6 1. ABSTRACT Background: This study is primarily aimed at describing migraine illnesses, the existing patient care algorithm with this diagnosis and to estimate the direct costs of treatment of migraine from the point of view of the health care system in the Czech Republic. In the theoretical part, the basic concepts and procedures of health economics and the health technologies assessment are examined, especially the cost-of-illness of the analysis that is conducted in the practical part, namely just on the illness of migraine. Methods: The cost of drugs used to treat migraine is determined using FNHK (Fakultni nemocnice Hradec Kralove) prescription data. Further, using the data on health care (both ambulatory and inpatient care), these services are being appraised and this way the cost of treatment of a patient with the disease estimated from the point of view of the health system in the Czech Republic. Results: The average annual cost of treatment of one patient with episodic migraine was assessed at CZK 1,182 for outpatient care, CZK 786 for hospitalization and CZK 2,707 for medication. For chronic migraines, the average cost is higher and estimated at CZK 3,321 for outpatient care, CZK 2,745 for hospitalization and CZK 7,415 for medication. Conclusions: The total direct annual cost of the patient was...

CoordenaÃÃo de AperfeiÃoamento de NÃvel Superior / A soldagem de revestimentos de ligas de nÃquel à utilizada pelas indÃstrias de petrÃleo e gÃs como opÃÃo de construÃÃo e reparo de estruturas e equipamentos submetidos em ambiente de condiÃÃes severas com o intuito de apresentar desempenhos necessÃrios de resistÃncia à corrosÃo. Muitos trabalhos foram desenvolvidos com superligas de nÃquel AWS ERNiCrMo-3, AWS ERNiCrMo-4 e AWS ERNiCr-Mo14, para avaliar resistÃncias à corrosÃo e a Ãltima se mostrou bem superior, porÃm o seu custo tambÃm à bem mais elevado que as outras duas. Assim, o trabalho vem aliar a alta produtividade do processo de soldagem MIG/MAG â DA atravÃs da soldagem de revestimentos com as ligas AWS ERNiCrMo-3 e AWS ERNiCrMo-4 na intenÃÃo de se obter uma mistura que apresente tanto a composiÃÃo quÃmica prÃxima a da liga AWS ER NiCr-Mo-14 como desempenho de resistÃncia a corrosÃo, porÃm com menor custo. Estudos exploratÃrios foram realizados por meio de soldagem com simples deposiÃÃo para determinaÃÃo da faixa de velocidade de soldagem entre 50 e 100 cm/min, modo de operaÃÃo da fonte em corrente constante pulsada e gÃs de proteÃÃo ArgÃnio puro. Os revestimentos foram soldados com menor energia (7,5 kJ/cm), tecimento triangular, eletrodos posicionados um atrÃs do outro em relaÃÃo a velocidade de soldagem e sem defasagem entre as correntes. Nessa etapa variou-se Ãngulo de ataque e o percentual de sobreposiÃÃo dos cordÃes. A melhor condiÃÃo apresentada foi menor diluiÃÃo, 9,75%, e elevado reforÃo, 3,92 mm, sendo essa obtida utilizando-se a tocha inclinada de 15Â, e sobreposiÃÃes de 50%. A relativa baixa diluiÃÃo encontrada e o elevado reforÃo reduziram a necessidade de uma segunda camada, o que torna o processo uma boa opÃÃo para operaÃÃes de revestimento para indÃstria de petrÃleo e gÃs. / Weld overlayâs Nickel based alloy are used by the oil and gas industry as an option for construction and repair of structures and equipment subjected to severe environment conditions with the purpose to provide performance required like for corrosion resistance. Many works have been developed with Nickel based superalloys AWS ERNiCrMo-3, AWS ERNiCrMo-4 e AWS ERNiCrMo-14, evaluating among several characteristics the last alloy proved to be upper, but their cost is also higher than the other two. Therefore the present work intends to combine the high productivity of GMAW double wire for welding overlay applications using alloy with AWS ERNiCrMo-3, AWS ERNiCrMo-4 with the intention of obtain a mixture presenting both chemical composition similar to the AWS ER NiCrMo-14 such as corrosion resistance performance, but with less cost. Exploratory studies were performed by means of welding with simple deposition to determine the range of welding speed between 50 and 100 cm / min, the operating mode of the source constant current and pulsed pure argon shielding gas. The coatings were welded with low energy (7,56 kJ/cm), triangle weaving, electrodes positioned one behind the other in relation to the welding speed, without out of phase the currents. This step was varied angle of attack and the percentage of overlap the weld beads. The best condition was presented lower dilution, 9.75%, and a high thickness 3.92 mm and that obtained using the torch inclined at 15  and overlap of 50%. The relatively low dilution and high thickness found reduced the need for a second coating, which makes the process a good option for coating operations.

