Purpose: In this study, we proposed a plan to establish and implement a safety and health management system by utilizing corporate resources so that manufacturing companies can effectively respond to the Serious Accident Punishment Act. Methods: We identified critical factors and response strategies necessary for manufacturing companies to respond to the Severe Accident Punishment Act effectively and surveyed employees working at the company regarding their importance and performance. Results: In this study, we presented a method of strategically constructing the response strategies (20) shown in previous studies by matching them with the company's resources (leadership, organization, budget, education, and awareness). In particular, leadership refers to the ability of managers who can prevent serious accidents by carrying out safety and health security obligations to avoid safety and health hazards or risks to employees in the business or workplace that is controlled, operated, and managed. Conclusion: Based on the manager's firm leadership, the system's purpose and direction must be accurately set and sufficiently communicated to members. In addition, for companies to identify and improve risk factors on their own, a Process approach must be established to improve execution by referring to legal standards together with field managers and supervisors