Vállalati teljesítményértékelés pénzügyi mutatók és a DEA felhasználásával

Absztrakt

Evaluation of corporate performance with the help of financial indicators and Data Envelopment Analysis (DEA). The evaluation of performance is aiming to continuously monitor efficiency and economy of the company’s operation and to provide information for corporate decisions. Benchmarking is one means of comparing corporate performance. Nowadays financial indicators are commonly used means in corporate performance analysis, but they can hardly be used as a complex tool of measurement. Adequate performance evaluation and comparability requires a method, a measuring tool, which can measure corporate performance in a complex way. A method is needed, which allows the use of both quantitative and qualitative characteristics; DEA is a method like that. DEA may complete traditional indicator analysis, especially if the goal is to get more information regarding operational and technical efficiency.
Based on the analysis of the chosen corporate data, DEA is presented to be suitable for the comparison and analysis of profit-making companies’ performance. Variables included in the evaluation are selected by ‘step by step regression’. Benchmarking module of R Statistics is used during the calculations.