The Standard of Occupational Safety and Health Management Expense(Safety Management Expense) statute of the Ministry of Employment and Labor has been stated in order to prevent industrial accidents in construction sites. Based on what the owner must estimate Safety Management Expense considering the type of project. Safety Management Expense is defined as the money used during the construction project to prevent industrial accidents in advance. Numerous revisions are made by the Ministry of Employment and Labor for the more effective usage. However, it has been analyzed that numerous over budgeting and early burnout cases occur due to the existence of limited standards to minimum usage only. Therefore, the purpose of this research is to analyze the previous studies on the Safety Management Expense allocation, deducting the problems of Safety Management Expense allocation and suggesting the allocated indicators of Safety Management Expense by rate of process and Construction type. It is expected that this research contributes to the effective use of Safety Management Expense in construction sites, which is necessary to reflect the actual conditions of the current construction industry environment.