Systems security management in forestry work

Safety and health at work is a relevant ethical good. National Government and other international and national institutions have adopted measures to against this social evil, in the forestry sector too. In Italy, for the period 2003-2005 the domestic forest sector registered just less than 1 fatal accident for millions of cubic meter, nevertheless a more consistent data should be need for comparing this data at international level. After explaining the wide range of works in the forest, the contribution analyzes the discipline introduced by Legislative Decree no. 81/2008. This has introduced new professionalism, new procedures, new tools and new type of cost in the budgets of forestry activities. In the conclusion the Author suggests that the inclusion of these type of expenditures on forest management accounting are very significant from many points of view. Safety and health costs must be included sistematically and not occasionally on volontary basis of the forester consultant.