Problems in occupational health and safety management can cause severe damage to workers' health, including, in some cases, loss of life. In addition, these losses affect the lives of families and generate high economic losses for organizations and countries. In Brazil, in 2022, there were seven fatalities for every 100,000 workers. Globally, 2.8 million work-related deaths were recorded, resulting in an economic loss of about 2.68 billion euros. In addition to ensuring workers' health and well-being, occupational safety performance is crucial for ensuring the continuity and prosperity of organizations and countries. Thus, cost efficiency represents a decisive factor in the competitiveness of companies and the reduction of economic losses due to occupational accidents. In this context, this study aims to evaluate the cost efficiency of a multinational company's Occupational Health and Safety Management System (OHSMS) in the elevator business based on internal benchmarking between the Brazilian branches of the organization. This evaluation is carried out utilizing Data Envoltory Analysis (DEA). The results revealed that six decision units (DMUs) manage economic resources efficiently, becoming a reference for the others. There was a progressive improvement in overall cost efficiency in the analyzed period (2020-2022). We also identified DMUs with lower efficiency and more resource slack to reach the levels of the best DMUs. From the results, it is recommended that the decision units (DMUs) with inferior performance seek to identify and adopt the management practices evidenced by the more efficient DMUs. With this, one can promote improving resource management of these units, aiming at increasing efficiency.
