This article explains how data envelopment analysis can be used as a decision support system to perform financial statement analysis and demonstrates the benefits DEA offers over traditional financial statement analysis techniques. A major advantage of the DEA approach is that it clearly identifies the factors contributing to the performance of company over its competitors.

introduction: establishing improvement in every organization requires assessment of organizational performance, planning and goal-setting to improve the performance. despite remarkable progresses occurred in recent years on designing the frameworks and performance evaluation systems, many organizations still rely on traditional criteria. therefore, according to the importance of performance eva...

objective: the aims of this study were to determine energy efficiency and co2 use pattern of grape production in zanjan province, iran by a non-parametric method of data envelopment analysis (dea). methods: initial data were collected using a face to face questionnaire from 42 orchards in abhar city of zanjan province which is one of the most important centers of grape production in iran. the d...

selection of an appropriate set of information system (is) projects is a critical business activity which is very helpful to all organizations. in this paper, after describing real is project selection problem of iran ministry of commerce (moc), we introduce two data envelopment analysis (dea) models. then, we show applicability of introduced models for identifying most efficient is project fro...

every country actively and initiatively takes all kinds of policy steps to improve the international competitiveness of its industries and therefore improve national integrated competitiveness for the purpose of gaining economic benefits under the context of economic globalization. therefore, studies of moreover, projects launched by the cluster had to be endorsed by the growers and one criteri...

because of the piecewise linear nature of the data envelopment analysis (dea) frontier, the optimal multipliers of the dea models may not be unique. choosing weights from alternative optimal solutions of dual multiplier models is one of the most frequently studied subjects in the context of dea. in this paper, the authors have been inspired by the idea of cooper et al. (2011) to propose a linea...

the performance of a decision making unit (dmu) can be evaluated in either across-sectional or a time-series manner, and data envelopment analysis (dea) is a useful method for both types of evaluation. the malmquist productivity index (mpi) evaluates the change in efficiency of a dmu between two time periods. it is defined as the product of the catch-up and frontier-shift terms. in this paper, ...

bankruptcy in the same amount of time and history is very rampant and therefore the vision of the future can be prevented. using data envelopment analysis (dea) and malmquist index can precise evaluating of the performances of many different kinds of decision making units (dmu) such as hospitals, universities, business firms, etc. in this paper, we will modify directional distance formulation o...