Research on the Operating Efficiency of Chinese Listed Pharmaceutical Companies Based on Two-Stage Network DEA and Malmquist

Table 1

Variable selection and measurement.

	Variable type	Variable name	Measure
The first stage	Output	Gross costs	Gross costs in corporate annual reports
	Input	Total number of employees	Total number of in-service staff
		Net value of fixed assets	Net value of fixed assets in corporate annual reports
		Gross revenue	Gross revenue in corporate annual reports
The second stage	Output	Net profit	Total profit − income tax
	Input	Gross costs	—
		Government subsidies	Government subsidies that are included in the current profit and loss