O trabalho apresenta um modelo econômico para auxílio à tomada de decisão em nível tático e estratégico, podendo ser aplicado tanto a empresas do setor industrial como de serviços que possuem uma sede administrativa com várias unidades de negócios dispersas ou não geograficamente. O modelo pode retratar a situação passada, presente e futura da empresa, mostrando claramente como os valores econômicos foram obtidos e como se compuseram para formar o resultado final. Os resultados podem ser utilizados para a simulação de possíveis alterações, avaliando os resultados através dos cenários propostos podendo servir como referencial para o planejamento estratégico. Para tanto, este trabalho propõe a utilização de medidas de posição econômica no intuito de medir a situação econômica de cada Produto/Unidade Estratégica de Negócio através da Margem de Segurança, do Grau de Alavancagem Operacional, do Grau de Alavancagem Operacional Combinado e da Análise de Equilíbrio da empresa, tendo como conseqüência, a situação econômica da sede administrativa medida através das contribuições advindas de cada Unidade Estratégica de Negócio. O cálculo dos indicadores de posição econômica torna-se muito importante no âmbito da quantificação da posição econômica da empresa, medindo o impacto dos subsistemas em sua situação econômica através da análise das posições econômicas relevantes e diferenciadas. Os indicadores podem ser comparados com indicadores de outras empresas do mesmo setor, com outras Unidades Estratégicas de Negócios da mesma empresa, com dados passados da mesma Unidade Estratégica de Negócio etc. / This work presents an economic model towards helping take a tactical and strategic decision which can be applied either to the industrial or service sector companies that have an administrative headquarter with various business units geographically spread out or not. The model can portray the company?s past, present or future situation, clearly showing how the economic figures were obtained and how they have come together to form the final result. The results can be used to simulate possible alterations, evaluating the results through the proposed scenarios which can serve as a reference for the strategic planning. To that effect, this work proposes the use of measures of economic position in order to measure the economic situation of each Product/Business Units Through the Security Margin, the Degree Operational Leverage, the Combined Degree Operational Leverage and the Analysis of the Company?s Equilibrium, having, as a consequence, the administrative headquarter?s economic situation measured through the contributions obtained from each Business Units. The calculation of the economic position indicators becomes very important in the quantification range of the company?s economic position, measuring the impact of the subsystems in an economic situation through the analysis of the relevant and differentiated economic positions. The indicators can be compared to other companies? indicators of the same sector, to other Business Units of the same company, to the past data of the same Business Units, etc.

O trabalho apresenta um modelo econômico para auxílio à tomada de decisão em nível tático e estratégico, podendo ser aplicado tanto a empresas do setor industrial como de serviços que possuem uma sede administrativa com várias unidades de negócios dispersas ou não geograficamente. O modelo pode retratar a situação passada, presente e futura da empresa, mostrando claramente como os valores econômicos foram obtidos e como se compuseram para formar o resultado final. Os resultados podem ser utilizados para a simulação de possíveis alterações, avaliando os resultados através dos cenários propostos podendo servir como referencial para o planejamento estratégico. Para tanto, este trabalho propõe a utilização de medidas de posição econômica no intuito de medir a situação econômica de cada Produto/Unidade Estratégica de Negócio através da Margem de Segurança, do Grau de Alavancagem Operacional, do Grau de Alavancagem Operacional Combinado e da Análise de Equilíbrio da empresa, tendo como conseqüência, a situação econômica da sede administrativa medida através das contribuições advindas de cada Unidade Estratégica de Negócio. O cálculo dos indicadores de posição econômica torna-se muito importante no âmbito da quantificação da posição econômica da empresa, medindo o impacto dos subsistemas em sua situação econômica através da análise das posições econômicas relevantes e diferenciadas. Os indicadores podem ser comparados com indicadores de outras empresas do mesmo setor, com outras Unidades Estratégicas de Negócios da mesma empresa, com dados passados da mesma Unidade Estratégica de Negócio etc. / This work presents an economic model towards helping take a tactical and strategic decision which can be applied either to the industrial or service sector companies that have an administrative headquarter with various business units geographically spread out or not. The model can portray the company?s past, present or future situation, clearly showing how the economic figures were obtained and how they have come together to form the final result. The results can be used to simulate possible alterations, evaluating the results through the proposed scenarios which can serve as a reference for the strategic planning. To that effect, this work proposes the use of measures of economic position in order to measure the economic situation of each Product/Business Units Through the Security Margin, the Degree Operational Leverage, the Combined Degree Operational Leverage and the Analysis of the Company?s Equilibrium, having, as a consequence, the administrative headquarter?s economic situation measured through the contributions obtained from each Business Units. The calculation of the economic position indicators becomes very important in the quantification range of the company?s economic position, measuring the impact of the subsystems in an economic situation through the analysis of the relevant and differentiated economic positions. The indicators can be compared to other companies? indicators of the same sector, to other Business Units of the same company, to the past data of the same Business Units, etc.

