Abstract: the paper proposes a model for the formation of costs for working conditions, which includes three groups: costs associated with the implementation of measures to improve working conditions; the costs associated with the prevention and compensation of the adverse effects of working conditions on workers; costs associated with reimbursement of the consequences of adverse effects of working conditions in the form of insurance contributions to the Social Insurance Fund of the Russian Federation. The share of each cost group in the overall structure of the enterprise is shown. The structure of costs for measures to improve working conditions that work when performing the production process is given. The costs of measures to improve the conditions of working conditions are divided into two large groups: ensuring the safety of the production process and its organization. The safety of the production process is ensured by the absence of erroneous human actions and the reliability of the process. The costs of improving organizational activities are aimed at the formation and maintenance of an effective system for monitoring the state of working conditions and organizational work to ensure the safe activities of personnel.
Creating favorable working conditions will change the ratio of the three groups of costs in the direction of increasing unit costs for improving working conditions and ensuring production comfort. The proposed model of cost formation for improving working conditions is the basis for their optimization and management.
Keywords: costs, working conditions, model, improvement, measures, structure