Cost efficiency and sensitivity analysis for sugar mills in Iran
摘要
This study evaluates cost efficiency in a cost-efficient sugar mill using data envelopment analysis across twelve sugar beet mills in Iran. It is done by considering two aspects: firstly, input cost sensitivity; and secondly, the sensitivity of non-extreme CCR-efficient units. These perspectives assess how variations in input costs and annual inflation affect cost efficiency and whether cost efficiency is maintained when non-extreme CCR-efficient units are excluded. The findings confirm that the cost-efficient sugar beet mill remains efficient despite cost fluctuations, with efficiency vectors unchanged after removing non-extreme CCR-efficient units. Detailed descriptions are also provided for the necessary data operations to minimize computational effort and address insufficient data. These techniques and data operations are illustrated using flowcharts.