Study on chemical engineering with evaluation of efficiency of safety resources invested in chemical enterprises based on accounting information

In chemical engineering, large amount of mostly dangerous substances, as raw materials or intermediates, will be used with harsh and hazardous conditions of chemical reaction. so there are many unsafe factors with the whole chemical engineering. Safety is a prerequisite for chemical production of the chemical engineering, large quantities of safety resources should be invested into the chemical engineering for preventing accidents. By this paper, the requirement of introducing the system of evaluation of efficiency, based on data of accounting, used for such safety resources, is discussed systematically. The features of the recommended evaluation system are also demonstrated. This method of evaluation of efficiency may be used in all units of chemical enterprises with possible accidents in chemical engineering and for estimating and reflecting the inefficiency of the resources invested in preventing accidents. 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 chemical enterprises. The purpose of this research is to help effective management of safety resources.