Evaluation on work safety cost efficiency of coal enterprises
To evaluate the work safety cost efficiency of coal enterprises in China,the data envelopment analysis(DEA)method was selected to construct a DEA model by selecting the coal mine safety input-output data from 2012 to 2020,and the annual work safety cost efficiency of coal enterprises was statically analyzed and evaluated.Subsequently,the Malmquist index was used to further analyze and study the work safety cost efficiency of coal enterprises dynamically.The results show that from the static analysis,the negative trend of pure technical efficiency is the main reason to hinder the growth of comprehen-sive efficiency,and the work safety cost of coal enterprises should account for 4.23%of the operating income.From the dy-namic analysis,the improvement of both technical progress and technical efficiency will increase the Malmquist index accord-ingly,and the key to improve the total factor productivity index of coal enterprises in China is to improve the technological progress index.The results can provide reference for coal enterprises to standardize the use of work safety cost.