In the environment of market economics, the competitiveness of enterprises is determined by many factors and indicators. One of which is an orderly working environment where employees are provided with safe operating condition. The goal of this paper is to analyse how Latvian employers have managed the funds that are necessary for the maintenance of a labour safety and health protection (further referred to as LSHP) system during the time of crisis. After reviewing the data provided by the company, one may draw a conclusion that companies on average spend 0.2% from the total turnover of sales to the provision of LSHP
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