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KOCMANOVÁ, A. PAVLÁKOVÁ DOČEKALOVÁ, M.
Original Title
Evaluation of Efficient and Inefficient Czech Companies Operating in the Manufacturing Industry Using Financial and Non-Financial Indicators and Data Envelopment Analysis
Type
conference paper
Language
English
Original Abstract
The aim of this paper is to assess sustainable corporate performance and efficiency using DEA in companies from the manufacturing industry. Sustainable performance is assessed using selected financial (economic) and non-financial (environmental, social, corporate governance) indicators Iji. Sustainable performance is particularly difficult to assess because it is expressed through a large number of variables, mostly of a non-financial character. The Principal Component Analysis (PCA) was used to assess performance sustainability by determining reduced economic, environmental, social and corporate governance performance indicators Iji, a weight was assigned to each indicator corresponding to the indicator importance. The DEA method, i.e. models CCR-I (CCR-0) and BCC-I (BBC-0), were used in the economic, environmental, social and corporate governance areas. By integrating sustainable corporate performance (financial and non-financial performance indicators) with DEA, the company can improve the overall informative power of sustainable performance and efficiency. This new approach can help the owners and managers identify shortcomings in efficiency and can also serve as a basis for decision-making and performance management.
Keywords
sustainable corporate performance; efficiency; Data Envelopment Analysis; models CCR; BCC
Authors
KOCMANOVÁ, A.; PAVLÁKOVÁ DOČEKALOVÁ, M.
RIV year
2015
Released
11. 11. 2015
Publisher
International Business Information Management Association (IBIMA)
Location
Madrid
ISBN
978-0-9860419-5-2
Book
Proceedings of the 26th International Business Information Management Association Conference
Pages from
1387
Pages to
1396
Pages count
10
BibTex
@inproceedings{BUT118657, author="Alena {Kocmanová} and Marie {Pavláková Dočekalová}", title="Evaluation of Efficient and Inefficient Czech Companies Operating in the Manufacturing Industry Using Financial and Non-Financial Indicators and Data Envelopment Analysis", booktitle="Proceedings of the 26th International Business Information Management Association Conference", year="2015", pages="1387--1396", publisher="International Business Information Management Association (IBIMA)", address="Madrid", isbn="978-0-9860419-5-2" }