware Office equipment Repair of office equipment Ergonomic furniture Storage cabinets Other office furniture 

Program development Personal protective equipment Medical examinations Supplies (first aid, etc.) 

Professional services (e.g., industrial hygienist) Consultants (e.g., engineers for redesign of safeguards) Contracts (e.g., hazardous waste disposal) 

Liability insurance Budgeting for hiring new personnel Budgeting for long-term or multiyear projects Allowance for unforeseen emergencies 

Cost for Occupational Safety and Health Administration (OSHA) citations and violations 

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MRI is a versatile method and in addition to uses in diagnostic medicine, it is important to note that while MRI is best known as a medical tool, this technique has other useful scientific applications. As an example, geologists have used MRI to examine the composition of geological stmctures, and MRI has also been exploited in assessment of produce and timber quality. However, as noted earlier, MRI scanners cost millions to buy and thousands to run and maintain, so remain a luxury big-budget item. 

The preceding examples depict the use of Pareto charts in quality and manufacturing. However, these charts are applicable to almost any job or operation. We have seen them used in manufacturing, quality control, inventory control, purchasing and personnel. Think about your personal finances for a minute. More than likely, at least 80% of your income is Utilized for 20%, or less, of your budgeted items. 

Additional features to look for depend upon your needs and budget. Items to be considered are (a) an NMR lock,... 

Clinical trials are major budget items in drug development. The total costs vary according to therapeutic area, indication, duration of the study, and numbers of subjects. Even for rapidly acting drugs in acute conditions (e.g. infections), the cost is unlikely to be below 50 million, while for a slow-acting drug for a chronic condition (e.g., osteoporosis), expenditure of 300 million is possible. 

Historical information on a facility or site can often provide important information on the types of activities that occurred in the past and what types of contamination or ordnance can be expected. Although burial maps are infrequent, reports, correspondence, budget itemizations, maps, photographs (aerial and still), and other material can provide important information. 

Budget justifications must include an explanation of what each budget item is and why it is needed. Not all budget items are subject to recoveiy of indirect costs. 

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