Vállalati teljesítményértékelés pénzügyi mutatók és a DEA felhasználásával
  • Metaadatok
Tartalom: https://journal.uni-mate.hu/index.php/asc/article/view/5216
Archívum: Acta Scientiarum Socialium
Gyűjtemény: Open Access DRIVERset
Emberi erőforrás és vállalati teljesítmény
Cím:
Vállalati teljesítményértékelés pénzügyi mutatók és a DEA felhasználásával
Létrehozó:
Fenyves, Veronika
Kiadó:
Magyar Agrár- és Élettudományi Egyetem Kaposvári Campus, felelős kiadó: Vörös Péter
Dátum:
2014-01-31
Téma:
evaluation of corporate performance
financial indicators
Data Envelopment Analysis
economies of scale
step by step regression
Tartalmi leírás:
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.
Nyelv:
magyar
Típus:
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Formátum:
application/pdf
Azonosító:
Forrás:
Acta Scientiarum Socialium; Szám 40 (2014): Acta Scientiarum Socialium; 135-147
1418-7191
Kapcsolat:
Létrehozó: