Estimating the cost of injuries and $quot;accidents$quot; to an organization is very important to figure out about how much well each organization has run his company and how much efficiently he has got the results using a certain amount of the expense for safety. Despite the potential usefulness to management of information as to the cost of a company`s $quot;accidents$quot;, it is not customary accounting practice to make these data available. Of the two general kinds of costs forced on a company by its occupational injuries and $quot;accidents$quot;, the insurance cost and uninsured cost, the former is by far the easier to find out. But actually, this uninsured cost should be figured out at each company. Authors have designed the generalized model to figure out the above problem costs to establish its efficient safety control. One construction company has been a pilot for this study. It is found that efficient safety control cost should be 1.2%∼1.3% of total selling amount by analyzing actual data for three years.