Introduction: Sub-Saharan Africa remains the region worst affected by the HIV/AIDS pandemic in the world. South Africa (SA) is the country with the highest population of people living with HIV/AIDS in the world and Mpumalanga province is the province with the second highest prevalence of HIV/AIDS in SA. The district of Gert Sibande has the highest prevalence in the province of Mpumalanga (38.9%) in 2006. Since many patients living with HIV/AIDS usually present to district hospitals as the first point of contact it is important to understand the implications of HIV/AIDS in a resource limited health system. Study setting: The setting for this study was Amajuba Memorial Hospital (AMH) a district hospital in the Gert Sibande district of the Mpumalanga province. Objective: To analyse direct costs of providing inpatient care to adult patients with HIV/AIDS-related illnesses at AMH from the perspective of the provider (hospital) Study methods: The population of study comprised adult patients with HIV/AIDS-related illnesses admitted to the medical wards during the period of October 2009 and March 2010 at AMH. A detailed retrospective record review of patients admitted to the adult wards at AMH with HIV/AIDS-related illnesses over a 6-month period was conducted. After the record review the costs were estimated using standard costs and utilisation. Demographic and clinical patient profiles were determined then descriptive statistics were calculated with total costs as an outcome variable. Subsequently univariate and multivariate regression analysis were performed. Results: The demographic and clinical profiles revealed that most patients admitted with HIV/AIDS-related illnesses were: between the ages of 39 & 49 years (35.3%), male (54.9%), urban residents (82.0%), unemployed (87.2%), single (80.5%), were not on HAART (70.7%), had CD4 counts between 0 & 50 x 106 /L (38.3%), had pulmonary tuberculosis (PTB) (38.4%), were admitted for the first time (60.9%) and of the total admitted to hospital 79.0% survived the index admission during the study period. Descriptive statistics of the continuous data variables were determined. Minimums, maximums, inter-quartile ratios, means and modes were determined and tabulated. 5 Consultation costs followed by investigation costs were the two major contributors to total admission costs (77.7% of the median total admission cost). Univariate analysis revealed these significant associations with total admission costs: admission diagnosis, discharge diagnosis, first admission, outcome, pre-admission consults and preceding admissions. In multivariate regression, admission diagnosis and pre-admission consults were analysed. Significant associations were found between the following categories: retroviral disease versus other diseases (p=0.001), retroviral disease versus anaemia (p=0.035), no pre-admission consults versus 1 pre-admission consult (p=0.007), no pre-admission consult versus 4 pre-admission consults (p=0.039) and no pre-admission consult versus 5 or more pre-admission consults (p=0.006). Conclusion: In our study we successfully determined demographic and clinical profiles of patients admitted with HIV-related illnesses at AMH. Emerging from the results of our study were patterns of burden of HIV disease, health seeking behaviour and risky sexual behaviour that all had implications for admission costs in the hospital. Major cost drivers were consultation and investigation costs, which were increased significantly by disease categories; other diseases, anaemia and PTB. Pre-admission consults emerged as a cost reducing parameter in our study. / Dissertation (MSc)--University of Pretoria, 2013. / gm2014 / Clinical Epidemiology / unrestricted

No description available.

