Iranian Financial Engineering Association(IFEA) International Journal of Finance & Managerial Accounting 2588-4379 8 29 2023 04 01 Develop a safety management model using superior components of safety cost 65 79 21125 10.30495/ijfma.2023.21125 EN Hamid Yousefi Manesh PhD Student of Accounting, Yasooj Branch, Islamic Azad University, Yasooj, Iran Hashem Valipoor Associate Professor, Department of Accounting, Firoozabad Branch, Islamic Azad University, Firoozabad, Iran ESMAEIL SHAMSEDINI Assistant Professor, Department of Economics, Yasooj Branch, Islamic Azad University, Yasooj, Iran Journal Article 2021 04 15 Identifying the components of the safety cost enables the management of safety expenditures. Safety management training through accident is not desirable.Paying attention to the safety cost, in addition to increasing productivity, reducing occupational hazards and creating a healthy environment, leads to guide and managing of safety costs in true and assigned purpose. The present study is applied research in terms of nature and purpose and based on the way of data collection is a field research. The statistical population of the study consisted of 12 safety experts who were selected by convenience sampling method and used a triangular fuzzy AHP 9-Questionnaire. The current research approach is forward-looking and 13 effective components of the cost of safety at gas refineries are extracted based on library studies. A stellar model consisting of the top 5 components of safety cost is presented. Superior safety components that comprise more than 50% of safety costs include prevention of: explosion and fire, human error, electrical and other energy hazards, high-pressure line hazards and equipment and machinery hazards. Focusing on 5 factors instead of 13 factors and smart solutions based on the detailed components of the superior factors will be the key to effective planning and management of safety cost. http://www.ijfma.ir/article_21125_4ed7d66a7373aab4a4ff4258e9b1c51f.pdf