Analysis of application data envelopment using accounting variables

• Autor(a) principal: Nova, Silvia Pereira de Castro Casa
• Data de Publicação: 2008
• Outros Autores: Santos, Ariovaldo dos
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de contabilidade e organizações
• Texto Completo: https://www.revistas.usp.br/rco/article/view/34717
• topic: data envelopment analysis; Accounting; quantitative methods applied to Accounting; análise por envoltória de dados; Contabilidade; métodos quantitativos aplicados à Contabilidade

This research has as objective to present the application of DEA model objectives in efficiency levels evaluation on Brazilian companies, based on accounting variables. Based on the accounting research paradigm change in the last decades into positive approach, the possibility of using quantitative methods as a methodological instrument to test hypothesis about companies' economic, financial and operational performance becomes relevant. To evaluate the objectives, as a way to exemplify the method application, there had been used data about billing, number of workers, and assets total value of companies from electric sector. An example as a way of exemplifying the method application was also developed. According to the simulations taken, it was possible to identify the level of efficiency of a company in relation to the others. The technique made it possible to draw a line of efficiency for the set of companies analyzed and to observe the position of each one of them in relation to this line. Besides, it also permitted the identification of the actions the companies considered inefficient should develop in order to reach efficiency line or to reach the level of reference-company line.