O conhecimento dos custos das doenças imunopreveníveis, em especial os custos hospitalares da meningite pneumocócica, objeto de estudo desta tese, são de grande importância para os processos de tomada de decisão no que se refere a intervenções ou estratégias de saúde pública. O objetivo desta tese foi estimar os custos hospitalares relacionados à meningite pelo Streptococcus pneumoniae em crianças com idade até 13 anos (inclusive), na cidade de São José dos Campos, nos últimos dez anos. Foi realizado um estudo retrospectivo de custo-de-doença, a partir dos casos notificados de meningite pneumocócica ocorridos de janeiro de 1999 a dezembro de 2008. O cálculo da estimativa de custos hospitalares foi realizado de acordo com o método misto para a mensuração das quantidades dos itens de custos identificados e também para atribuição de valor aos itens consumidos, fazendo uso do micro-costing quando este era possível, e do gross-costing, como alternativa de viabilidade. Todos os custos foram calculados com os valores monetários referentes a novembro de 2009, e expressos em reais. Para análise das freqüências e médias, foi usado o programa Epi-Info versão 3.5.1. Resultados: De 1999 a 2008, foram notificados ao núcleo municipal de vigilância epidemiológica 41 casos de meningite pneumocócica em menores com até 13 anos de idade (média = 4,8 anos), a maior parte meninos (65,6%; n=27). A prevalência variou entre 0,48 e 5,96%, ao longo do período de estudo, e o número de casos variou de 1 a 9 por ano. O tempo de internação variou entre 8 e 47 dias (média = 23,1 dias). Dez casos evoluíram para o óbito (24,4%; 95%IC = 12,4% - 40,3%). Dois pacientes evoluíram com hidrocefalia já durante a internação por meningite aguda (11,1%; 95% IC = 1,4% - 34,7%). A complicação mais comum foi a infecção secundária ocorrida em 22,2% dos casos (95% IC = 6,4% - 47,6%), sendo um caso de infecção osteo-articular em paciente com anemia falciforme e deficiência de complemento (fração C2), um caso de pericardite purulenta, e dois casos de pneumonia associada a ventilação mecânica. Os custos hospitalares diretos variaram de R$1.277,9 a R$19.887,56, com média de R$5.666,43. Os custos dos honorários profissionais foram os mais relevantes, e variaram de R$311,00 a R$3.844,95 (média = R$1.211,30), seguidos pelos custos dos medicamentos (de R$60,14 a R$2.602,85; média = R$632,95), procedimentos (de R$7,04 a R$1.655,24; média = R$846,77), materiais (de R$15,42 a R$1.083,08; média = R$210,24), e exames laboratoriais (de R$18,3 a R$ 324,67; média = R$161,32). A falta de padronização nas condutas diagnósticas e terapêuticas, somada às diferenças na gravidade e na evolução clínica entre os casos, fez com que os custos fossem muito variáveis caso a caso, e mesmo ano a ano. Conclui-se, então, que os custos do tratamento hospitalar da meningite pneumocócica em São José dos Campos foram muito variáveis, e dependeram da conduta médica e das variações dos casos quanto a gravidade e evolução clínica. Em todos os casos foram considerados altos, cerca de 10 a 20 vezes maiores que o custo médio de internações pago pelo SUS por AIH / The knowledge of the costs of immuno-preventable diseases, mainly the hospital costs of pneumococcal meningitis, object of study of this thesis, are of great importance to the processes of decision making regarding public health interventions or strategies. The aim of this thesis was to estimate the direct hospital costs related to pneumococcal meningitis in children until 13 years of age, in the city of São José dos Campos, from January 1999 to December 2008. A retrospective cost-of-illness study was performed, from the notified cases of pneumococcal meningitis which happened in the period of study. The estimate calculation of the hospital costs was carried out according to the mixed method for the measurement of the quantities of the items of identified costs, and also to value attribution to the items consumed, making use of micro-costing when this was possible, and of the gross-costing, as a viability alternative. All costs were calculated according to the monetary values of November 2009, and in the Brazilian currency (Real). As for the analysis of frequencies and averages, the Epi-Info program, version 3.5.1, was used. Results: From 1999 to 2008, 41 cases of pneumococcal meningitis in minors until 13 years of age (average = 4.8 years of age), mostly boys (65.6%; n=27) were notified to the municipal nucleus of epidemiological vigilance. The prevalence varied between 0.48 and 5.96%, during the period of study, and the number of cases varied from 1 to 9 per year. The period of permanence in hospital varied between 8 and 47 days (average = 23.1 days). Ten cases resulted in death (24.4%; 95%IC = 12.4% - 40.3%). Two patients acquired hydrocephalus during acute meningitis (11.1%; 95% IC = 1.4% - 34.7%). However, the most common complication was the secondary infection which occurred in 22.2% of the cases (95% IC = 6.4% - 47.6%). There was