Research on System of Evaluating Efficiency of Safety Resources in Enterprises of Civil Engineering Based on Accounting Data

Abstract:

The necessity of establishing the system of evaluating efficiency, based on data of accounting, for safety resources invested in enterprises of civil engineering is proposed systematically. The implications and the features of the recommended evaluation system of the safety resources are also demonstrated. This system of evaluating efficiency can be used in all units of civil engineering with possible accidents in production and for estimating and reflecting the inefficiency of the resources provided in preventing accidents in production. On the basis of the functions of this evaluation system, the main framework of Data Envelopment Analysis (DEA) for the system of evaluating efficiency is also suggested, which is accordant to features of data of accounting in enterprises of civil engineering. The purpose of studying this system is to promote effective evaluation and management of safety resources invested in enterprises of civil engineering.

• Periodical: Applied Mechanics and Materials (Volumes 368-370)
• Pages: 2002-2006
• DOI: https://doi.org/10.4028/www.scientific.net/AMM.368-370.2002
• Online since: August 2013
• Authors: En Zhu Li, Hong Shan Xu, Jia Ming Liao
• Keywords: Accounting, Civil Engineering, Inefficiency, Resource, Safety

References

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