one case of osteo-articular infection in patient with sickle cell anemia and complement deficiency (C2 fraction), a case of purulent pericarditis, and two cases of pneumonia associated to mechanic ventilation. The direct hospital costs varied from R$1,277.9 to R$19,887.56, with an average of R$5,666.43. Labor costs were more relevant, and varied from R$311.00 to R$3844.95 (average = R$1,211.30), followed by medication costs (from R$60.14 to R$2,602.85; average = R$632.95), procedures (from R$7.04 to R$1,655.24; average = R$846.77), supplies (from R$15.42 to R$1,083.08; average = R$210.24), and lab exams (from R$18.3 to R$ 324.67; average = R$161.32). The lack of standardization in the approach to diagnosis and therapy, added to the differences on the level of seriousness and clinic evolution between the cases, made the costs vary depending on the case, and even to the year. In conclusion, hospital costs for treatment of pneumococcal meningitis in São José dos Campos were very variable, and depend on the medical approach and the variability of clinic conditions. All cases are considered around 10 to 20 times as expensive as the average cost of admissions paid by government for average hospitalization due to other causes

O conhecimento dos custos das doenças imunopreveníveis, em especial os custos hospitalares da meningite pneumocócica, objeto de estudo desta tese, são de grande importância para os processos de tomada de decisão no que se refere a intervenções ou estratégias de saúde pública. O objetivo desta tese foi estimar os custos hospitalares relacionados à meningite pelo Streptococcus pneumoniae em crianças com idade até 13 anos (inclusive), na cidade de São José dos Campos, nos últimos dez anos. Foi realizado um estudo retrospectivo de custo-de-doença, a partir dos casos notificados de meningite pneumocócica ocorridos de janeiro de 1999 a dezembro de 2008. O cálculo da estimativa de custos hospitalares foi realizado de acordo com o método misto para a mensuração das quantidades dos itens de custos identificados e também para atribuição de valor aos itens consumidos, fazendo uso do micro-costing quando este era possível, e do gross-costing, como alternativa de viabilidade. Todos os custos foram calculados com os valores monetários referentes a novembro de 2009, e expressos em reais. Para análise das freqüências e médias, foi usado o programa Epi-Info versão 3.5.1. Resultados: De 1999 a 2008, foram notificados ao núcleo municipal de vigilância epidemiológica 41 casos de meningite pneumocócica em menores com até 13 anos de idade (média = 4,8 anos), a maior parte meninos (65,6%; n=27). A prevalência variou entre 0,48 e 5,96%, ao longo do período de estudo, e o número de casos variou de 1 a 9 por ano. O tempo de internação variou entre 8 e 47 dias (média = 23,1 dias). Dez casos evoluíram para o óbito (24,4%; 95%IC = 12,4% - 40,3%). Dois pacientes evoluíram com hidrocefalia já durante a internação por meningite aguda (11,1%; 95% IC = 1,4% - 34,7%). A complicação mais comum foi a infecção secundária ocorrida em 22,2% dos casos (95% IC = 6,4% - 47,6%), sendo um caso de infecção osteo-articular em paciente com anemia falciforme e deficiência de complemento (fração C2), um caso de pericardite purulenta, e dois casos de pneumonia associada a ventilação mecânica. Os custos hospitalares diretos variaram de R$1.277,9 a R$19.887,56, com média de R$5.666,43. Os custos dos honorários profissionais foram os mais relevantes, e variaram de R$311,00 a R$3.844,95 (média = R$1.211,30), seguidos pelos custos dos medicamentos (de R$60,14 a R$2.602,85; média = R$632,95), procedimentos (de R$7,04 a R$1.655,24; média = R$846,77), materiais (de R$15,42 a R$1.083,08; média = R$210,24), e exames laboratoriais (de R$18,3 a R$ 324,67; média = R$161,32). A falta de padronização nas condutas diagnósticas e terapêuticas, somada às diferenças na gravidade e na evolução clínica entre os casos, fez com que os custos fossem muito variáveis caso a caso, e mesmo ano a ano. Conclui-se, então, que os custos do tratamento hospitalar da meningite pneumocócica em São José dos Campos foram muito variáveis, e dependeram da conduta médica e das variações dos casos quanto a gravidade e evolução clínica. Em todos os casos foram considerados altos, cerca de 10 a 20 vezes maiores que o custo médio de internações pago pelo SUS por AIH / The knowledge of the costs of immuno-preventable diseases, mainly the hospital costs of pneumococcal meningitis, object of study of this thesis, are of great importance to the processes of decision making regarding public health interventions or strategies. The aim of this thesis was to estimate the direct hospital costs related to pneumococcal meningitis in children until 13 years of age, in the city of São José dos Campos, from January 1999 to December 2008. A retrospective cost-of-illness study was performed, from the notified cases of pneumococcal meningitis which happened in the period of study. The estimate calculation of the hospital costs was carried out according to the mixed method for the measurement of the quantities of the items of identified costs, and also to value attribution to the items consumed, making use of micro-costing when this was possible, and of the gross-costing, as a viability alternative. All costs were calculated according to the monetary values of November 2009, and in the Brazilian currency (Real). As for the analysis of frequencies and averages, the Epi-Info program, version 3.5.1, was used. Results: From 1999 to 2008, 41 cases of pneumococcal meningitis in minors until 13 years of age (average = 4.8 years of age), mostly boys (65.6%; n=27) were notified to the municipal nucleus of epidemiological vigilance. The prevalence varied between 0.48 and 5.96%, during the period of study, and the number of cases varied from 1 to 9 per year. The period of permanence in hospital varied between 8 and 47 days (average = 23.1 days). Ten cases resulted in death (24.4%; 95%IC = 12.4% - 40.3%). Two patients acquired hydrocephalus during acute meningitis (11.1%; 95% IC = 1.4% - 34.7%). However, the most common complication was the secondary infection which occurred in 22.2% of the cases (95% IC = 6.4% - 47.6%). There was one case of osteo-articular infection in patient with sickle cell anemia and complement deficiency (C2 fraction), a case of purulent pericarditis, and two cases of pneumonia associated to mechanic ventilation. The direct hospital costs varied from R$1,277.9 to R$19,887.56, with an average of R$5,666.43. Labor costs were more relevant, and varied from R$311.00 to R$3844.95 (average = R$1,211.30), followed by medication costs (from R$60.14 to R$2,602.85; average = R$632.95), procedures (from R$7.04 to R$1,655.24; average = R$846.77), supplies (from R$15.42 to R$1,083.08; average = R$210.24), and lab exams (from R$18.3 to R$ 324.67; average = R$161.32). The lack of standardization in the approach to diagnosis and therapy, added to the differences on the level of seriousness and clinic evolution between the cases, made the costs vary depending on the case, and even to the year. In conclusion, hospital costs for treatment of pneumococcal meningitis in São José dos Campos were very variable, and depend on the medical approach and the variability of clinic conditions. All cases are considered around 10 to 20 times as expensive as the average cost of admissions paid by government for average hospitalization due to other causes

Dissertation submitted in fulfilment of the requirements for the degree Master of Technology: Construction Management Department of the Built Environment in the Faculty of Construction Management and Quantity Surveying at the Cape Peninsula University of Technology 2014 / The construction industry contributes significantly to national economic growth and offers substantial opportunities for job creation; however the industry has continually been plagued by workplace accidents. Moreover, employers may not realize the economic magnitude of workplace injury and ill health arising from construction activities. These accidents represent a considerable economic and social burden to employers, employees and to society as a whole. Despite governments and organisations worldwide maintaining an on-going commitment towards establishing a working environment free of injury and disease, a great deal of construction accidents continues to frequent our society. Given the high rate of construction accidents experienced, employers are not entirely mindful of the actual costs of construction accidents, especially when considering the hidden or indirect costs of accidents. Various safety research efforts have attempted to quantify the true costs of worker injuries, however localised systematic information on cost of construction accidents at work is not readily available from administrative statistical data sources, therefore this study was carried out in order to estimate the costs, like lost workdays or lost income, are clearly visible and can readily be expressed in monetary value; for a large part however, economic consequences of accidents are somewhat hidden. Indirect costs following an accident may be disregarded, damage to the company image is difficult to quantify and pricing human suffering and health damage is subject to discussion. Nevertheless, it is possible to get an adequate insight into the costs of accidents and the potential benefits of accident prevention.

This thesis deals with overheads in the construction business. The theoretical part of the work is focused on costs and their types, on cost management in the con-struction business and its overheads. In the practical section, the management of the overhead costs of the surveyed company is analyzed, a different method of calculation is proposed, and a subsequent comparison of the method used by the company and the method proposed. In conclusion, the company's recommenda-tions are for more effective monitoring of overheads.